Sustainability accounting is all about measuring and reporting an organization’s impact on the environment and society alongside its financial performance. It goes beyond the traditional bottom line and helps companies account for things like carbon emissions, water usage, labor practices, and community engagement. Sometimes it is called ESG Accounting (Environmental,…
Tag: CSRD
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Legal Background for Climate Reporting in Switzerland
On January 1, 2024, the Climate Reporting Ordinance came into force. The Climate Reporting Ordinance is based on the indirect counterproposal to the Responsible Business Initiative (RBI) and provides large Swiss publicly traded companies, banks, and insurance companies with guidance and clarity on the information they must include in their…