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Tag: corporate governance

  • Enhanced engagement

    Enhanced engagement Enhanced engagement refers to a proactive approach employed by stakeholders, such as investors or advocacy groups, to address instances where companies fall short of global norms or standards. This strategy is typically utilized when there is evidence of a company’s conduct not aligning with principles outlined in international frameworks like the UN Global…

  • Corporate Governance

    Corporate Governance Corporate governance encompasses the framework and practices governing how companies are managed and the purposes they serve. It delineates an organization’s power structure, accountability mechanisms, and decision-making processes. Essentially, it comprises a set of tools enabling management and the board to operate an organization efficiently and effectively. Key components of corporate governance include…

  • 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…

  • 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…