A harmonization process on sustainability reporting seems to be developing under international standards. In the EU and Switzerland,
new provisions will come into force shortly. The following article shows the most important
developments and connections.
The authors include Andreas Buchs and Gabriela Nagel-Jungo from the ZHAW and Katharina Reblitz from engageability (image: from left to right).
Published in Expert Focus | August 2022
Publisher: Expert Suisse
Download as PDF: here (in German)