The aim of the study was to establish the environmental goals published by Swiss companies or or environmental action areas are addressed and how the objectives have been formulated. Obstacles as well as potentially beneficial factors were also to be identified. For this purpose, the research team targeted the 500 largest Swiss companies. Those who have a public report and publish at least one environmental goal were examined in detail. The basic sample consisted of 88 companies. In addition, a comparative sample of eight small and medium-sized enterprises (SMEs) with reporting on sustainability targets and a reputation for being pioneers, as well as eight multinational companies (MNEs) regarded as "best practice" in terms of environmental impact, were analyzed. Since the analysis of reports is unable to provide information on the motivation or the background behind setting goals, individual and group interviews were conducted. Subjects included managers or CEOs as well as those in charge of sustainability or environmental responsibility in some selected companies.