
Reporting Lab in Zürich-Wipkingen
The ESG Reporting Triangle as a jump start
The dynamics of capital market regulation have continued to increase over the last 12 months. What has already been a reality in the EU since 2020 with the introduction of mandatory disclosure in accordance with machine readability/XBRL will now also become a regulatory obligation in Switzerland on January 1, 2024 with the implementation of the counter-proposal to the so-called corporate responsibility initiative.