Materiality assessment and sustainability report
Since its founding in 1990, Alternative Bank Switzerland (ABS) has been dedicated to furthering the common good, humanity, and the natural world. ABS's business strategy is fully aligned with sustainability. The bank discloses its activities, measures, and performance in its sustainability report. In 2024, Brugger + Partner conducted a materiality assessment with ABS based on the double materiality principle. This involved interviewing stakeholders and conducting a workshop with ABS experts. Insights and feedback from stakeholders were incorporated into the strategy review. The materiality matrix, another outcome of the process, now serves as a new decision-making tool for the bank. The 2023 sustainability report, which was the first to be prepared in accordance with the GRI standards, also builds on this foundation. Brugger + Partner supported ABS as a sparring partner during the editorial process and ensured correct application of the GRI standards. In addition, Brugger + Partner held a presentation to the ABS Board of Directors in early 2025, providing in-depth information on the current regulatory requirements for sustainability reporting and possible developments.
Regulations and Reporting with Board of Directors
Regulatory requirements on sustainability are changing, both in Switzerland and in the European Union. As a medium-sized retail bank, Alternative Bank Switzerland (ABS) is not directly affected by most of the regulations. Nevertheless, the changes in the bank's environment are important if it is to maintain its position as a pioneer in sustainability and meet its high standards of transparency. Against this backdrop, Brugger + Partner gave a presentation to the ABS Board of Directors. We provided in-depth information on the current regulatory requirements for sustainability reporting, highlighted possible developments, and classified ABS's reporting.
Susbstitution
During a four-month absence of the sustainability coordinator at the sociocratically organised Alternative Bank Switzerland, Brugger + Partner provided a replacement. Our employee worked closely with relevant groups within the bank to drive the implementation of the sustainability strategy forward. She also acted as a sparring partner for questions related to sustainability reporting and core sustainability projects.
Updated 10. November 2025