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Tag: transparency

  • Environmental footprint reporting

    Environmental footprint reporting Environmental footprint reporting refers to the process of assessing and disclosing the environmental impact of an organization’s activities, products, or services. This reporting provides insight into various aspects of environmental performance, such as greenhouse gas emissions, water usage, energy consumption, or waste generation. Reporting can be done voluntarily by organizations or individuals…

  • Corporate Sustainability Reporting

    Corporate Sustainability Reporting Corporate Sustainability Reporting is a form of non-financial reporting that enables companies to communicate their progress towards sustainability goals across ESG parameters. It involves disclosing both positive and negative impacts of their actions, as well as risks and opportunities related to sustainability. The primary objective is to drive concrete actions and set…

  • Corporate Responsibility

    Corporate Responsibility Corporate Responsibility, also known as Corporate Social Responsibility (CSR), refers to a corporation’s ethical obligations to its stakeholders and society at large. It encompasses the idea that businesses should not only aim for financial success but also consider their impact on the environment, communities, employees, customers, and other stakeholders. CSR is generally understood…

  • 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…

  • Corporate Controversies

    Corporate Controversies Corporate controversies refer to instances where a company becomes embroiled in public disputes, criticisms, or scandals related to its actions, decisions, or practices. These controversies often arise from perceived unethical, illegal, or socially irresponsible behavior by the company, its executives, or its employees. They can encompass a wide range of issues, including environmental…

  • Climate Transition Benchmarks

    Climate Transition Benchmarks A climate benchmark is defined as an investment benchmark that incorporates specific objectives related to greenhouse gas (GHG) emission reductions and the transition to a low-carbon economy — based on the scientific evidence of the IPCC — through the selection and weighting of underlying constituents. These benchmarks are intended to serve as…

  • 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.

  • 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…