CSRD: What Swiss exporters need to know

For Swiss companies: Even though Switzerland is not a member of the EU, the CSRD can be directly or indirectly business-relevant.

What does the CSRD mean in practice?

Affected companies must systematically collect, assess, and publish sustainability information. The focus is particularly on:

• Environmental and social impacts and risks of business activities

• Climate change, greenhouse gas emissions and energy consumption

• Working conditions, human rights and social issues

• Governance, business ethics and internal control processes

• Objectives, measures and progress in the field of sustainability

The information must be traceable, comparable, and in many cases externally verifiable. CSRD reporting is based on the European Sustainability Reporting Standards (ESRS).

When is a Swiss company directly affected?

A Swiss company may be directly affected in particular if it is a non-EU company with significant business activities in the EU. Under current EU law, the following thresholds are particularly relevant:

• The Swiss parent company has a net turnover of more than EUR 450 million in the EU in each of the last two consecutive financial years.

• In addition, the group either has a large EU subsidiary that is itself subject to the CSRD or an EU branch with a net turnover of more than EUR 200 million.

• The reporting obligation generally concerns sustainability information at the group level of the Swiss parent company.

For Swiss companies, the specific requirements of the third-country regulation are crucial. For EU companies and certain non-EU companies, the threshold of more than 1.000 employees and more than EUR 450 million in net revenue is the key additional criterion.

Why does the CSRD also affect smaller and medium-sized Swiss companies?

Swiss SMEs are generally not directly subject to the CSRD. However, they may be indirectly included as suppliers, service providers or business partners of EU companies that are required to report. In particular, the following can be expected:

• Inquiries about greenhouse gas emissions, energy consumption, and climate targets

• Questions about production sites, working conditions and human rights

• Sustainability clauses in contracts and supplier codes

• Requirements for evidence, data, audits and internal processes dates

• stricter selection and evaluation processes for customers, banks and public clients

Reporting companies should not generally demand unlimited information from smaller business partners. However, in business practice, specific customer requirements and industry-specific expectations remain crucial.

Sources

European Commission: Corporate sustainability reporting

EUR-Lex: Directive (EU) 2026/470 (Omnibus I)