瑞士啟動可持續性披露規則更新：與國際標準接軌，助力2050淨零目標

瑞士聯邦委員會於2024年12月6日宣布啟動對現行可持續性披露規則的更新諮詢，旨在與國際標準接軌並進一步推進瑞士的氣候目標。此次更新意在強化企業對氣候相關影響的透明度和準確性，並進一步確保瑞士企業在全球可持續性競爭中的領先地位。諮詢將於2025年3月21日結束，修訂後規則計劃於2026年1月1日正式生效。

The Swiss Federal Council announced on December 6, 2024, the launch of a consultation on updating the current sustainability disclosure rules, aiming to align with international standards and further advance Switzerland’s climate goals. The update is intended to strengthen companies’ transparency and accuracy on climate-related impacts and further ensure Swiss companies’ leading position in the global sustainability competition. The consultation will end on March 21, 2025, and the revised rules are scheduled to officially come into effect on January 1, 2026.

更新內容聚焦於氣候披露與國際接軌

新提案提出多項重要更新，涵蓋氣候目標制定、披露標準與報告技術等方面：

Updated content focuses on climate disclosure and international standards

The new proposal proposes a number of important updates covering climate target setting, disclosure standards and reporting technology:

披露規則適用範圍的擴大

目前，瑞士氣候披露規則僅適用於擁有500名以上員工的企業。然而，隨著全球對氣候透明度的需求增長，新提案建議將強制披露範圍擴展至至少擁有250名員工、總資產達2500萬瑞士法郎或年銷售額達5000萬瑞士法郎的企業。這一調整將使更多企業參與到瑞士的氣候目標中，並促進全行業的可持續發展。

Expansion of scope of application of disclosure rules

Currently, Swiss climate disclosure rules only apply to companies with more than 500 employees. However, as global demand for climate transparency grows, the new proposal proposes extending mandatory disclosure to companies with at least 250 employees, total assets of CHF 25 million, or annual sales of CHF 50 million. This adjustment will allow more companies to participate in Switzerland’s climate goals and promote sustainable development across the industry.

Responding to international changes and standard evolution

應對國際變化與標準演進

瑞士自2024年1月起實施《氣候披露條例》，要求大型企業和金融機構報告與氣候相關的數據，如溫室氣體排放、氣候風險和轉型計劃。然而，隨著氣候相關財務信息披露工作組（TCFD）解散，其建議已被納入ISSB框架。聯邦委員會此次更新提案，旨在整合這些國際變化，確保瑞士法規與全球標準同步發展。

聯邦委員會在聲明中表示：「本次法案修訂的目的是使條例與國際最新發展趨勢接軌，進一步提升瑞士企業在全球範疇內的氣候披露透明度與規範性。」

攜手國際，推進可持續未來

隨著全球對氣候行動的關注日益增強，瑞士正致力於通過更加嚴格和透明的披露要求，引領企業可持續發展的方向。此次規則更新標誌著瑞士在氣候透明度與可持續發展方面邁出關鍵一步。

Switzerland will implement the Climate Disclosure Regulation from January 2024, requiring large companies and financial institutions to report climate-related data, such as greenhouse gas emissions, climate risks and transformation plans. However, with the dissolution of the Task Force on Climate-related Financial Disclosures (TCFD), its recommendations have been incorporated into the ISSB framework. The Federal Council’s updated proposal aims to integrate these international changes and ensure that Swiss regulations develop in step with global standards.

The Federal Council said in a statement: "The purpose of this amendment to the bill is to align the regulations with the latest international development trends and further enhance the transparency and standardization of climate disclosure by Swiss companies on a global scale."

Join hands with the world to promote a sustainable future

As global attention on climate action grows, Switzerland is committed to leading the way in corporate sustainability through more stringent and transparent disclosure requirements. This rule update marks a key step towards climate transparency and sustainable development in Switzerland.

社會與經濟影響

新規定的實施將為瑞士的企業和經濟帶來深遠影響。更多中小型企業將被納入披露範圍，這不僅有助於提高整體減排效率，還將帶動相關技術與服務行業的增長。對於金融機構，強制披露將促使其投資決策更具可持續性，進一步推動市場資金向綠色經濟傾斜。

此外，更新後的披露規則還將提高瑞士企業在國際市場上的競爭力，特別是在與歐盟和其他主要經濟體進行跨境合作時。國際投資者對於數據透明度和可持續性承諾的重視，將使瑞士企業更具吸引力。

social and economic impact

The implementation of the new regulations will have far-reaching consequences for Swiss businesses and the economy. More small and medium-sized enterprises will be included in the scope of disclosure, which will not only help improve the overall emission reduction efficiency, but also drive the growth of related technology and service industries. For financial institutions, mandatory disclosure will make their investment decisions more sustainable and further promote market funds to tilt towards the green economy.

In addition, the updated disclosure rules will also improve the competitiveness of Swiss companies in international markets, especially when engaging in cross-border cooperation with the EU and other major economies. International investors' emphasis on data transparency and commitment to sustainability will make Swiss companies more attractive.

下一步行動與展望

Next steps and prospects

聯邦委員會將在諮詢期間廣泛徵求利益相關方的意見，確保新規定的可操作性與實用性。諮詢結束後，將對反饋進行評估並調整提案，以實現政策目標與企業需求的平衡。

The Federal Council will extensively solicit opinions from stakeholders during the consultation period to ensure the operability and practicality of the new regulations. Following the consultation, feedback will be assessed and proposals adjusted to balance policy objectives with business needs.

隨著瑞士逐步推進《巴黎協定》目標，本次規則更新無疑將成為助推瑞士邁向淨零排放的重要舉措。它為企業提供了清晰的減排路線，也為全球可持續發展樹立了榜樣。

As Switzerland gradually advances the goals of the Paris Agreement, this rule update will undoubtedly become an important measure to help Switzerland move towards net-zero emissions. It provides companies with a clear path to reducing emissions and sets an example for global sustainable development.