Comprehensiveness
A comprehensive sustainability report follows a set of principles, includes material content and provides a compelling experience to the reader. The analysis is based on the ‘Reporting Matters’ methodology of World Business Counsel for Sustainable Development (WBCSD). Read more about the methodology.
Industry Ranking
In 2021, sectors score around 55% on average (49% in 2019), with food & beverage scoring highest with 73% and machine industry scoring lowest with 42%. Most sectors score above 50% hence classifying as ‘advancing’ sectors. The only ones scoring below 50% are real estate, energy suppy & distribution as well as machine industry.
%
Average industry score
- Food & beverage production (2019: 62%) 73%
- Gastronomy & hotels (2019: 49%) 63%
- Mobility, transport & logistics (2019: 52%) 61%
- Retail and wholesale trade (2019: 65%) 60%
- Construction builders & suppliers (2019: 54%) 58%
- Manufacturing industry (2019: 40%) 58%
- Chemistry & pharmaceuticals (2019: 61%) 57%
- IT, medical & electrical engineering (2019: 47%) 57%
- Other service providers (2019: 58%) 55%
- Insurance services (2019: 48%) 55%
- Financial services (2019: 46%) 53%
- Real estate (2019: 34%) 49%
- Energy supply & distribution (2019: 46%) 44%
- Machine industry (2019: 38%) 42%
Principles
General concepts that guide the sustainability reporting: completeness, materiality, stake-holder engagement, external environment, balance, conciseness.
Content
Information that should be contained in the reporting material: sustainability governance, strategy, management approach, perfor-mance, strategic partnerships, targets and commitments as well as evidence of activities.
Experience
Elements that improve the readers’ overall experience of the report: accessibility, story & messaging as well as navigation & flow.
Principles
Principles are overarching concepts that guide the application of the content criteria in the report.
While the reports largely meet the conciseness, stakeholder engagement and external environment principles, there is still room to improve the materiality and balance principles.
- Conciseness (2019: 54%) 61%
- Stakeholder engagement (2019: 49%) 59%
- External environment (2019: 53%) 57%
- Completeness (2019: 49%) 51%
- Materiality (2019: 38%) 47%
- Balance (2019: 40%) 42%
- Strategy (2019: 57%) 61%
- Management approach (2019: 47%) 58%
- Evidence of activities (2019: 49%) 57%
- Performance (2019: 51%) 55%
- Strategic partnerships (2019: 48%) 53%
- Sustainability governance (2019: 38%) 48%
- Targets and commitments (2019: 39%) 45%
Content
The content in the report should be guided by certain elements.
While the reports largely disclose a sustainability strategy and management approach, there is still room to improve the disclosure of targets and commitments as well as sustainability governance.
Experience
- Accessibility (2019: 66%) 71%
- Navigation and flow (2019: 68%) 67%
- Story and messaging (2019: 43%) 48%
The readers’ overall experience of the report depends on elements like accessibility, navigation & flow as well as story telling & messaging. Most Swiss Sustainability reports are quickly accessible and have a clear navitation, but there is still room for improvement in telling a compelling story and message.