Even for companies that do not have to publish sustainability reporting due to their size, the pressure is growing. Owners and customers in particular demand information on environmental and social issues as well as corporate governance (ESG) as part of the quality assurance for their supply chain. SMEs approach these challenges in widely different ways, as a study by the ZHAW (School of Management and Law in Winterthur) illustrates.

This content was produced by the Sustainable Switzerland Editorial Team on behalf of ÃÛ¶¹ÊÓƵ.