Sustainability Reporting – What Matters

Focused Reporting helps large companies and SMEs to improve their non-financial reporting by ensuring alignment with regulatory requirements and trends, and by improving their sustainability strategy, target-setting and transparency.

Check out the project one-pager to get a quick overview of the goals and
advantages for large companies as well as SMEs.

The comprehensive analysis of large companies and SMEs from 14 sectors results in a Switzerland-wide  benchmarking* that highlights current trends and practices every two years. Companies participating in the analysis receive personalised feedback and suggestions for improving their sustainability strategy and reporting. They also get access to leading practice examples.

Interested in an analysis for your company? Then register below.

About the Project

Initiated by engageability and öbu, the project entered its fifth round in 2021, in close partnership with RepRisk. Support was also provided by a top-class consortium of multi-stakeholder experts, the Federal Office for the Environment (FOEN) and the World Business Council for Sustainable Development (WBCSD). The 2021 benchmark covered 151 sustainability reports and was the largest analysis of this kind ever conducted in Switzerland. Hence, it highlighted current trends and practices in a representative manner.

The primary objective of Focused Reporting is to promote comprehensive sustainability reporting with impact oriented goals and emphasis on relevant sustainability issues.

The comprehensiveness of the reports has been analysed via the categories:

  • Principles
  • Content
  • Effectiveness

Find out more about the results & methodology.

Impact orientation

The impact orientation has been analysed via the categories:

  • Transparency
  • Impact orientation
  • Material issues

Find out more about the results & methodology.

The relevance of sustainability priorities has been analysed via the categories:

  • Company issues
  • Industry issues
  • International issues

Find out more about the results & methodology.

Key Results in 2021


Comprehensive reports


Impact oriented goals


Relevant issues

Key Learnings 2021

  • Reporting has improved continuously since 2017.

  • The Global Reporting Initiative (GRI) is the most widely used reporting standard in Switzerland.

  • SDG 13 Climate Action is reported on the most, followed by SDG 3 Good Health and Well-Being, SDG 7 Affordable and Clean Energy, as well as SDG 8 Decent Work and Economic Growth.

  • Companies are increasingly setting SMART and impact-oriented targets.

  • The reports capture increasingly the value chain, including goal setting.

Benchmark of environmental targets


Based on the Focused Reporting Benchmark 2021, a deep-dive analysis has been conducted on environmental targets. The main results were evaluated and published by engageability on behalf of the Swiss Federal Office for the Environment and in collaboration with the University of Applied Sciences Northwestern Switzerland.

Which reports were analysed?

With 151 analysed sustainability reports from Swiss companies representing 14 sectors, Focused Reporting represents the most comprehensive national benchmark study. Through a careful selection process, a representative sample was selected.

What are the key results?

Among the TOP 4 companies, there are 3 multinational companies and 1 SME: Barry Callebaut, Firmenich, menu and more as well as Orior. Sectorwise, the food & beverage sector achieved the highest average score. Biggest room for improvement remains within the machine industy sector.

How can I enhance my report?

Learn more about our offers, which include the provision of results of your current report and recommendations for future reports. We also offer specific advice on your reporting strategy, materiality analysis, stakeholder panels, and more.



“Through repeated training and practice, and by setting clear benchmarks and best practices, sustainability reporting can drive meaningful improvements in environmental performance across business sectors.”

Miron Avidan

Postdoctoral research fellow, University of St. Gallen

“Companies are expected to disclose what they are willing to contribute to averting a climate apocalypse. Their reporting shows how ambitious they are.”

Claus-Heinrich Daub

Professor of Sustainable Management and Marketing, FHNW

“We are repeatedly asked whether it is worthwhile to produce a sustainability report and who reads such reports? Our experience confirms that it is worthwhile. It helps to track the company’s performance and to recruit young talents who want to identify with the company’s values. Moreover, reporting is not just a tool for transparently informing stakeholders about the achievements and challenges of the past, but also a way to highlight the company’s future targets and commitments.”

Barbara Dubach

CEO, engageability

“Transparency and relevancy are key to building trust and becoming accountable. Focused Reporting promotes exactly that by combining different standards to shape the future of sustainability reporting in Switzerland.”

Michael Liechti

Senior Partnership Account Manager, RepRisk AG

“If communication is effective, efficient, and decision-useful, it contributes to efficient markets with low transaction costs.”

Thomas Scheiwiller

Advisor & Board Member

“Focused Reporting enables one crucial aspect of a future-fit society: the fully transparent, material and standardized information flow between companies and their stakeholders. I am grateful for the opportunity to contribute to this endeavor.”

Markus Ott

Head Sustainability Research, Alternative Bank Schweiz

“What doesn’t get measured, cannot be managed – Focused Reporting helps to move this management axiom into the realm of sustainability management by providing transparent benchmarks and support.”

Olmar Albers

CEO, oebu

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We at the FOCUSEDREPORTING care about your privacy. The purpose of this privacy policy is to provide clear notice about personal and other information collected through your interactions with the FOCUSEDREPORTING, notably through our different FOCUSEDREPORTING Website including mobile applications and online platforms such as the Career Portal, as well as through correspondence with FOCUSEDREPORTING.

* A comprehensive benchmarking is carried out with the participation of more than 100 companies.