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Sustainability guide

Project description

Having already decided to address the topic of sustainability in 2022, the Commission of Experts approved the preparation of a document in the field of sustainability at its meeting in June 2023. At the end of 2023, the Swiss GAAP FER went public with a discussion paper on sustainability. The discussion paper, prepared by a working group led by Prof. Dr. Reto Eberle, was divided into background information on national and international developments around sustainability reporting (as of October 2023) (Part 1) and a practice-oriented guide (Part 2). The latter is intended to serve as a practical guide for a systematic but also pragmatic approach to the topic of sustainability.

The practice-oriented guide is aimed at small and medium-sized enterprises and organizations (SMEs) – including those applying Swiss GAAP FER – and aims to support them in integrating sustainability management and reporting. By following the guide step by step, SMEs can not only embed sustainability in their organization but also obtain a clear structure and subjects for transparent sustainability reporting.

Current status

The public had the opportunity to comment on the discussion paper until mid-April 2024. The focus on the needs of SMEs and sustainability management as well as the proposed 7-step model were welcomed by a large majority, as was the voluntary applicability – not only by Swiss GAAP FER users.

After completion of the consultation process, the working group only made selective adjustments. The publication of the guidelines (version 1.0) was unanimously approved by the Commissions of Experts in November 2024. The guidelines (version 1.0) have been publicly available since mid-December 2024.

Reasons for the creation

The motivation underlying the guide is the recognition of specific challenges that SMEs face when trying to embed sustainability in their culture and business model. At the same time, there has been a noticeable increase in interest in transparent sustainability reporting. This guide aims to provide a clear and practical approach to sustainability management and reporting.

Composition of the working group

The working group takes into account various stakeholder groups and is broadly composed. It consists the following persons:

  • Prof. Dr. Reto Eberle (Chair), President of the Board of Trustees of FER, University of Zurich
  • Daniel Bösiger, Member of the FER Committee of Experts
  • Sven Bucher, Member of the FER Committee of Experts, ZKB, Pfandbriefzentrale der schweizerischen Kantonalbanken AG
  • Andreas Buchs, ZHAW
  • Dr. Mark Veser, Head of Cross-Sectional Commission “Sustainability, Governance & Leadership” of EXPERTsuisse, EY
  • Louisa Fuchs, Specialist Assistant FER, University of St. Gallen

Please address any questions to Prof. Dr. Reto Eberle, President of the Foundation Board/Project Manager “Guide to Sustainability”, Tigerbergstrasse 9, CH-9000 St. Gallen, e-mail: fachsekretaer@fer.ch.

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