ESG Guide 2026

Sylvia Anthamatten and Isabell Schellhas of Walder Wyss analyse how recent Swiss regulatory developments are shaping the rules for climate-related claims and increasing greenwashing enforcement risk

Annette Weber of Advestra analyses recent and proposed changes to Swiss ESG reporting and due diligence rules, including the Swiss Responsible Enterprises Initiative 2.0 and the government’s EU-aligned counterproposal