Swiss Journal of Business

Certain didactic approaches to education and training in the field of accounting have become firmly established in everyday education at university level. This can lead to learning environments not being critically reflected upon and adaptation to...

With growing public and policy-makers’ attention to environmental, social, and governance (ESG) disclosures, a natural question is how management compensation systems should include ESG metrics. This paper selectively reviews and discusses...

We consider the contracting problem between a firm and a manager. The manager provides productive efforts to increase the firm’s financial performance and to reduce its carbon emissions. The outcome of these efforts depends on the manager’s...

While business indicators have been enriching financial reporting for quite a while, these indicators increasingly focus on sustainability issues. In spite of the fact that various international standards having been developed therefore, and are...

The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and datapoints,...