Understanding Corporate Sustainability Investments

Swiss businesses step up sustainability spending as strategic pressures mount

Recent research from Deloitte Switzerland shows that 83% of companies have increased their sustainability investments. However, the motivations behind these investments differ significantly depending on ownership structure, operational maturity, and business model. What was once driven primarily by compliance concerns has become a strategic priority for businesses competing in domestic and export markets.

This shift reflects broader changes in how companies approach sustainability. For UK businesses trading with European partners or operating in Switzerland, these trends matter. Consequently, understanding what drives investment decisions helps frame your own sustainability strategy.

Deloitte Switzerland reported net revenue of CHF 586 million in the 2024/2025 financial year. Growth in audit and tax services was partly driven by demand for sustainability compliance and regulatory expertise. The firm employs 50 dedicated sustainability specialists and has set a net zero target for 2040, validated by the Science Based Targets initiative.

These figures illustrate a tangible business case. Sustainability services now contribute meaningfully to professional services revenue, even during challenging economic conditions. Moreover, the EcoVadis Platinum rating Deloitte Switzerland achieved places it in the top 1% globally for environmental management, labour practices, ethics, and sustainable procurement.

How ownership and maturity influence investment decisions

The research reveals that different types of companies approach sustainability in distinct ways. Family owned businesses often take longer term views, while publicly listed companies respond more directly to investor expectations and disclosure requirements. Meanwhile, private equity backed firms increasingly factor ESG criteria into acquisition decisions and portfolio management.

Maturity levels also matter considerably. Businesses further along in their sustainability programmes tend to focus on Scope 3 emissions across their value chains. These indirect emissions from business travel, purchased goods, and downstream activities typically represent the largest portion of a company’s carbon footprint. In contrast, organisations at earlier stages concentrate on foundational reporting and Scope 1 and 2 emissions from direct operations and purchased energy.

This pattern mirrors what we see with UK SMEs pursuing net zero programmes. Initial efforts centre on measurement and quick wins in energy efficiency. As capabilities develop, attention shifts to supply chain engagement and product level carbon footprints. Therefore, the Swiss findings provide useful benchmarking for British businesses assessing their own position.

Deloitte’s global survey of over 2,100 executives across 27 countries reinforces these observations. Conducted for the fourth consecutive year, it confirms that sustainability remains a persistent priority. Furthermore, technology adoption is helping drive progress, particularly in data collection and emissions tracking.

Commercial implications for businesses trading internationally

For UK companies with Swiss customers or European supply chains, these investment trends create both opportunities and requirements. Swiss businesses increasing their sustainability spend will expect suppliers to meet corresponding standards. This expectation flows through procurement criteria, tender requirements, and contract terms.

The emphasis on Scope 3 emissions means your customers may ask for detailed carbon data about the products or services you provide. Businesses unable to supply this information risk losing contracts to competitors who can demonstrate lower emissions or better reporting capabilities. As a result, measurement becomes a competitive necessity rather than a voluntary exercise.

Deloitte Switzerland’s services portfolio illustrates what clients now demand. Product carbon footprint analysis, circularity measurement, and decarbonisation strategy design have become standard requirements. Additionally, ESG due diligence features prominently in mergers and acquisitions, affecting valuations and deal terms.

These commercial realities affect UK SMEs in practical ways. If you supply manufactured goods to Switzerland, expect requests for embodied carbon data. Professional services firms may need to report on business travel emissions attributable to specific client projects. Logistics providers will face questions about transport emissions and modal shift options.

The financial performance Deloitte Switzerland reported demonstrates that sustainability expertise commands premium pricing. Their 2% growth in advisory services during an otherwise challenging period shows that businesses will pay for credible guidance. This creates market space for UK consultancies and service providers who develop genuine technical capabilities.

Regulatory drivers and infrastructure modernisation

Switzerland’s Climate and Innovation Act provides regulatory impetus behind corporate sustainability investments. While UK businesses operate under different legislation, similar pressures exist through the government’s net zero strategy and emerging carbon border adjustment mechanisms. Companies trading across borders must navigate multiple regulatory frameworks simultaneously.

