An article by SWIPRA in Expert Fokus on the future of non-financial reporting:

Following the adoption of the counter-proposal to the Responsible Businesses Initiative (RBI), non-financial reporting will become mandatory in Switzerland. This means new challenges for boards of directors and for audit activities. Although assurance is an important pillar of the governance framework, there is a lack of clarity about what can be expected from an audit and what the roles of the external auditor and the Three Lines of Defense are. Read more... (in German)