Report of the Federal Council on supporting Swiss SMEs in applying ESG guidelines
On 5 November 2025, the Federal Council decided to provide special support to Swiss SMEs concerning sustainability matters and approved a related report in fulfillment of the Dittli postulate. According to the Federal Council, the report indicates that Swiss SMEs are increasingly facing international sustainability (ESG) regulatory requirements in their sales markets. They encompass the European Sustainability Reporting Directive (CSRD), national legislation like the German Supply Chain Act, and, in the future, the EU Supply Chain Directive. According to the Federal Council’s press release, these regulations result in heightened expenses for companies regarding the provision of information and documentation to their clients; however, they are simultaneously deemed to create opportunities for sustainable corporate governance.
The Federal Council has therefore decided to implement several measures to improve the situation, namely, to enhance the user-friendliness of the existing federal CSR portal, to provide fact sheets on specific regulations, and to examine the feasibility of enabling digital access to a voluntary European SME sustainability standard according to its press release.