Suchergebnisse für responsabilité sociale et environnementale

Les enjeux de la CSRD pour les entreprises suisses

The CSRD, which substantially expands the scope of companies forced to publish sustainability-related data, has a direct and indirect extraterritorial effect on Swiss companies. Size is not the only relevant criterion. Engaging with the EU market or with European companies can have (unexpected) implications. This worldwide impact is coupled with comprehensive and granular disclosures covering a…

Editorial

Le monde évolue plus vite que le droit. L’entrée en vigueur de la « grande » réforme du droit des sociétés aurait pu laisser penser qu’une législation plus en phase avec son temps permettrait de…

Sociétés hybrides, entreprises sociales, B-Corp: Le droit suisse est-il approprié?

Entrepreneurs have to increasingly navigate in a world where they cannot ignore their accountability towards the SDGs and society in general. Companies in fact are expected to consider the interests of all stakeholders, and management is required to adopt a long-term and sustainable vision, in which making profits goes hand in hand with the necessity to create a positive impact. This trend is…

Gouvernance des sociétés de famille – Quels sont les enjeux ?

The current corporate law revision aims namely at improving good governance rules. In this respect, the preliminary Federal Council draft bill, for which the consultation process was opened back in November 2014, puts forward several measures aiming at strengthening the protection of minority shareholders. The author considers that the existing shortcomings in the governance of private companies…

Corporate Social Responsibility, Sustainable Development et Corporate ­Governance : quelles corrélations ?

Companies are not only members of civil society but are also integral and essential parties to the socio-economic context in which they develop. It is thus legitimate to wonder about their role and “societal” responsibility. The concept of corporate social responsibility is the idea that private companies are supposed to care not only about short-term profit in the interest of their shareholders…