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

On average, all sectors score around 49%, with gastronomy & hotels scoring highest with 64% and manufacturing scoring lowest with 36%. The sectors scoring above 50% – hence those classifying as ‘advancing’ sectors – are gastronomy & hotels, other service providers, construction, chemistry & pharmaceuticals, mobility, transport & logistics as well as insurance providers.


Average industry score

[supsystic-tables id=1]

  • Gastronomy & hotels 64%
  • Other service providers 58%
  • Construction builders & suppliers 54%
  • Chemistry & pharmaceuticals 54%
  • Mobility, transport & logistics 53%
  • Insurance services 51%
  • Retail and wholesale trade 50%
  • Food & beverage production 48%
  • Financial services 46%
  • Machine industry 44%
  • Energy supply & distribution 43%
  • Medical & electrical engineering 40%
  • Real estate 39%
  • Manufacturing industry 36%

General concepts that guide the sustainability reporting: completeness, materiality, stake-holder engagement, external environment, balance, conciseness.


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.


Elements that improve the readers’ overall experience of the report: accessibility, story & messaging as well as navigation & flow. 


Principles are overarching concepts that guide the application of the content criteria in the report.

While the reports largely meet the conciseness and external environment principles, there is still room to improve the materiality and balance principles.

  • Conciseness 56%
  • External environment 52%
  • Stakeholder engagement 48%
  • Completeness 43%
  • Balance 37%
  • Materiality 34%


Interactive materiality map, clustered by level of materiality and topic


Illustration of the value chain

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Link between material issues and value chain

  • Strategy 58%
  • Management approach 56%
  • Evidence of activities 55%
  • Strategic partnerships 49%
  • Performance 48%
  • Targets and commitments 37%
  • Sustainability governance 34%



The content in the report should be guided by certain elements.

While the reports largely disclose a strategy, the management approach and evidence of activities, there is still room to improve the disclosure of targets and commitments as well as sustainability governance.


Appropriate, convincing and result-oriented case studies, which are linked to the strategic program


Link between material issues and value chain


  • Accessibility 65%
  • Navigation and flow 62%
  • Story and messaging 29%

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 accessable and have a clear navitation, but there is still room for improvement in telling a compelling story and message.

Menu and More

The report can be accessed within 2 clicks from the home page


Very clear navigation and core message: “Creating Shared Value”