Swiss Companies Are Under-Reporting the Climate Transition Risk That Hits Their Balance Sheets
ESMA's October 2025 fact-finding across 91 European companies found fewer than two-thirds met the double materiality standard's core disclosure objective. The failure concentrates in financial materiality, the axis where climate transition risk lives — and Swiss companies face a compressed window to fix it before auditors close in on 2027 reporting.
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Turning SDG Pledges Into Funded, Measured Projects
The world holds the pledges and the budgets. The gap is execution. Corporate ESG money reaches real impact when it funds a specific project and measures the result.
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