CSRD Reporting Switzerland: How Swiss SMEs Respond to EU Requests
Introduction
Although Switzerland is not part of the European Union, many Swiss companies supply or partner with EU businesses. From 2025, those clients will begin requesting sustainability data under the Corporate Sustainability Reporting Directive (CSRD) — especially from suppliers that make up their value chain.
That means thousands of Swiss SMEs will soon need to respond to data questionnaires or provide information aligned with the European Sustainability Reporting Standards (ESRS).
This guide explains how Swiss businesses can respond effectively, what kind of data EU clients typically request, and how to prepare using proportional, credible information.
For general background, see Is My Company Too Small for CSRD? Size Questions Answered.
1. Why Swiss SMEs Are Affected by CSRD
Even though Swiss law doesn’t enforce the CSRD directly, Swiss suppliers are often part of EU value chains. Under CSRD Article 29b, EU companies must report sustainability impacts across their entire value chain, including non-EU suppliers.
As a result, Swiss SMEs may receive requests for:
- Greenhouse gas emissions (Scope 1–3)
- Workforce and diversity data
- Waste and resource use figures
- Ethics, governance, and human rights policies
Responding clearly and consistently helps Swiss firms maintain strong relationships with EU customers — and avoid losing contracts to more transparent competitors.
2. How EU Clients Will Request Data
EU-based clients and partners will typically collect supplier data through:
- Supplier questionnaires or ESG surveys
- Procurement platforms (e.g. EcoVadis, IntegrityNext, or in-house portals)
- Direct reporting templates referencing CSRD or ESRS standards
The data is then used to compile the EU company’s Scope 3 emissions and sustainability disclosures. Swiss SMEs don’t need to submit a full CSRD report — just reliable information covering key sustainability metrics.
3. What Information Swiss SMEs Should Prepare
To respond efficiently, Swiss SMEs should focus on core topics that align with ESRS and the forthcoming Voluntary SME (VSME) Standard.
| Category | Typical Data Requested | Example Sources |
|---|---|---|
| Energy and Emissions (E1) | Electricity use (kWh), fuel use, CO₂ emissions | Utility bills, fleet logs |
| Water and Waste (E2–E5) | Water consumption, waste generated, recycling rates | Waste invoices, meter data |
| Workforce (S1) | Employee headcount, gender ratio, training hours | HR or payroll records |
| Human Rights and Ethics (S2–S4, G1) | Code of conduct, policies, risk management | Company policies, website |
| Supplier Information | Country of origin, certifications, ESG rating | Procurement data |
Where precise data isn’t available, use estimates based on invoices, energy bills, or industry averages — as long as your assumptions are documented. For practical methods, see How to Estimate Missing Data for CSRD Reporting.
4. Optional Alignment with the VSME Standard
Although not legally required in Switzerland, using the Voluntary SME (VSME) Standard helps Swiss companies structure their responses in a format familiar to EU clients.
VSME provides a modular template with sections on:
- General information (company, activities, governance)
- Environmental metrics (energy, waste, GHG)
- Social topics (workforce and training)
- Governance (ethics, corruption, and risk controls)
Swiss SMEs can adapt the VSME template or merge it with existing sustainability initiatives such as Swiss Triple Impact, GRI, or EcoVadis frameworks.
5. How to Handle Client Data Requests Efficiently
When responding to EU clients:
- Centralise your sustainability data – Keep energy, waste, and HR data in one spreadsheet or shared folder.
- Respond consistently – Use the same units and year references across clients.
- Document assumptions – Note if data is estimated or based on averages.
- Provide qualitative context – Include a short statement on your sustainability policies and goals.
- Be transparent – If you don’t have certain data, explain why and outline plans to improve.
Many EU companies appreciate honest, structured responses more than incomplete or inconsistent data.
6. Coordination Between Swiss and EU Standards
Switzerland already has national reporting requirements under:
- Code of Obligations (OR/CO) Article 964a–964l – covering non-financial reporting for large public-interest entities.
- Swiss Climate Scores – voluntary transparency tool for financial institutions.
- OECD Due Diligence Guidance – used for supply chain and human rights reporting.
Swiss SMEs can align with these frameworks while adopting CSRD-compatible data points for cross-border clients.
7. When and How to Start
Most EU clients will start requesting CSRD-aligned data during 2025–2026, as large EU companies publish their first reports.
Swiss SMEs can prepare now by:
- Collecting 2024 baseline data on energy and workforce.
- Reviewing client contracts for ESG clauses.
- Creating a short sustainability summary based on the VSME modules.
- Engaging with Swiss business networks for support (see below).
8. Swiss Support and Resources
Swiss SMEs can access support through:
- SBA (Swiss Bankers Association) – ESG reporting templates for SMEs.
- Economiesuisse – National business federation guidance on CSRD impact.
- Swiss Triple Impact (STI) – Practical sustainability assessment tool for SMEs.
- SERI / SECO – Government programmes supporting responsible business conduct.
- Swiss Association of Auditors (Treuhand|Suisse) – Advice on verification and data reliability.
Frequently Asked Questions
Is CSRD mandatory for Swiss companies?
No. CSRD only applies to companies based in the EU, but Swiss companies may still receive data requests from EU partners.
What’s the easiest way to prepare?
Start by tracking energy, waste, and workforce data regularly — the same information most EU clients need for Scope 3 reporting.
Do we need to hire consultants or auditors?
Not necessarily. Most SMEs can manage initial data collection internally, as long as it’s well-documented and consistent.
Should we use the VSME Standard?
Yes, if your EU partners reference it. It helps standardise your data and makes responses easier for clients to integrate.
Key Terms
- CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464).
- ESRS – European Sustainability Reporting Standards under CSRD.
- VSME – Voluntary SME reporting standard developed by EFRAG.
- Scope 3 – Indirect greenhouse gas emissions from supply chains.
- Value chain – The network of suppliers, distributors, and partners contributing to a product or service.
Conclusion
For Swiss SMEs, CSRD isn’t about compliance — it’s about client readiness. By preparing basic environmental and workforce data, adopting a VSME-style format, and being transparent with EU partners, you can stay competitive and maintain strong relationships across borders.
Start small, document clearly, and view sustainability reporting as part of building long-term trust with your European clients.
For timing and data planning, see the Annual CSRD Reporting Calendar.