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Regulatory gap analysis for international company

ecos, in cooperation with a partner firm, analyzed for an internationally active company the extent to which its sustainability and group reporting complies with Swiss law, taking into account Art. 964a et seq. of the Swiss Code of Obligations and VSoTr, among others.

Client: Large international corporation (confidential)
Project period: 2022 – 2023

In collaboration with a partner company from the EU, ecos analysed for an internationally active company the extent to which its sustainability and group reporting meets the requirements of Swiss law applicable to the group. Among other things, the requirements of Art. 964a et seq. of the Swiss Code of Obligations and the associated ordinances on reporting on climate issues and on due diligence obligations and transparency regarding minerals and metals from conflict areas and child labour (VSoTr) were considered. The available reports and policy documents were analysed and supplemented by interviews with various sustainability officers within the Group. An Excel-based gap analysis tool was used to assess the existing reporting and internally available information in accordance with the various requirements of Art. 964a et seq. of the Swiss Code of Obligations. In a results workshop and report, the identified gaps and recommendations for fulfilling the disclosure obligation were presented and explained in order to prepare the Group for the upcoming reporting in the best possible way.