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The materiality of financial versus non-financial issues is viewed differently in most companies. Moreover, responsibility for determining the list of material issues from these different perspectives falls to different units within an organization. The net result is a missed opportunity to harmonize the management of these issues, and ultimately optimize how the company creates value. … Continued

1. Don’t leave questions unanswered Every required question in the questionnaire is scored for Disclosure, which means that unanswered questions will receive a score of zero out of the maximum number of points available for that question or set of questions. Furthermore, if you aren’t awarded Disclosure points for a question, you won’t be eligible … Continued

The 17 Sustainable Development Goals (SDGs) were adopted in 2015 by the 193 member states of the United Nations and form the core for its 2030 agenda. The SDGs call upon states, businesses, science, as well as civil society to contribute to sustainable development. To learn how relevant the SDGs are for Swiss companies, we … Continued

The EU Directive on non-financial reporting must be transposed into German law by the end of 2016. Intended to give investors, business clients and consumers more transparency and a better basis for decision making, the Directive defines the topics that must be taken into account in reporting, while allowing for flexibility in the details. While … Continued