Your net-zero reduction pathway – guidance for businesses and administrations

Why act now? New regulatory requirements such as the Climate and Innovation Act (KlG) and the revised CO₂ Act are tightening the requirements for companies and public administrations. Net zero has become mandatory – but the path to get there is not always clear. Which reduction pathway is right for your organisation – and how can it be implemented? A clearly defined reduction pathway not only offers regulatory certainty. When set up correctly, it opens up potential in the areas of efficiency, innovation and credibility.

What the law requires – and why it is relevant now

Switzerland now has clear legal targets for reducing emissions:

• Companies must reduce their Scope 1 and Scope 2 emissions to net zero by 2050 at the latest.
• The federal government and cantons are even obliged to achieve their net-zero targets by 2040. For other administrations, the deadline is 2050.

However, many organisations are already voluntarily setting themselves more ambitious targets. There are many reasons for this: pressure from investors, competitive advantages in tenders, access to subsidies or internal sustainability targets.

Net-zero frameworks at a glance – and how to find the right approach

In practice, there is no one-size-fits-all solution. Different instruments apply depending on the industry, size, level of ambition and reporting requirements. It is crucial to choose the right framework – and not blindly adopt standards that do not fit your own structure.

The following overview provides guidance on key frameworks and instruments:

Voluntary approaches:

• Net zero according to SBT: Science-based climate targets with a reduction pathway, internationally validatable.
• Transition plan: Comprehensive net zero strategy with action plan, for example based on the reporting framework of the Global Transition Plan Taskforce.

Legally relevant requirements:

• Transition plan in accordance with KVI counterproposal: Mandatory for larger public companies, banks and insurance companies within the framework of the Ordinance on Reporting on Climate Issues (counterproposal to the Corporate Responsibility Initiative, KVI).
• Net-zero roadmap in accordance with the Climate Change Act: Mandatory for companies or industry associations with high Scope 1 and 2 emissions in Switzerland that wish to apply for funding for innovative climate measures under the Climate Change Act. Focus on negative emissions and technology pathways.
• Decarbonisation roadmap in accordance with the CO₂ Act: Minimum requirement for all companies that enter into a reduction commitment with the FOEN to refund the CO₂ levy, including foreign locations.

Specific solutions for administrations:

• Energy and climate strategies in accordance with the FOEN guidelines
• Resource and environmental management systems

CO₂ management as a starting point – sound and effective

An effective net-zero reduction path does not begin with certification – it begins with a thorough assessment of the current situation. Implementing a CO₂ management system lays the foundation for all further steps.

In concrete terms, this means:

• CO₂ accounting: Systematically determine where emissions arise – both in your own operations and in the value chain.
• Climate action plan: Define reduction targets, prioritise measures and assign responsibilities.
• Strategic anchoring: Integrate climate and resource issues into processes, budgets and management decisions.
• Monitoring & communication: Measure progress and make it transparent – both internally and externally.

The Swiss Climate Label supports your credible communication with clearly defined reduction targets and external verification.

Our recommendations

Net zero won't happen overnight – but with a smart start and a clear strategy, it's possible. Based on our many years of consulting experience, we recommend the following steps:

Define ambitious but realistic goals

Define a net-zero strategy based on scientifically sound targets. Consider validation according to SBTi or the development of a comprehensive transition plan – especially if investor requirements, international standards or strategic relevance are a focus.

Reduce and avoid – and offset responsibly

Reduce your emissions within your operations and along the value chain through targeted measures from the Climate Action Plan. Develop a climate protection strategy for dealing with unavoidable residual emissions (planning and implementation of certificate purchases from CO2 storage and sink projects).

Anticipate regulations – don't wait

If your company falls under the Climate Protection Act (KlG), the counterproposal to the Responsible Business Initiative (KVI) or a CO₂ levy agreement, we recommend that you start immediately with the preparation of a CO₂ balance sheet and roadmap. The requirements are evolving faster than many expect.

Administrations: act locally, think globally

Municipalities and cantons can also use specific net-zero products – such as an energy and climate strategy based on the FOEN guidelines or the introduction of a resource and environmental management system. Develop a roadmap for municipal buildings, mobility and energy supply. Subsidies offer targeted support for investments in efficiency and renewable energies.

Our conclusion

A suitable net-zero reduction pathway is not only a duty, but also an opportunity: for resource efficiency, innovation promotion and reputation.

• Get started now – with the basics and a climate strategy
• Choose the right products – tailored to your target group and level of ambition
• Meet regulatory requirements early on – for the Climate and Energy Act, CO₂ Act and funding programmes

We are happy to support you every step of the way – from your CO₂ balance to a strategy-compliant net-zero roadmap.

Join our event – the Soirée Climatique

Experts share insights into successfully implemented Net Zero measures – with compact input sessions and open discussion.

Read all event details here

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