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Swiss Climate Scores

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transparency in non-financial matters

Is the legal nature of the AGM vote a false debate ?

This year, the general meetings of public-interest companies meeting the criteria of Art. 964a para. 1 of the Swiss Code of Obligations will be asked to approve their reports on non-financial matters in accordance with Art. 964c para. 1 of the Swiss Code of Obligations. In this context, a controversy has arisen over the legal nature of the vote: on the one hand, Novartis and Roche have already organised a consultative vote, while on the other, the Ethos Foundation is[...]

Sustainable finance

First update of the Swiss Climate Scores

On December 8, 2023, the Federal Council published a Swiss Climate Scores Update, a (slight) update of the Swiss Climate Scores introduced in June 2022. Without making any major changes, the review of this rating system introduces two new features: a new (optional) indicator focusing on the portfolio's investment objectives, to determine the extent to which the portfolio is aligned with the Paris Agreement objective (i.e., to keep the global average temperature increase below 2 C° above pre-industrial levels, and[...]

Advertising and greenwashing

The Swiss Fair Trading Commission publishes its guidelines

On December 19, 2023, the Swiss Commission for Fair Trading (Commission) published a new guideline dated November 22, 2023 on the subject of environmental and/or climate-related advertising. Role of the Commission As a reminder, the Commission is an independent institution whose aim is to ensure the self-regulation of advertising communications. Anyone is entitled to lodge a complaint with the Commission concerning commercial communications which they consider to be unfair within the meaning of the Federal Act against Unfair Competition (UWG).[...]

Federal Council report on sustainability

A 15 point action plan

On December 16, 2022, the Federal Council published a Sustainability Report (Rapport) for the years 2022-2025, which takes stock of current measures and makes various recommendations to consolidate Switzerland's position in sustainable finance. Switzerland's strategy comprises fifteen new and existing measures in four areas: Business data on sustainable development: The collection of and access to quality information is a prerequisite for investors to be able to compare financial products and make informed investment decisions. The aim is to improve the[...]

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