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Type of publication: Technical

Criteria for Good Sustainability Reporting

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

A good sustainability report offers companies many advantages; It provides information to stakeholders and ensures transparency. It serves as a central instrument for controlling all processes in sustainability management. It makes employees more aware of the issue of sustainability.

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Reform of the Swiss Succession Law

AGN EMEA Taxation Task Force (TTF) Newsletter

In Switzerland, new provisions on inheritance law will come into force on 1st January 2023 – What does this mean?

The new provisions will increase the available quota (of one’s property one can dispose of) for testators to plan their assets and beneficiaries. This allows testators to have a larger share of their estate available, e.g. for non-legal heirs.

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CSR Self-Check – How Sustainable Is Your Company?

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

Under the new Corporate Sustainability Reporting Directive (CSRD), nearly 50,000 companies across Europe are required to provide more transparency on sustainability-related impacts, risks and opportunities.

To get a first orientation on how sustainable your company is already positioned, I have summarized some questions from a typical CSR Self-Check, which we usually use for projects for our clients.

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Taxation of Cross-Border Inheritances and Gifts

AGN EMEA Taxation Task Force (TTF) Newsletter

Cross-border inheritances and gifts are on the rise due to the changes in life and work – what should you know?

We would like to draw your attention to cases in which the persons involved are residents in different countries, or the subject of the transfer are assets like real estate, cash assets or shares not held in the country of residence.

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The ‘First Set’ of EU Sustainability Reporting Standards (ESRS)

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC):

On 29th April 2022, the European Financial Reporting Advisory Group (EFRG) launched the public consultation process to draft the ‘first set’ of EU Sustainability Reporting Standards (ESRS).

The Corporate Sustainability Reporting Directive (CRD) draft was submitted before the deadline of 8th August 2022 and included the application for the future ESRS.

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