Tag: sustainability
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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…
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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…
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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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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.
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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…
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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:
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Carbon Disclosure Project (CDP)
a global nonprofit organization that helps companies, cities, states, and regions disclose their environmental impacts. The CDP provides a standardized platform for organizations to report data on their GHG emissions, climate-related risks, water usage, and deforestation practices. By offering this framework, CDP encourages transparency and accountability in how organizations manage their environmental impacts. The data…
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CEO Interviews – Michel Teweles
Michel Teweles, CEO, rvow Ocean born, Swiss innovation Before my heart beat for watchmaking, it sailed to the rhythm of the oceans. I began my professional career as a tactical skipper, challenging the waves in inshore sailing races, particularly in the world of match racing and the America’s Cup. At that time, my partners were…
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eBook no. 1
Navigating CSRD: How to Become a Captain of CSRD/ESG reporting? – Welcome to “Navigating CSRD/ESG Reporting”, the flagship podcast from Sustain Ability Media, designed to guide its listeners through the sometimes turbulent waters of Corporate Sustainability Reporting Directive (CSRD). If you’re at the helm of your company and find these concepts as daunting as navigating…