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Sustainability Reporting Services

A reliable reporting solution that can help you to prepare your sustainability reporting more simply, quickly, accurately, and cost effectively.

From initial assessments to report preparation and ongoing support, Deloitte helps organisations at each stage of their sustainability reporting journey.

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Confident compliance and beyond

Sustainability reporting can be resource-intensive. As regulations grow more complex, successfully navigating the compliance landscape can require a balanced combination of technology, talent and regulatory understanding.

That’s where Deloitte comes in.

Sustainability Reporting Services combine extensive know-how with powerful technology to help streamline your reporting process—so you get high-quality reports, peace of mind and the freedom to focus on driving impact and delivering your sustainability goals. Because Together makes progress.

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Reporting readiness and strategy

Deloitte can help you achieve compliance with reporting frameworks like the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Report Directive (CSRD), International Sustainability Standards Board (ISSB), the Swiss Climate Ordinance and others, while unlocking the strategic value of your sustainability data.

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Materiality assessment

Develop an effective sustainability strategy through materiality assessments and roadmap development, shaping actionable plans to foster stakeholder trust and enhance organisational resilience.

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Governance and operating model

Establish a robust governance framework with clear responsibilities and integrated systems to deliver consistent, reliable, and performance-driven ESG reporting.

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Data management and internal controls

Streamline data collection, validation and reporting processes to help meet wide-ranging disclosure requirements efficiently, reducing the risk of non-compliance and enhancing stakeholder trust.

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Technology and AI implementation

Proprietary technology, including artificial intelligence-enabled solutions, and leading alliance relationships empower you to navigate and adapt to the quickly evolving landscape of sustainability reporting and disclosure requirements.

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Assurance-Readiness and Limited Assurance

Enhance your credibility with investors and customers by delivering transparent, decision-useful sustainability reports, supported by independent limited assurance.

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Key regulations covered by the solution

Art. 964a-c SCO

These articles require Swiss companies to disclose non-financial information, including environmental, social and employee issues, in their annual report.


Art. 964j-l SCO

These articles require companies to conduct due diligence within their supply chains to identify risks such as child labour and the use of metals from conflict-affected regions, with regular reporting on their findings and progress.


Climate Ordinance

This ordinance mandates large companies to disclose climate-related information in line with the Task Force on Climate-related Financial Disclosures (TCFD) framework, supporting greater accountability on climate risks and opportunities.


Unfair Competition Act

The Unfair Competition Act has heightened scrutiny of companies suspected of greenwashing, requiring them to substantiate climate impact claims with objective and verifiable evidence. 

CSRD using ESRS

The Corporate Sustainability Report Directive (CSRD) is an EU directive which requires large and listed companies to disclose detailed sustainability reporting in accordance with the European Sustainability Reporting Standards (ESRS).


SFDR

The Sustainable Finance Disclosure Regulation (SFDR) is a transparency framework which mandates how financial market participants disclose sustainability information to investors.


EU Taxonomy

The EU taxonomy is a classification system that defines the criteria for economic activities that are aligned with the EU’s environmental goals, including net-zero, with the purpose of directing investment towards sustainable projects and activities.


CS3D

The Corporate Sustainability Due Diligence Directive (CSDDD) introduces supply chain due diligence requirement for EU and non-EU companies. 

Australia

Mandatory Climate Disclosures (ISSB aligned)

Mandatory climate disclosures for large businesses and financial institutions aligned with the International Sustainability Standards Board (ISSB) framework will require companies to report climate-related financial risks and opportunities, providing investors with greater transparency.

Canada

CSA Pending Climate Disclosures (paused from April 2025)

The Canadian Securities Administrators (CSA) announced (in April 2025) that they have paused their work on the development of a new mandatory climate-related disclosure rule. Although the disclosure development has been paused, the CSA has also indicated that the Canadian Sustainability Standards Board’s standards that were finalised in December 2024 serve as a useful voluntary framework to use for disclosure of sustainability and climate-related risks.

Hong Kong

HKEX ESG Code

The HKEX ESG Code requires listed companies on the Hong Kong Stock Exchange to report their sustainability practices, such as the disclosure of scope 1 and scope 2 greenhouse gas (GHG) emissions.
 

Mandatory TCFD-Aligned Climate Disclosure by 2025

The Hong Kong Monetary Authority (HKMA) mandates that companies in banking, asset management, insurance and pensions funds report in accordance with the TCFD framework (see UK) by 2025.

