Swiss SMEs and ESG directives: why the assessment framework must be Swiss
International sustainability regulations are transforming the requirements imposed on businesses in Switzerland. Yet, the most widespread assessment tools were designed elsewhere, for other markets, with different priorities. Mimelis Lab offers a framework rooted in the Swiss economic and social reality.
A regulatory context that directly affects Swiss companies
The European Sustainability Reporting Directive (CSRD), the The Duty of Vigilance Directive (DDD), the Regulation on the deforestation (RDUE), the German law on chains supply: these regulations do not only apply to European companies. They indirectly affect the Swiss companies, through the requirements of their clients, clients and business partners.
In concrete terms, a Swiss SME that supplies a German client or French subject to the CSRD must now be able to documenting its sustainability practices, providing data on its energy consumption, its environmental risks, its supply chain. Without this capacity, it risks lose markets.
50 000
Swiss companies potentially affected indirectly by European ESG regulations, according to the Federal Council report of November 2025.
CSRD
and the German Supply Chain Act: the two regulations that most frequently affect Swiss SMEs, primarily through their clients' requirements.
+40 %
of Swiss SMEs have already implemented responsible business conduct rules, according to a 2023 study on the implementation of the OECD Guidelines.
Evaluation frameworks designed elsewhere, for other realities
Faced with ESG pressure, Swiss companies are turning to The certifications and assessment tools available. Most were developed by foreign organizations — American or European — and deployed globally. The portals Swiss officials reference them themselves, for lack of an alternative. equivalent local area.
The problem isn't that these tools exist. The problem is that they apply a single analytical framework to contexts radically different. A Geneva-based SME with 15 employees is evaluated according to the same criteria as a Silicon Valley startup Valley or an Indian subcontractor. The territorial roots, the contribution to the local economy, specific know-how, the Relationship with Swiss suppliers: these dimensions are all simply absent from the evaluation.
These generalist frameworks focus on specific themes global — carbon emissions, governance, community impact broad sense — without taking into account what makes the fabric strong Swiss economics: precision, transmission of know-how, the quality of local production, involvement in the regional development.
The result: Swiss companies that work in a way responsible for decades, but who struggle to demonstrate it in a framework designed for other markets. And SMEs that must investing disproportionate amounts in certifications that do not reflect the reality of their practices.
Ce que les cadres d'évaluation généralistes ne mesurent pas
Les certifications internationales couvrent des thématiques importantes — environnement, gouvernance, impact social. Mais elles laissent de côté des dimensions essentielles pour les entreprises et entités actives en Suisse, qu'il s'agisse de PME, de grandes entreprises ou de filiales de groupes internationaux.
National and local impact
International certifications do not measure a company's contribution to the Swiss economy: local jobs, domestic suppliers, participation in regional development, community support. A company can be certified abroad without its territorial roots being recognized.
Expertise and authenticity
Switzerland is recognized for the quality of its production, the technical mastery of its companies and the transfer of skills between generations. No generalist evaluation framework measures the intrinsic quality of products and services, innovation, traceability or company culture.
Proportionality for SMEs
Most international certifications were designed for large companies. SMEs face cumbersome processes, questionnaires unsuited to their structure and costs that represent a significant burden, without the result accurately reflecting their practices.
Swiss legal and economic framework
Swiss labor law, collective agreements, salary practices, the dual education system, legal sustainability obligations (CO 964j, ODiTr): these specificities directly influence company practices and must be taken into account in the evaluation.
Fragmentation of approaches
To account for all their practices, companies today must accumulate several sector-specific certifications, thematic labels and rating platforms. The Federal Council report notes that SMEs are required to enter their data on the platforms of various private providers, generating a considerable workload.
The Federal Council recognizes the need for support for SMEs in the area of ESG
On November 5, 2025, the Federal Council published a report in Response to postulate 23.4062 Dittli, concerning the effects of International ESG guidelines for Swiss SMEs. This report, based on a study by the University of Applied Sciences of Grisons The study, conducted with 354 companies, confirms several findings.
Swiss SMEs are mostly affected in a indirect through ESG regulations: they do not enter directly within the legal scope, but must to meet the growing demands of their customers subject to these regulations. The costs most frequently cited by SMEs concern data collection, sustainability report development and the performance of risk analyses.
The report notes that the Confederation's offer in terms of ESG does not adequately target SMEs and remains less effective coordinated only in Germany or France. He also notes that SMEs are struggling to navigate the multitude of tools available and that they want more of clarity, operational support and digital tools adapted to their size.
Among the measures announced by the Federal Council: the optimization of the Confederation's CSR portal, the implementation of provision of simplified information sheets and the study of a digital access to the EFRAG voluntary standard for SMEs.
Constats du rapport fédéral
- SMEs expect rising staff costs and higher external service provider costs related to ESG requirements.
- Commercial clients exert the greatest pressure regarding sustainability, with demands for audits, certifications and contractual clauses.
- Many SMEs do not yet grasp the risk of being excluded from value chains if they do not anticipate compliance.
- Online tools and financial instruments are the least known offerings among SMEs, even though they wish to make greater use of them.
- SMEs are calling for tools that help them understand which legal requirements apply to them and what their business partners can demand of them.
Source: Report of the Federal Council of November 5, 2025 following up on postulate 23.4062 Dittli – “Helping SMEs Swiss to apply ESG guidelines”. FHGR Study 2025, 354 companies surveyed.
An evaluation framework designed for companies operating in Switzerland
Mimelis Lab was developed to address a simple observation: Swiss companies need a framework that recognizes what they already do, measure what matters in their context and give them a a structured reading of their commitments, usable in the face of their clients, partners and investors.
Impact dimension
National and local impact
Impact dimension
Authenticity and know-how
Governance and ethics
Strategic alignment, decision-making transparency, integrity and corruption prevention. Criteria adjusted to the company's structure, whether a sole trader or a multi-entity group.
Environment and supply chain
Resource management, ecological footprint, supplier traceability, eco-design. This dimension covers the topics most demanded by the European regulations to which your clients are subject.
Employees
Well-being, safety, remuneration, training, inclusion. Criteria adapted to the Swiss legal framework, taking into account collective agreements and the dual education system.
A cross-disciplinary approach, not just another certification
Mimelis Lab does not replace sector-specific certifications or existing standards. It offers a comprehensive and coherent reading of all of a company's practices, by integrating and highlighting the steps already taken. Companies that hold ISO certifications, sector-specific labels or Other recognitions see these efforts reflected in their Mimelis Lab profile.
150 to 250 questions depending on the size and complexity of the organisation, automatically adapted to the sector and company structure.
Progressive pricing, adapted to the size and turnover of each organisation.
Usable as an internal learning tool before any publication of results.
Transparent public profile with scores per dimension, accessible to your partners and stakeholders.
Structure and showcase your commitments within a framework tailored to your company.
Whether your company is a micro-enterprise, a small or medium-sized enterprise, or a large corporation, Mimelis Lab offers a structured, proportionate and transparent framework to formalize your responsible practices and make them transparent with your stakeholders.
Joining the label also means participating in building a Swiss reference framework that recognizes the reality of what the Companies in Switzerland achieve daily in the area of durability, quality and responsibility.