Infrastructure modernisation also features prominently in Swiss sustainability planning. Energy security concerns have intensified focus on renewable generation, grid upgrades, and smart city technologies. For UK businesses in construction, engineering, or technology sectors, this represents potential export opportunities in energy efficiency and digital infrastructure projects.

The integration of artificial intelligence into sustainability programmes marks another significant development. AI applications now accelerate impact measurement, optimise energy consumption, and improve supply chain visibility. However, the technology itself requires careful implementation to ensure data quality and avoid greenwashing risks.

Deloitte’s work on green tax strategies highlights how fiscal policy shapes business decisions. Tax incentives for clean technology, penalties for high emissions activities, and reporting requirements all influence investment allocation. UK businesses should monitor these policy tools as they increasingly appear in procurement frameworks and customer expectations.

Essential points for business leaders

• 83% of surveyed companies have increased sustainability investments, with motivations varying by ownership structure and operational maturity.
• Deloitte Switzerland achieved CHF 586 million net revenue in 2024/2025, with growth partly driven by sustainability compliance services.
• The firm employs 50 dedicated sustainability specialists and targets net zero by 2040, validated by the Science Based Targets initiative.
• Mature organisations focus on Scope 3 value chain emissions, while earlier stage businesses concentrate on foundational reporting and direct emissions.
• A global survey of 2,100 executives across 27 countries confirms sustainability as a persistent priority, supported by increased technology adoption.
• Swiss businesses expect suppliers to provide detailed carbon data, making measurement a competitive requirement for UK exporters.

What this means for UK businesses

The Swiss investment patterns offer a preview of requirements likely to spread across European markets. Businesses planning for the next three to five years should recognise that sustainability capabilities will increasingly determine market access and pricing power. Consequently, building measurement and reporting systems now provides a foundation for future growth.

For companies considering carbon reporting programmes, starting with Scope 1 and 2 emissions makes practical sense. Direct emissions from your facilities and purchased electricity are easier to measure and control. Once these baselines are established, you can expand to Scope 3 categories relevant to your specific business model and customer requirements.

Supply chain engagement presents both challenges and opportunities. Your own customers may request emissions data, while you need similar information from your suppliers. This creates a cascading effect where reporting requirements flow through multiple tiers. Businesses positioned to facilitate this data exchange gain competitive advantage.

The role of ownership structure in determining sustainability approaches deserves attention. If you are a family owned business, your longer investment horizon may allow more substantial upfront spending on efficiency improvements with longer payback periods. Private equity involvement typically shortens planning timescales but may provide capital for accelerated implementation.

Technology investments should focus on genuine capability building rather than superficial compliance. Automated data collection reduces reporting burden and improves accuracy. Digital tools for supply chain transparency help identify emission hotspots and reduction opportunities. However, technology alone does not substitute for strategic thinking about your business model and value proposition.

Training and capability development matter as much as systems and processes. Deloitte’s employment of 50 dedicated specialists reflects the expertise required to navigate complex requirements. For smaller businesses, this might mean targeted training for key staff rather than building large internal teams. External support can bridge capability gaps during transition periods.

The emphasis on circularity measurement signals growing interest in business models beyond linear take, make, and dispose approaches. Product design, material selection, and end of life management increasingly affect competitive positioning. UK manufacturers should evaluate how circular economy principles apply to their specific products and markets.

Authoritative sources and further information

The Science Based Targets initiative provides validation frameworks for corporate climate commitments. Their website at sciencebasedtargets.org offers guidance on setting and validating net zero targets aligned with climate science. This represents the gold standard for corporate climate commitments and is increasingly referenced in tender requirements.

For UK businesses, the government’s net zero strategy outlines policy direction and support mechanisms. The Department for Energy Security and Net Zero publishes regular updates on regulatory developments, funding programmes, and sector specific guidance. These resources help frame long term planning and identify available support.

The GHG Protocol provides standardised methodologies for measuring and reporting emissions. Their technical guidance documents explain Scope 1, 2, and 3 calculations in detail. Many customer requirements reference these standards, making familiarity with the protocol essential for credible reporting.

For businesses pursuing ESG compliance and reporting support, understanding the landscape of requirements helps prioritise efforts. Different frameworks emphasise different aspects, but core measurement principles remain consistent. Starting with robust data collection creates flexibility to meet multiple reporting formats as requirements evolve.