ESG Risk Identification, Reporting and Disclosure

ESG reporting requirements are a topic that no Swiss company can afford to ignore. Although the Responsible Business Initiative (Konzernverantwortungsinitiative), which proposed a far-reaching set of corporate ESG disclosure obligations, was rejected by the Swiss populace in a referendum, a softer alternative is expected to come into force which introduces ESG reporting obligations on certain Swiss companies, as well as a human rights due diligence obligation.

At NKF we will help our clients navigate through this new corporate landscape by:

• Drafting ESG/sustainability reports and navigating complex and sometimes opaque reporting requirements
• Providing assistance in establishing appropriate ongoing reporting procedures and processes
• Determining the ESG compliance of companies in due diligence processes
• Building appropriate ESG protections into transaction agreements, such as through the use of indemnities