External auditing of sustainability reports reaches record level in Switzerland
More than 90% of Switzerland’s largest listed companies have had all or part of their sustainability reports for the 2025 financial year audited by an external body, according to a recent report by consultancy firm IRF.
The number of companies whose sustainability reports are externally audited has risen steadily in recent years. It increased from 21 in 2021 to 31 in 2023, before climbing to 35 in 2024 and 38 in 2025. This year, the figure reached a record high of 43 companies, accounting for around 91% of Switzerland’s largest listed companies.
The consultancy firm analysed 47 companies in the SMI Expanded Index that had published a report by the end of May 2026. The index includes Switzerland’s 50 largest listed companies.
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