The Ethos Foundation is launching a new training module dedicated to the Swiss Pension Fund Association (ASIP) ESG reporting standard. It explains indicators and calculation methods, provides examples of best practices and concrete cases, and aims to support those who write and receive these sustainability reports, by facilitating their preparation and their understanding.
Climate alignment, votes at general meetings, transparency rates, number of commitments, carbon intensity, carbon footprint, exposure to fossil fuels: while sustainability reporting is essential for analysing and evaluating the extra-financial performance of investments, it can sometimes feel like a maze.
Yet transparent and high quality data are key to the transition to a sustainable economy, whether for companies, investors or beneficiaries. To help Swiss pension funds prepare their sustainability reports and understand the information requested from a strategic perspective, Ethos is launching a new training module on Thursday.
This module, which is part of the Ethos Foundation's sustainable finance training programme, is based on the latest version of the ASIP standards. ‘It has been designed for the teams responsible for preparing these reports as well as the users of these reports,’ emphasises Vincent Kaufmann, CEO of Ethos. It clarifies key concepts and illustrates in detail the different calculation steps for each indicator according to the methodology recommended by ASIP, such as REIDA for real estate or PCAF for sovereign bonds. "
This advanced module, available in French and German, contains numerous examples of best practices from Swiss pension funds. Infographics have been added to structure and facilitate learnings. It is an excellent resource for management teams and pension trustees, enabling them to quickly grasp the relevance of each indicator, its limitations and its implications for investment strategy and risk management.
‘Those who complete this module should be able to understand and apply the ASIP recommendations, but also improve the ESG reporting process. They should also be able to use the information contained in the sustainability report to strengthen their responsible investment strategy and communicate their approach more effectively to their beneficiaries,’ emphasises Cécile Biccari, training manager at the Ethos Foundation.
A library of advanced modules currently under development
The Ethos Foundation launched its basic course on the fundamentals of sustainable finance in July 2025. Consisting of five modules of 2 to 3 hours each, available online and in three languages (French, German, English), this course allows anyone who wishes to do so to deepen their knowledge of responsible investment.
The training courses offered by Ethos are designed to be practical, accessible and rooted in the realities of the financial sector. They have been designed primarily for administrators and members of the boards of trustees of pension institutions, with the aim of strengthening their skills and better equipping them to understand the financial and non-financial risks that may affect pensions management.
To support continuing education, Ethos aims to develop more advanced courses over time and expand its library of online modules. The module on ASIP reporting is the first to be launched by Ethos.
Standardising and improving reporting
Published in 2022 by ASIP, the ESG reporting standard for pension funds is a set of non-binding recommendations aimed at increasing transparency on how they implement ESG criteria in their investment process. It aims to standardise the transparency of ESG criteria for pension funds and includes qualitative and quantitative recommendations on reporting.
Although an initial version came into force in early 2023, ASIP adapted its standards based on feedback from pension funds in order to simplify them and place greater emphasis on climate risk management. The revised version has been in force since January 2025.
