Swiss Journal of Business

At a time characterized by unprecedented environmental challenges, the concept of a circular economy (CE) epitomizes systemic change with real ecological impact. Due to increasing pressure to act, environmental sustainability has witnessed a surge...

Organizations face increasing pressures to address climate change, disruptive technologies, resource scarcity, and shifting stakeholder expectations. These factors require them to reassess their strategies, societal roles, and approaches to...

BASF pioneers circular economy initiatives in the chemical industry, aiming to replace fossil-based materials with bio-based and recycled alternatives. Encouraging a positive "can do" mentality through its Circular Economy Co-funding program, the...

Companies are currently facing the challenge of having to transform their linear approach to product design into a circular one in order to remain competitive. The reason for this is the increasing pressure in the supply of primary resources,...

Circularity has advanced to a key strategy for transforming our society: closing the loop is expected to enable economic profits independent of resource consumption and its associated environmental impacts (Blomsma & Brennan, 2017; Bocken et...

This article explores the role of cities in advancing the circular economy (CE), drawing on insights from experts in five mid-sized European cities. While cities contribute significantly to global pollution, they also have the resources and...

“Life is form, and form is the modality of life,” declared the art historian H. Focillon, celebrating the various forms in our universe. This conceptual article explores business process patterns that are perceived, analyzed, and visualized as...

Many learners acquire relevant sustainability knowledge, such as Corporate Social Responsibility (CSR) and Environmental Social Governance (ESG) practices, by using alternative credentials (AC), short courses, for lifelong up- and reskilling. This...

We study the connection between trading app usage and investment behavior. To this aim, we collect data from 503 participants, which are representative for German Neobroker users, Ex-Neobroker users and Neobroker usage planners. We investigate...

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001)....

This article provides insights into current trends and developments in executive compensation at German DAX companies. We discuss the implementation of sustainable ESG remuneration components, malus and clawback provisions, say-on-pay, and relative...

This article examines the growing importance of artificial intelligence (AI) in the field of corporate reporting and analysis. It highlights how AI methods can be used to interpret traditional textual and visual disclosures and points out the...

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,...