Deloitte: 81% of Swiss Executives Report Higher Sustainability Investment Returns

Sustainability investment is accelerating among large Swiss companies, with 81% of executives reporting higher returns from sustainability initiatives than from other business investments, according to Deloitte's C-suite Sustainability Report 2026. Published on 4 November 2026, the survey found that 28% of Swiss respondents had increased sustainability spending by at least 20%, more than triple the 8% recorded in the previous year's survey. The findings indicate growing corporate confidence in sustainability investments despite regulatory uncertainty and rising physical climate risks.

 

The report found that 31% of respondents considered returns from sustainability initiatives significantly higher than those from other business investments, while 82% believed these initiatives provided a competitive advantage. Beyond financial performance, 78% identified improvements in risk management and resilience, and 77% reported benefits for brand reputation. Abetare Zymeri, Head of Sustainability Assurance at Deloitte Switzerland, emphasized that investment decisions require reliable, traceable data to evaluate financial returns, environmental impacts, and business risks.

 

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Regulatory uncertainty remains a significant obstacle. The share of Swiss executives identifying unclear or changing sustainability requirements as one of their two biggest implementation challenges rose from 12% in the previous survey to 26% in 2026. Deloitte's separate CFO Survey also found that sustainability, environmental, and packaging regulations were the most burdensome in terms of compliance costs and administration, exceeding concerns about tariffs, sanctions, and taxes.

 

Physical climate risks are also influencing business priorities. Around 24% of Swiss executives identified damage to facilities and infrastructure from extreme weather, including operational downtime, as their greatest physical risk over the next three to five years, compared with 16% globally. Power outages and limited energy availability were identified by 18%, while 15% highlighted supply chain disruptions caused by extreme weather. These findings suggest that resilience planning is becoming increasingly important alongside sustainability investment decisions.

 

Liza Engel, Chief Sustainability Officer at Deloitte Switzerland, said, "Companies cannot wait for full regulatory clarity." She urged businesses to continue investing in initiatives that demonstrate both commercial and environmental benefits. The findings are based on a survey of 2,156 executives across 29 countries, including 74 executives from Swiss companies with annual revenues of at least US$500 million. The reported returns reflect executives' assessments, not independently verified financial performance.

 

Source: Deloitte