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      How can companies meet rising ESG requirements and provide reliable, transparent and decision-useful sustainability information? 

      Companies in Switzerland and the EU face increasingly complex and fast-changing demands on sustainability reporting. Regulations such as the CSRD, the EU Taxonomy and the Swiss Code of Obligations require clear, consistent and auditable ESG information. At the same time investors, customers and other stakeholders expect greater transparency as well as traceable and robust sustainability data. 

      Many companies encounter similar challenges: complex and evolving regulatory requirements, missing processes, unclear accountabilities, limited data availability and quality, constrained resources, and missing or insufficiently integrated technologies. These factors make it difficult to build an assurance-ready sustainability report and significantly increase internal coordination and implementation effort. 

      KPMG helps companies of all sizes and industries not only to meet ESG reporting requirements but convert them into strategically relevant management information. Our expertise in reporting, regulation and assurance creates transparent and reliable foundations – for better decisions and lasting trust. 

      Cyrill Kaufmann
      Cyrill Kaufmann

      Partner, Audit & Corporate Sustainability, Head ESG Assurance

      KPMG Switzerland

      Theresa Tiersch
      Theresa Tiersch

      Director, Corporate Sustainability Services

      KPMG Switzerland

      Why KPMG services?

      Companies benefit from our unique combination of regulatory expertise, reporting knowhow, and assurance experience. This integrated perspective enables the efficient and practical implementation of ESG reporting requirements – from materiality assessment to assurance‑ready reporting – while also generating actionable insights that go beyond compliance and form a solid foundation for effective and sustainable corporate management.

      • Specialized expertise for compliant and future‑proof reporting

        We bring in-depth knowledge of Swiss, European, and international ESG regulations and standards, including CSRD/ESRS, ISSB/IFRS S1/S2, Article 964a–c CO, due diligence and transparency obligations relating to conflict minerals and child labor (Article 964j–l CO), as well as the Swiss Ordinance on Climate Reporting.

      • Building ESG reporting with assurance in mind

        By combining reporting know‑how with hands‑on assurance experience, we help you design processes, KPIs, and data structures that are reliable, transparent, and fully assurance‑ready from day one.

      • A practical approach to fast and effective ESG reporting

        Proven concepts, clear implementation roadmaps, and efficient delivery approaches reduce complexity, ensure smooth execution, and allow ESG data to be used immediately as a management tool.

      • Governance and data quality you can rely on

        We strengthen governance frameworks, clarify accountabilities, and implement robust internal controls to ensure consistent, high‑quality ESG information whenever it is needed.

      • Modern technologies and AI‑enabled solutions

        Digital tools and AI‑enabled reporting approaches simplify data collection, enable precise analysis, and support consistent, compliant disclosures.

      • Interdisciplinary teams across audit, ESG, risk and data

        Our interdisciplinary teams combine expertise across audit, ESG, risk management, and data & technology. We support companies throughout the entire ESG journey – from initial assessment to assurance.

      Key challenges in ESG reporting

      Clear guidance amid complex ESG requirements

      Companies need to correctly interpret numerous ESG frameworks and standards such as CSRD/ESRS, ISSB/IFRS S1/S2 as well as the Swiss Code of Obligations. Different timelines and interpretations complicate planning and add uncertainty.

      We clarify which requirements matter for your company and how to implement them in a structured, understandable and practical way.

      Confidence in the double materiality assessment

      The double materiality assessment is new to many companies and brings both methodological and organizational challenges. Clear evaluation criteria, consistent processes or reliable data are often missing. 

      We build confidence by guiding you through the entire process and ensuring results are consistent, traceable and assurance-ready, delivering real value.

      Structure and clarity in the reporting process

      Coordinating multiple functions, new disclosure requirements and technical standards quickly create significant effort. As a result, processes become complex, lose transparency, and are difficult to manage.  

      We bring structure to workflows, define clear accountabilities and make reporting efficient and transparent.

      Build a robust ESG data foundation

      ESG data often comes from different systems, functions and owners. Without clear processes, defined governance or suitable digital tools, gaps and inconsistencies emerge and manual effort increases.

      We help establish structures, responsibilities, controls and select the right technologies so you have a reliable, consistent and auditable data foundation.

      Transparency on assurance readiness

      Companies are often unsure whether their ESG data and processes are assurance-ready and which steps are needed to prepare for external assurance.  

      We assess current maturity, identify concrete improvement actions, and show how Limited or Reasonable Assurance can be prepared systematically, from readiness assessment through to the delivery of assurance services.

      Tailored solutions for your industry

      We consider industry-specific Key Performance Indicators (KPIs), regulatory requirements and relevant assurance standards. This helps you implement required disclosures consistently, in an assurance-ready format and with a clear purpose.

      • Industrial companies and manufacturing

        Stringent requirements around climate data, energy efficiency and value chains: we support the capture of robust KPIs, from comprehensive greenhouse gas inventories to defining industry-specific disclosure logic.

