Beyond compliance: a guide to high-quality sustainability reporting
Type
digital resource
Date Issued
2025-04-11
Author(s)
Abstract
PwC Switzerland and the Institute for Law and
Economics at the University of St. Gallen (ILE-HSG)
launched the Swiss Sustainability Reporting
Excellence Awards in October 2024 to evaluate the
sustainability disclosures of publicly listed companies
and large private companies with revenues exceeding
CHF 1 billion. Based on a methodology developed by
ILE-HSG, the evaluation focuses on quality, transparency,
and comprehensiveness. The awards, which
cover a wide range of industries, including financial
services, pharma and health care, technology, and
industrial manufacturing, recognise companies that
demonstrate outstanding quality in their sustainability
reporting and set reporting standards in Switzerland.
The assessment methodology, which reflects the
latest research, also highlights different levels of
reporting maturity, identifying both excellence and
areas for improvement.
The Swiss Sustainability Reporting Excellence Awards
assess companies based on their non-financial
disclosures rather than their actual sustainability
performance. While sustainability and sustainability
reporting are distinct, they are closely linked. The
ultimate goal is to foster more sustainable business
practices. Sustainability reporting serves as a
powerful tool to advance this aim. By transparently
disclosing their sustainability performance,
companies enable stakeholders – such as investors,
consumers, and employees – to gain a comprehensive
understanding of their practices and make more
informed decisions. This transparency, in turn,
encourages companies to improve their sustainability
efforts. The Swiss Sustainability Reporting Excellence
Awards aim to enhance the quality of reporting
and thereby drive meaningful progress towards
sustainability.
Economics at the University of St. Gallen (ILE-HSG)
launched the Swiss Sustainability Reporting
Excellence Awards in October 2024 to evaluate the
sustainability disclosures of publicly listed companies
and large private companies with revenues exceeding
CHF 1 billion. Based on a methodology developed by
ILE-HSG, the evaluation focuses on quality, transparency,
and comprehensiveness. The awards, which
cover a wide range of industries, including financial
services, pharma and health care, technology, and
industrial manufacturing, recognise companies that
demonstrate outstanding quality in their sustainability
reporting and set reporting standards in Switzerland.
The assessment methodology, which reflects the
latest research, also highlights different levels of
reporting maturity, identifying both excellence and
areas for improvement.
The Swiss Sustainability Reporting Excellence Awards
assess companies based on their non-financial
disclosures rather than their actual sustainability
performance. While sustainability and sustainability
reporting are distinct, they are closely linked. The
ultimate goal is to foster more sustainable business
practices. Sustainability reporting serves as a
powerful tool to advance this aim. By transparently
disclosing their sustainability performance,
companies enable stakeholders – such as investors,
consumers, and employees – to gain a comprehensive
understanding of their practices and make more
informed decisions. This transparency, in turn,
encourages companies to improve their sustainability
efforts. The Swiss Sustainability Reporting Excellence
Awards aim to enhance the quality of reporting
and thereby drive meaningful progress towards
sustainability.
Language
English
File(s)![Thumbnail Image]()
Name
Beyond compliance_EN_web.pdf
Size
2.73 MB
Format
Adobe PDF
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