Category: Glossary

  • UN Global Compact

    UN Global Compact The UN Global Compact is the world’s largest corporate sustainability initiative, launched by the United Nations to encourage businesses worldwide to adopt sustainable and socially responsible policies. It is a framework for companies to align their operations with ten universally accepted principles in the areas of human rights, labor, environment, and anti-corruption. …

  • Task Force on Climate-related Financial Disclosures (TCFD)

    The TCFD’s recommendations are designed to enhance transparency, enabling investors, regulators, and stakeholders to make informed decisions about climate-related risks and opportunities, ultimately supporting a more sustainable financial system.

  • Sustainable Development Goals

    UN’s Sustainable Development Goals The Sustainable Development Goals (SDGs) are a set of 17 global objectives established by the United Nations in 2015 to address urgent social, environmental, and economic challenges. These goals aim to address the world’s most pressing issues and create a more sustainable and equitable future. They provide a framework for governments,…

  • Swiss Code of Obligations

    Swiss Code of Obligations The Swiss Code of Obligations is a key component of Switzerland’s legal framework that governs contracts, business transactions, and corporate law. Enacted in 1911 and regularly updated, it outlines the rules and regulations for commercial activities, including the formation of contracts, liability, corporate governance, and financial reporting. For companies, the Swiss…

  • Sustainability Report

    Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

  • Sustainability Accounting Standards Board (SASB)

    Sustainability Accounting Standards Board (SASB) The Sustainability Accounting Standards Board (SASB) is an organization that develops industry-specific standards to help companies disclose material sustainability information to investors. Founded in 2011, SASB provides clear guidelines for reporting on ESG factors that could affect a company’s financial performance. By focusing on sector-specific materiality, SASB standards allow businesses…

  • Supply Chain Transparency

    Supply Chain Transparency Supply chain transparency refers to the practice of openly sharing detailed information about the entire supply chain, including the sourcing of raw materials, production processes, and distribution methods. It involves providing visibility into each stage of the supply chain, from suppliers to manufacturers, and even down to labor practices and environmental impacts.…

  • 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.