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Sustainability guide

Project description

At its meeting on June 21, 2023, the Commission of Experts approved the preparation of a document in the field of sustainability. This document, prepared under the direction of Prof. Dr. Reto Eberle, is intended to serve as a practice-oriented orientation aid. It aims to support SMEs – including those applying Swiss GAAP FER – in integrating sustainability management and its reporting. The document combines a discussion paper with a practice-oriented guide.

Current status

The discussion paper sheds light on the current state of sustainability reporting, taking into account different international approaches. In addition, the practice-oriented guide focuses specifically on the needs and requirements of SMEs. By going through the guide step by step, organisations will not only be able to embed sustainability in their organisation, but they will also get a clear structure and possible content for transparent sustainability reporting.

Reasons for the creation

The motivation behind this guide lies in the recognition that SMEs experience specific challenges when trying to embed sustainability into their culture and business model. At the same time, there has been a noticeable increase in interest in transparent sustainability reporting. The aim of this guide is to demonstrate a clear and practical approach to sustainability management and reporting.

Composition of the working group

The working group takes into account various stakeholder groups and is broadly composed. It consists the following persons:

  • Prof. Dr. Reto Eberle (Chair), President of the Board of Trustees of FER, University of Zurich
  • Daniel Bösiger, Member of the FER Committee of Experts, Georg Fischer AG
  • Sven Bucher, Member of the FER Committee of Experts, ZKB, Pfandbriefzentrale der schweizerischen Kantonalbanken AG
  • Andreas Buchs, ZHAW
  • Dr. Mark Veser, Head of Cross-Sectional Commission “Sustainability, Governance & Leadership” of EXPERTsuisse, EY
  • Alexandra Allgaier, Specialist Assistant FER, University of St. Gallen

Please address any questions to Prof. Dr. Reto Eberle, President of the Foundation Board/Project Manager “Guide to Sustainability”, Tigerbergstrasse 9, CH-9000 St. Gallen, e-mail: fachsekretaer@fer.ch.

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