Nichtfinanzielle Berichterstattung nach dem Gegenvorschlag zur Konzernverantwortungsinitiative und ihre Bedeutung für den Finanzsektor

The financial market and its players play a key role in the pursuit of a sustainable economic system. If capital flows are specifically directed toward sustainable products and services, financial market participants can make a significant contribution to a resource-efficient economy. A key prerequisite for the regulatory control of the achievement of sustainability goals is the reporting of companies in non-financial matters. In this area, the EU has taken a pioneering role with the introduction of sustainability-related disclosure requirements for the financial services sector. In Switzerland, too, sustainability efforts are gaining increasing attention, not only in the financial sector, and binding requirements are now emerging with regard to reporting by companies in non-financial matters. Parliament’s indirect counter-proposal to the rejected Corporate Social Responsibility-Initiative obliges larger companies of public interest to be more transparent with regard to non-financial…