Country Comparative Guides 2025: Environmental, Social And Governance

1. Climate – the law governing operations that emit Greenhouse Gases (e.g. carbon trading) is addressed by Environment and Climate Change international guides, in respect of ESG: a. Is there any statutory duty to implement net zero business strategies; b. Is the use of carbon offsets to meet net zero or carbon neutral commitments regulated; c. Have there been any test cases brought against companies for undeliverable net zero strategies; d. Have there been any test cases brought against companies for their proportionate contribution to global levels of greenhouse gases (GHGs)?

a. Is there any statutory duty to implement net zero business strategies;

The enactment of the Swiss Climate and Innovation Act (CIA) and its implementing regulation, the Climate Protection Ordinance (CPO), effective from 1 January 2025, marks a significant shift in Switzerland's approach to corporate climate responsibility. The legislation sets a legally binding target for the country