Tag: sustainability reporting
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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.…
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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…
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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 led to…
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Article 6, 8 and 9 Funds
Article 6, 8 and 9 funds are the three classifications that are applied to all investment products sold within the EU under the EU’s Sustainable Finance Disclosure Regulation (SFDR), in effect since 2022.