During the past decades, corporate governance issues were front and centre. They have crystallised into many norms and practices, both internationally and in Switzerland. Say on pay is a chief example. Over the past five years, climate change has emerged as the next top priority in the environmental, social and governance (ESG) debate. There has been a convergence of initiatives, recently rolled out or that will come to fruition in the next few years
In the article, we discuss why boards need to be well informed to assess the practical impact of investors' environmental focus and integrate climate change considerations into their strategic planning.
Lorenzo Olgiati, Christoph Vonlanthen
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