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.