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© B Lab Switzerland 2024

The Alliance for Sustainable Enterprises attracts and invites a diverse array of experts from fields such as business, science, and politics, as well as from different regions of Switzerland. These professionals voluntarily contribute their expertise to help shape policy recommendations and devise implementation guidelines. Within the Alliance, experts can participate in one of three specialized working groups:​ The Legal Experts Working Group, the Accounting & Auditing Working Group,​ and the Incentives Working Group.

Expert Working Groups

Incentives Group

The establishment of the incentives expert group, focused on conceiving and evaluating fiscal and economic incentives for Sustainable Enterprises, is planned for 2024.

Accounting & Audit Group

The accounting and auditing expert group is tasked with issuing recommendations on the implementation of the “Sustainable Enterprise” status. The expected outcomes of W2 are (i) a coherent and inclusive set of Swiss accounting norms that integrate sustainability factors, particularly tailored for SMEs; (ii) a well-defined set of reporting and evaluation rules aligned with international standards; and (iii) clear guidelines on the application of these standards in legal and fiscal realms, influencing public contracts and fiscal laws.

Co-chairs: Prof. Dr. Thomas Berndt (Professor of Accounting at the University of St.Gallen)

Legal Expert Group

The legal expert group is a collaborative forum tasked with assessing the legal changes needed to introduce and establish the status of "Sustainable Enterprises" within the Swiss legal system. This group is composed of independent legal experts and operates under the coordination of the Alliance.  By examining current laws and suggesting potential legal instruments, such as ordinances and amendments to the code of obligation, the working group aims to enhance the clarity, uniformity, and enforcement of the new legal status for sustainable enterprises.


In December 2023, the group published "Legal Status for Sustainable Enterprises in Switzerland", a paper, which aims at informing and inspiring Swiss legislators and policy makers in their assessment of the various policy intervention options.​

Co-chairs: Prof. Dr. iur. Giulia Neri-Castracane (Associate Professor, Department of Commercial Law and Center for Philanthropy, University of Geneva),
Germana Barba (Senior Policy Coordinator, B Lab Switzerland)

Members: Dr. iur. Christoph Burckhardt, Prof. Dr. iur. Jean-Luc Chenaux, Dr. iur. Claude Humbel, Dr. iur. Michel Jaccard, Dr. iur. Dominik Elser, Umberto Milano, Dr. Michael Mosimann, Prof. Dr. iur. Henry Peter, Vincent Pfammatter.


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