Increasing regulatory requirements are presenting property funds with new challenges in ESG reporting. Two years after the first analysis, a new white paper from pom+ examines how transparently Swiss and German funds report on their sustainability activities and what developments are emerging.
Sustainability remains one of the most important topics in the property sector. Since the first ESG transparency analysis by pom+ in 2022, reporting obligations and standards have evolved. With regulations such as the EU Taxonomy and the Disclosure Regulation, professional property investors must now collect and publish detailed ESG data. This is crucial to boost investor confidence and prevent greenwashing. The new analysis extends the focus to international funds for the first time and offers a comparative perspective between the Swiss and German markets.
The results show clear progress in ESG reporting on the one hand, but also significant differences between countries on the other. While more and more Swiss funds are producing separate sustainability reports, the level of reporting on qualitative and quantitative ESG data continues to vary. Sustainability labels and reporting standards are playing an increasingly important role as they create transparency and promote the integration of ESG into portfolios. The social aspect (‘S’ in ESG) in particular is becoming more prominent, whereas previously the focus was primarily on energy consumption and CO₂ emissions.
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