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Tag: Governance

  • 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…

  • 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.

  • 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.

  • 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: