Best Practices for Environmental Sustainability Disclosure

The counterproposal of the Swiss Coalition for Corporate Justice requires Swiss companies to report on sustainability matters. Companies that have not yet addressed this issue need to determine how they will structure their report in the future. This thesis provides a proposal for a swiss financial services provider.

Canzani, Tim, 2021

Art der Arbeit Bachelor Thesis
Auftraggebende Financial Services Provider
Betreuende Dozierende Küng, Roger
Keywords A Recommendation for the New Sustainability Report of a Swiss Financial Services Provider
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With the growing ecological awareness, the requirements, and expectations for reporting on ecological topics are also increasing. The counterproposal of the Swiss Coalition for Corporate Justice places new requirements on large Swiss companies, which they must fulfill. This was a further factor in the Swiss financial services provider's decision to focus on reporting on sustainable issues. In the context of this thesis, the Swiss financial services provider is to be assisted in this issue and a proposal shall be made on how to design the report on environmental sustainability.
Research question: What content, data collection methods, and legal aspects should the Swiss financial services provider consider, to make its environmental sustainability report most effective, and what can they learn from the reports of other companies in the financial industry? To answer this, the environmental sustainability reports of the competition were analyzed using a qualitative content analysis and then evaluated using empirically developed analysis criteria. Furthermore, interviews were made with other companies to gain information on data collection methods and the legal basis was analyzed.
On this basis, a proposal was made to the Swiss financial services provider as to how they should prepare their environmental sustainability report, taking into account the legal requirements. One of the key findings is that the Swiss financial services provider should address the following aspects in its environmental sustainability report: Introduction, Direct Environmental Impact (Scope 1), Indirect Environmental Impact (Scope 2&3), Climate Neutrality and CO2 Offsetting, Ecological Progress, Ecological Objectives, Agreements and Ratings, Sustainable Investments as well as a GRI Overview. Furthermore, the Swiss financial services provider is recommended to prepare its report according to an established reporting standard, ideally the Global Reporting Initiative GRI standard due to its widespread application. Preparing the report according to GRI increases the quality of the report, facilitates comparisons with other reports, and ensures that the new legal requirements are met.
Studiengang: Business Administration International Management (Bachelor)
Vertraulichkeit: vertraulich
Art der Arbeit
Bachelor Thesis
Auftraggebende
Financial Services Provider, Zug
Autorinnen und Autoren
Canzani, Tim
Betreuende Dozierende
Küng, Roger
Publikationsjahr
2021
Sprache der Arbeit
Englisch
Vertraulichkeit
vertraulich
Studiengang
Business Administration International Management (Bachelor)
Standort Studiengang
Brugg-Windisch
Keywords
A Recommendation for the New Sustainability Report of a Swiss Financial Services Provider