The Lucerne University of Applied Sciences and Arts (IFZ) together with the FH Upper Austria and the Kiel University of Applied Scienceshow companies are currently dealing with ESG reporting.
The ESG Reporting Study 2026 sheds light on the status quo, challenges and trends – and includes the entire DACH region for the first time.

An online survey is currently being conducted as part of the study, in which specialists and managers from companies of all sectors and sizes can take part. It takes around 15 minutes to complete. Participation is anonymous and the evaluation is exclusively aggregated – conclusions about individual persons or companies are excluded.

Why take part?

• Insight into current developments and trends in ESG reporting

• Study results on request after completion of the evaluation

• Contribution to the further development of practice and standards in the ESG environment

To the survey

• Germany: hslu.ch/esg-study-en

• Austria: hslu.ch/esg-study-at

• Switzerland: hslu.ch/esg-study

The survey is expected to be open until the end of January.