LLB – Annual Report 2024
PolyPeptide – Annual Report 2024
Charting the Course: The Path to Climate Action
arlier this year, the World Economic Forum released the 16th edition of its annual Global Risks Report. In it, authors point to climate change as a continued catastrophic risk, worsened by weakened global cooperation. Among the report’s most major findings is that “climate action failure” is the most impactful and second most likely long-term risk […]
ESRS and TCFD – bureaucratic hurdles or useful management tools?
In today’s business world, stakeholders expect managers to be able to comment on key business areas such as strategy and risk management. In the area of ESG (Environmental, Social, Governance), there is still often a lack of clarity from management. It is crucial that companies take ESG issues seriously and integrate them into their business […]
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 […]
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 […]
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 […]
