ESG (Environmental, Social, and Governance) refers to a set of criteria that investors and companies use to evaluate the sustainability and societal impact of an investment or business. These factors have become increasingly important in recent years, as investors and companies recognize the potential financial and reputational risks associated with ignoring ESG considerations. As a result, many countries have introduced laws and regulations that require companies to disclose their ESG practices and performance.
Martin Eckert, Stephan F. Greber, and Lars A. Fischer had the opportunity to outline the legal ESG-Framework in Switzerland in the Global Legal Post 2023. Thereby, they have answered key questions that are relevant to companies doing business in Switzerland, foreign investors as well as Swiss-based companies alike.
You may download the entire book for free: ESG 23 Whole Book
