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Insights – 08.12.2025

Simplification of the sustainability frameworks: Swiss and EU Updates

Simplification of the sustainability frameworks: Swiss and EU Updates

Legislators in Switzerland and the EU are taking significant steps to simplify their respective sustainability reporting and corporate sustainability due diligence frameworks. In the EU, the Omnibus package introduced immediate deferrals of certain deadlines and proposes substantive simplifications to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) which will also impact non-EU entities, such as Swiss companies. In parallel, the Swiss government has paused domestic sustainability reforms announcing that it will publish a proposal for an indirect counterproposal to the second responsible business initiative by end of March 2026, once the direction of EU reforms becomes clearer. In early December, SIX Swiss Exchange has suspended its voluntary sustainability reporting "opt-in" regime for issuers with effect from 1 January 2026.

Insights – 05.12.2025

Swiss Cartel Act set for landmark revision

Swiss Cartel Act set for landmark revision

Switzerland’s long-awaited revision of the Cartel Act is nearing the finish line. Both parliamentary chambers have now reached consensus on all elements of the reform package, including modernized merger control, stronger civil enforcement, a narrowed definition of hardcore price cartels, and, crucially, the (re)introduction of an effects-based assessment for hardcore agreements and for the abuse of a dominant market position or relative market power.

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