India

BRSR

The Business Responsibility and Sustainability Reporting (BRSR) reporting is a mandatory framework by the Securities and Exchange Board of India (SEBI) requiring the top 1,000 listed companies to disclose their sustainability performance.

Japan

TCFD-Aligned Reporting for Prime Listed companies

Companies listed on the Prime Market in Japan are required to report on climate change-related risks and earning opportunities based on the TCFD framework (see UK).

Singapore

SGX ESG Reporting

The Singapore Exchange (SGX) mandates all listed companies disclose sustainability factors, including risks and opportunities. While currently closely aligned with the TCFD framework, Singapore is transitioning towards the International Sustainability Standards Board (ISSB) framework for these disclosures, effective 2025.

United Kingdom

TCFD-Aligned Climate Disclosures

The Task Force on Climate-Related Financial Disclosures (TCFD) framework focuses on governance, strategy, risk management and metrics/targets to help public companies and other organisations disclose climate-related risks and opportunities.
 

Transition Plan Taskforce’s Disclosure Framework

The Transition Plan Taskforce’s Disclosure Framework provides guidance for companies to develop credible plans for achieving net-zero emissions with actionable steps, milestones and accountability measures.

United States

TCFD-Aligned Climate Disclosures

The Task Force on Climate-Related Financial Disclosures (TCFD) framework focuses on governance, strategy, risk management and metrics/targets to help public companies and other organisations disclose climate-related risks and opportunities.
 

Transition Plan Taskforce’s Disclosure Framework

The Transition Plan Taskforce’s Disclosure Framework provides guidance for companies to develop credible plans for achieving net-zero emissions with actionable steps, milestones and accountability measures.

Benefits

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Our thinking

Navigating the Swiss Sustainability Reporting Landscape

A market study on non-financial disclosures by SMI Expanded companies
Research
5 minute read

Accounting for Sustainability Series: Where Sustainability Meets Financial Reporting

Accounting for Sustainability Series unpacks IFRS Accounting Standards and best practices to help businesses transparently account for climate-related factors— enhancing transparency and accuracy in their financial report. 
Perspective
5 minute read
Blog

Accounting for Sustainability Series: Carbon credits and offsets

Accounting for carbon credits and offsets is key to transparent financial reporting of an entity’s sustainability efforts and impact.
Perspective
5 minute read
Blog

Accounting for Sustainability: The net zero journey

The era of making ambitious net-zero pledges is giving way to the complex reality of implementation. For companies worldwide, the focus has shifted from what they promise on climate to how they will deliver on it. This shift is creating accounting challenges, particularly in how to report on complex instruments that are crucial for the energy transition.
Perspective
7 minute read
Blog

Inside Swiss Audit Committees: Driving Progress

The Deloitte Audit Committee Study, conducted in partnership with the Institute of Law and Economics (ILE-HSG) at the University of St. Gallen, is the first comprehensive analysis of audit committee effectiveness among Switzerland’s top 50 listed companies. Our first-of-its-kind research fills a key knowledge gap by offering clear insights into best practices and the evolving role of audit committees in Switzerland.

Navigating the Landscape of Climate Solutions

Here we summarize a few key points on climate change technologies that companies, governments, and financial institutions should consider to achieve their net zero targets.
Perspective

Climate Risk Assessments

Meeting regulatory requirements and increasing operational resilience
Perspective

From signal to strategy: A practical approach to physical climate risks

Billion-dollar physical climate events in the U.S. have tripled over the past four decades1, while communities and companies in Switzerland and across Europe are already feeling the effects of recent flooding and heatwaves2,3. Insurers are hitting coverage limits in high-risk areas4. This isn't a future projection, it's today's reality. Companies are increasingly driven to protect assets and maintain business continuity, respond to investor demands for resilience, and meet growing regulatory expectations around climate risk disclosure, yet many still lack the data and resources needed to assess physical risks with confidence.

Deloitte is a leader

Deloitte named a Leader in the 2025 Verdantix Green Quadrant for strongest momentum and best-in-class capabilities for climate transition strategy services

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Deloitte has been named a Leader for the fourth time in the IDC MarketScape: Worldwide Artificial Intelligence Services 2025 Vendor Assessment

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Deloitte ranked No. 1 in Security Services by revenue in the 2025 Gartner® Market Share: Security Services, Worldwide, 2024 report

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Get in touch

Abetare Zymeri

Abetare Zymeri

Director, Reporting & Assurance
+41 58 279 64 49