Author: Sustain-Ability Media

  • Small and medium-sized enterprises (SMEs)

    Small and medium-sized enterprises (SMEs) – Europe Small and Medium-sized Enterprises (SMEs) refer to businesses whose size falls below certain thresholds in terms of employees, revenue, or assets, which vary by country or industry. SMEs are typically defined by: SMEs play a crucial role in economies by driving innovation, creating jobs, and contributing to economic…

  • SIX Swiss Exchange

    SIX Swiss Exchange Switzerland’s principal stock exchange, based in Zurich, where shares, bonds, and other securities are traded. It plays a key role in the Swiss financial market by providing a platform for companies to raise capital and for investors to buy and sell securities. The exchange is known for its stringent regulatory standards and…

  • SEC’s Proposed Climate Disclosure Rules

    SEC’s Proposed Climate Disclosure Rules are regulations would require publicly traded companies to disclose climate-related risks and their potential impact on financial performance.

  • Ordinance on Due Diligence and Transparency Regarding Minerals and Metals from Conflict Areas and Child Labor

    This is a Swiss regulation that requires companies to conduct due diligence to ensure that their supply chains are free from human rights abuses.

  • Investor Expectations

    Investors are looking for companies that can deliver consistent returns while managing risks effectively, adhering to strong corporate governance, and being transparent in their operations.

  • Impact Materiality

    Impact materiality is the aspect of double materiality that focuses on the impact that a company’s activities have on society and the environment. environment, society, and governance.

  • Global Reporting Initiative (GRI)

    Global Reporting Initiative (GRI)

    Global Reporting Initiative (GRI) The Global Reporting Initiative (GRI) is an international, independent organization that provides a standardized framework for companies and organizations to report on their environmental, social, and governance (ESG) impacts. The GRI Standards help organizations disclose information on issues such as resource use, emissions, labor practices, human rights, and corporate governance. By…

  • Financial Materiality

    Financial Materiality

    Financial Materiality Financial materiality is the aspect of Double Materiality that refers to the impact that ESG issues can have on a company’s financial performance. For example, how climate change, workforce management, or a company’s governance practices can influence its revenues, costs, asset value, and reputation. This is the traditional perspective of materiality in which…

  • ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance) ESG stands for environmental, social and governance. These are called pillars in ESG frameworks and are used to evaluate the sustainability and ethical impact of an investment in a company. They are the main topic areas that companies are expected to report in. Here’s a summarized breakdown of each:

  • Double Materiality

    Double Materiality

    Double Materiality Materiality holds significant importance within sustainability reporting, signifying the prioritization of certain issues by an organization and its stakeholders over others. Previously, materiality assessments focused solely on the company’s impact on external factors such as the environment. However, the evolving recognition of the interconnectedness between a company’s actions and broader societal challenges has…