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How is sustainability reporting implemented in Switzerland? A survey of more than 200 Swiss purchasing managers provides valuable insights about data collection from upstream supply chain activities.
Nearly a quarter of the more than 200 surveyed purchasing managers collect information from their suppliers across all three ESG dimensions, with a strong focus on environmental aspects.
Meeting reporting obligations and requests remains challenging: 20% of respondents receive no CO2Â data from any of their suppliers. Of the 80% who receive CO 2 data, most come from only a few suppliers. As a result, purchasing managers often estimate missing data points in upstream supply chain activities.
Pressure for sustainability data collection mainly originates from abroad, driven by EU regulations. Although recent EU developments aim to ease requirements for smaller companies, sustainability reporting will likely remain relevant, particularly for businesses with significant environmental and social impacts.