Research series on Sustainability Reporting and Sustainable Finance Regulation

Research – Finance & risk, Regulation, Taxation & PPP

The Sustainable Finance Regulation series investigates regulatory developments in Europe and beyond and discusses the implications for Swiss corporate and financial market actors, regulators, and civil society.

The series is composed of four white papers and an SME guidance: 

1) Swiss Subsidiary Tradition in Light of Foreign Approaches

    1. sets the stage in assessing regulatory objectives and comparing regulatory approaches for sustainable finance across jurisdictions.

2) Corporates: Comparative Analysis for Switzerland: this white paper argues that there is room for enhancing the effectiveness of the Swiss framework, given the current foreign developments, the dependence of the Swiss market and the Federal Council’s objective of making Switzerland a global leader in sustainable finance.

3) Financial market participants: Comparative Analysis for Switzerland: the third paper considers that financial market participants have seen increased regulatory pressure on sustainability-related topics, in Switzerland and abroad. These regulations aim to fulfil three main objectives: 1) improve transparency on the sustainability of financial products; 2) promote a classification system for financial products based on their sustainability characteristics; 3) integrate clients’ ESG preferences in advisory services.

4) Regulate or not to regulate Sustainable Finance in Switzerland? An interview series. This study gathers opinions of Swiss financial market actors on recent regulatory developments, adding a practical angle to the previous publications mentioned in this page.

5) Sustainability Guidance for Enterprises: how to stay ahead of the game. In an extremely complex and quickly evolving field, this guidance aims to provide a break-down for SMEs to better understand why keeping up with sustainability developments may be necessary for business opportunities in a shifting economy, and how to implement best practices relating to sustainability.