Author: Daniel Scherrer
PolyPeptide – Annual Report 2024
LLB – Annual Report 2024
Omnibus Causes Uproar. ESG Makes the Decision.
The so-called Omnibus proposals by the European Commission—to delay and reduce sustainability reporting obligations (CSRD)—have caused considerable commotion and have been widely criticized. Yes, the Omnibus causes uncertainty. Yes, this process could have been handled differently. Yes, the waiting is annoying. What bothers me less is the political vagueness of the proposals, and more that … Continued
naturenergie – Annual Report 2024
Orell Füssli – Annual Report 2024
Datwyler – Annual Report 2024
Autoneum – Annual Report 2024
Kadant – Corporate Sustainability Report 2024
Siegfried – Annual Report 2024
Comet – Annual Report 2024
EPIC SUISSE – Annual Report 2024
Geberit – Annual Report 2024
EU-Omnibus – What Should Companies Do Now?
On February 26, 2025, the European Commission introduced the “Omnibus” package, proposing simplifications to regulations associated with the CSRD, CSDDD, and EU Taxonomy. The Omnibus Package contained several proposals, which are referred to as #80 and #81 in the jargon of the Brussels legislators, in accordance with their regulation numbering. #80, also known as “stop … Continued
Bossard – Annual Report 2024
Intershop – Annual Report 2024
EU’s Omnibus Package: CSRD, CSDDD & CBAM Simplifications Explained
The European Commission has adopted “Omnibus” packages of proposals designed to simplify EU rules and boost competitiveness. These packages aim to reduce administrative burdens by at least 25%, with a target of 35% for SMEs. The proposals cover sustainable finance reporting, sustainability due diligence, EU Taxonomy, the Carbon Border Adjustment Mechanism, and European investment programmes. … Continued
Swiss Prime Site – Annual Report 2024
Ospelt – Sustainability Report 2023
You can find the Sustainability Report 2023 here.
ESRS – signal or noise for financial market players?
In financial markets, a distinction is often made between signal and noise when it comes to company information. How will financial market players perceive ESRS reports? As useful signals? Or as superfluous noise? The reality of ESG use Although countless academic studies on ESG have been published in recent years, the question of how exactly … Continued
Coupa – ESG-Report
Tips to Maximize Your 2024 CDP Response
As many of us and you are elbows deep in CDP submissions currently, it is now abundantly clear that CDP has revamped its disclosure platform and reporting process for corporations and organizations. While CDP’s efforts are well-intentioned, the new platform and format present some challenges that require different strategies in order to maximize your scores. … Continued
Climate Reporting in line with TCFD – Purpose and practical approach
Reporting on climate-related risks and opportunities is increasingly required by regulators, clients and investors. The recommendations by the Task Force on Climate-Related Disclosures (TCFD) are a key instrument in addressing this need. What is TCFD reporting, how should companies go about it, and what qualitative and quantitative content can be expected? Where does it come … Continued
LLB – Sustainability Report 2023
First year of non-financial reporting in accordance with the Swiss Code of Obligations – and now?
The nervousness of companies was clearly noticeable in the run-up to the new CO regulations. Many companies found it difficult to report on the risks of their business activities in accordance with the legal requirements, instead of just highlighting positive, image-enhancing measures and successes around sustainability. Following the publication of reports on the past financial … Continued
Burkhalter – Non-financial Report 2023
PolyPeptide – Annual Report 2023
