What could the corporate reporting of the future look like? The ‘Future Lab’ considers three different scenarios to be possible.

The CFO Sustainability Compass is a practical guide to support CFOs and management in dealing with strategic and regulatory sustainablitiy requirements affecting their companies.

Sustainability is at a crossroads. Political pressure, regulatory fatigue, and economic pragmatism are challenging the traditional ESG framework. With rising geopolitical tensions, protectionist policies, and short-term financial incentives dominating decision-making, sustainability is increasingly seen as a bureaucratic burden rather than a strategic advantage. But is this the end of sustainability as we know it, or the dawn of a more dynamic, opportunity-driven approach?

With the transition from voluntary to mandatory, substantiated, and auditable disclosure of sustainability information, companies need to advance their sustainability reporting processes in the areas of data management, technology architecture, and governance.

Die erhöhten Berichtspflichten bei der Nachhaltigkeitsberichtserstattung durch die EU-Richtlinie CSRD (Corporate Sustainability Reporting Directive) führen zu erheblichen Mehrarbeiten in Unternehmen. Aber schafft die angekündigte Flut an ESG-Daten für die Analyse und Bewertung börsennotierter Unternehmen einen Mehrwert und wie groß könnte dieser sein? Eine erste Einschätzung aus Sicht eines Finanzanalysten.

The recommendations of the Task Force on Climate-related Financial Disclosures ask you to consider the resilience of your business strategy to climate change - how do you do that?

Green claims are of utmost importance for the green transition of the economy. They visibly demonstrate companies’ engagement for the long-term wellbeing of all people and planet. Evidently, green claims must be accurate and substantiated.

Die 25. Ausgabe der Fachzeitschrift “The Reporting Times” erschien am 18. September 2024 und steht unter dem Motto “THANK YOU - DANKE”.

In view of the expected significantly stricter rules with regard to CSRD, we have set up the “CSRD Working Group” for CCR members. It offers a platform for the moderated peer-to-peer exchange of experiences on CSRD topics and their implementation.  

Unternehmerische Nachhaltigkeit ist mehr als eine Pflicht. Äussere Vorgaben wie neue Gesetze bieten die Chance, Unternehmen von innen heraus zu transformieren, Innovationen zu fördern und wettbewerbsfähig zu bleiben. Das Forum ö 2024 zeigt, wie dieser Wandel gelingt.

The materiality analysis is of central importance for the preparation of a sustainability report. At the same time, it also forms the basis for dealing with important sustainability issues within the company. Prompt implementation of the double materiality in line with the European requirements is therefore essential for transformation and reporting.