Reporting Insights 02/2024
Center for Corporate Reporting (CCR)
The member-based center of stakeholder excellence and value creation.
Recently, the first non-financial reports consistent with Art. 964a-c CO have been published – and more are to come. For our members, we will be examining how companies have implemented their interpretation of the legal text. And now, companies need to get ready for the next RBI (Responsible Business Initiative) challenge – the publication of a climate report, which is due for the financial year 2024. We will be keeping a close eye on this in the upcoming CCR Roundtables and Member Webinar.
In addition, there will be a wave of EU regulations that will also be relevant for Swiss companies. In this newsletter Prof. Dr. Prof. Dr. Tatjana Oberd?rster offers an overview of the latest developments and the likely impact of relevant EU regulations.
Our latest publications also offer guidance: ?Reporting Trends 2024? (update with focus on ESG topics) as well as the Future Lab interim report, both accessible to members in the protected area of the CCR website.
We look forward to continuing our support in further progressing your reporting and wish you a good read!
Your CCR team
Reporting as a steering instrument - how did it get this "far"?
The goal of creating a climate-neutral European economic area has mobilised financial reporting in recent years with a vehemence that was unthinkable just a few years ago. Twenty years have passed between the approach of providing information on supposedly non-financial performance indicators on a largely voluntary basis and the binding, extensive and challenging reporting obligations in the context of CSRD.
In her article, Prof. Dr. Prof. Dr. Tatjana Oberd?rster describes how this could have come about in the first place and how the "simpler" reporting obligations developed into a de facto sustainability-oriented control mechanism.
?? Read the article (German only)
These topics should be at the top of your agenda!
Regulatory density is intensifying, deadlines remain tight and peer pressure is growing. Digitalization and AI are transforming internal processes and current reporting structures are under scrutiny. Are you aware of how the current key issues affecting your company are evolving?
The following two recently published reports for members offer inspiration and provide assistance in navigating the reporting landscape:??
Build relationships: Your networking opportunities in the upcoming months
Connect with the CCR community at the following events and discuss the latest trends, challenges and problem-solving approaches with peers and experts – for example, with our new members Axpo, Heidelberg Materials, HOCHDORF, PIERER Mobility, Phoenix Mecano, PostFinance and Swisscontact, or with our new CCR expert Daniel B?siger.
Mark the following dates in your agenda today:
News from the CCR Community
Over the last few weeks we have been able to tackle numerous interesting projects with our members. This included developing solutions for the following issues and questions:
What questions are on your mind at the moment? Get in touch with us through the CCR Helpdesk!
Enabling Stakeholder Excellence and Value Creation
Strategically anchored reporting strengthens the trust of stakeholders in the company as well as its value creation and contributes to its long-term success. Working in sync with our international network of experts, we empower our members to enhance the quality of their reporting. We offer high-profile events, practice-relevant publications, and tailored consulting. Corporate members benefit from ongoing knowledge transfer through trend classification, analyses, coaching, workshops, and peer-to-peer learning - pragmatic, action-oriented and specific at all times.
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