KI-generiertAI-generatedMachine-readable climate reporting in Switzerland:What companies need to know now
Starting with the 2025 financial year, affected Swiss companies are required to publish their climate-related disclosures electronically and in a machine-readable format.
But how is this new requirement being implemented in practice?
An analysis of 155 Swiss companies shows that adoption is still in its early stages. Only 18.1% of the companies reviewed have published a machine-readable climate report to date.
From PDF to data source
Climate reports are no longer read exclusively by humans. Platforms, databases, and increasingly AI systems also rely on corporate disclosures as a source of information.
Formats such as XBRL and Inline XBRL (iXBRL) provide the foundation for structured data that can be captured, processed, and compared more effectively in the future.
However, several questions remain between regulatory requirements and practical implementation: Which standards will prevail? How consistently will reports be structured? And to what extent can published data actually be used in automated processes?
What does the study reveal?
This Xperience Paper examines the current state of machine-readable climate reporting in Switzerland from the 2025 financial year onwards.
The analysis highlights where companies stand today, which approaches are emerging, and what challenges remain. At the same time, it looks ahead: as structured data and AI continue to gain importance, the way corporate information is published is becoming increasingly relevant.
Machine-readable reporting is therefore more than a regulatory obligation. It has the potential to become the next level of digital corporate reporting.
The full analysis
Discover the key findings from the review of 155 companies and what they mean for the future of climate reporting in the Xperience Paper on Climate Reporting under Article 964 of the Swiss Code of Obligations (OR 964).
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Download the Xperience Paper for free.