      • Financial institutions

        Banks and insurers must meet extensive ESG disclosures and classifications, for example on sustainable financing and risk positions. We help integrate relevant metrics, harmonize data sources and produce consistent, assurance-ready disclosures.

      • Life Sciences and healthcare

        Regulatory mandates, product safety and global supply chains create specific challenges for data collection. We support the preparation of relevant sustainability and compliance information and ensure consistent reporting structures.

      • Retail and consumer goods

        Supply chain transparency, social standards and product sustainability are central. We help structure reporting content, build assurance-ready data and align the requirements of key stakeholders.
         

      How we guide you to success step by step

      • Analyze regulatory requirements and reporting goals

        We run a pre-readiness assessment to determine which ESG requirements apply to your company, and which reporting goals you want to achieve. Based on these insights, we help you define a robust and future-oriented reporting strategy that ensures compliance while creating long-term value.

      • Conduct double materiality assessment

        Based on step 1, we support you in developing a compliant, auditable, and assurance‑ready (double) materiality assessment. Building on this foundation, we help you identify ESG KPIs that are directly derived from the materiality analysis and most relevant to your business, enabling effective monitoring, informed decision‑making, and transparent reporting.

      • Assess existing ESG data and processes

        We review your current processes, data landscape, governance structures and controls, identify gaps, and develop a clear roadmap to improve data quality, define appropriate governance structures, and ensure that sufficient and suitable resources are allocated.

      • Develop reporting structures and targets

        Building on the materiality assessment and gap analysis, we support you in defining credible and achievable sustainability targets. We support effective communication of your targets (e.g. SBTi) and develop a pragmatic implementation roadmap with clear milestones through to target achievement.

      • Build smart processes and technical solutions

        We support the design and implementation of robust processes and controls for existing and new ESG KPIs, ensuring high data quality and efficient data collection. These processes are designed to integrate seamlessly with your existing workflows and system architecture, while leveraging digital and AI-enabled tools to collect, prepare, and document ESG data consistently and transparently.

      • Prepare non-financial disclosures using proven and AI-enabled methods

        We support you through a proven step‑by‑step approach to preparing your non‑financial information and leverage AI‑enabled ESG reporting solutions where appropriate to enhance efficiency, consistency, and compliance across your reporting process.

      • Ensure assurance readiness

        We assess whether data, processes, and controls are ready for external assurance and support you in addressing any identified gaps. This lays the foundation for Limited or Reasonable Assurance and ensures reliable, assurance‑ready sustainability reporting.

      • Conduct Limited or Reasonable Assurance

        In alignment with you we define the scope of the assurance (full report or selected KPIs) and the desired level of assurance (Limited or Reasonable Assurance). We assure your report under ISAE 3000 or, going forward, under ISSA 5000. Your ESG reporting receives the appropriate level of assurance and meets the expectations of your stakeholders and regulators. At the end of the assurance, you receive the assurance statement, accompanied by a management letter with our observations and improvement suggestions.

      Complementary services for Swiss funding programs

      The cantons of Basel‑Stadt and Zug support companies with targeted funding programs for climate action and innovation. Eligible projects include CO₂ reduction measures, energy efficiency initiatives and research, clinical trials and high‑tech developments that go beyond legal requirements.

      Funding framework at a glance

      • Basel-Stadt: 80% of funds for innovation projects, 20% for society and environment.

      • Zug: up to CHF 150 million annually (2026–2028) for sustainability and innovation projects across the value chain.

      Funding areas

      • Climate / Sustainability
        Basel‑Stadt:         funding for CO₂ reduction (Scope 1) and energy efficiency measures that exceed regulatory requirements
        Zug: impact‑oriented support along supply chains at CHF 30 per metric ton of CO₂ avoided.

      • Innovation
        Basel‑Stadt:         contributions for R&D personnel, clinical trials, API production and high‑tech manufacturing.
        Zug: funding for research, clinical trials and IP‑related activities at 25% of R&D personnel costs plus a 35% infrastructure uplift.

      • How KPMG supports you

        We guide companies through every step required to secure funding:
         

        • Preparation of audit‑ready documentation for grant applications

        • External verification of emissions intensity (eligible for funding in Basel‑Stadt)

        • Support with climate reporting (mandatory but not eligible for funding) 

        • Statutory audit of financial statements under the Swiss Code of Obligations (ordinary audit) to support innovation funding programs

           

      Together toward success

      Companies face demanding ESG reporting and assurance requirements. We are ready to guide you on this journey and answer your questions on processes, requirements and assurance readiness. Contact us for an initial conversation. We look forward to speaking with you.

      Contact our experts

      Contact our ESG experts

      Cyrill Kaufmann
      Cyrill Kaufmann

      Partner, Audit & Corporate Sustainability, Head ESG Assurance

      KPMG Switzerland

      Theresa Tiersch
      Theresa Tiersch

      Director, Corporate Sustainability Services

      KPMG Switzerland

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