PUBLICATIONS
28.11.2024 SWIPRA Corporate Governance Survey 2024 Read More

12. SWIPRA Corporate Governance Survey: Aligning Governance Practices with Strategic Ambitions  pay?

Zurich, 28th November 2024 – The 2024 SWIPRA Governance Survey underscores the importance of aligning governance practices with emerging challenges and stakeholder expectations. Enhancing transparency on board development, aligning on an understanding of sustainability report voting, considering reputation risks in compensation decisions, and broadening stakeholder engagement are key to driving long-term value creation and build a stronger reputation.

Board elections continue to stand out as the most important AGM agenda item. But shareholders still have very limited understanding of how boards assess themselves and their performance, how they develop their composition over time and how they align it with their company’s strategy. Improving this understanding would increase a board’s credibility and allow shareholders to better understand a board’s work and its strategic ambitions.    

The newly introduced votes on sustainability reports had a positive impact on disclosure quality but shareholders need a better understanding of the vote’s objectives to make this say on sustainability meaningful. The currently high AGM approval levels are not reflecting shareholders judgement of companies’ sustainability efforts and achievements. 

In shareholder votes on remuneration reports,  Switzerland leads Europe in shareholder opposition, driven mainly by comparably high pay levels and insufficient pay-for-performance transparency. Poor peer group selection, performance assessment transparency or incentive structures are particularly critical issues. The survey further shows that high executive pay not only has a negative spillover to corporate reputation but also adversely impacts the credibility of boards and in particular of the executives receiving these compensation packages. 

Finally, the views regarding the governmental push to align Swiss sustainability disclosures with EU standards are split. Swiss companies and shareholders prefer to not align, contrary to non-Swiss shareholders. Their reasons seem clear, that this may provide easier comparability, not taking into consideration other aspects.

Newsletter

28.06.2024 SWIPRA Newsletter - Swiss AGM Season 2024 SWIPRA Newsletter Read More

Observations from the Swiss AGM Season 2024 and 10 years of say on pay

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Zurich, 27th June 2024 – The 2024 Swiss AGM season marks the 10th anniversary of shareholders' “Say on Pay” in Switzerland (“Minder Initiative”). SWIPRA’s analysis reveals a record level of shareholder AGAINST votes on compensation items. Ever since, shareholders have been requesting more transparency on variable pay, recently especially ESG bonus incentives. Such elements are widely used by now, but rarely explained.

And with gender representation on the board increasingly on track, but global challenges growing, shareholders’ focus shifts to other diversity aspects. Boards must demonstrate command over business-relevant skills and experiences to meet strategic challenges and cope with ever more distinct stakeholder expectations. This transparency is often not provided yet.

While 2024 shareholder votes on non-financial reports were overwhelmingly in favor, such an outcome cannot be taken for granted for future AGMs. Companies are increasingly under observation by shareholders and other key stakeholders to act in line with their ambitious goals and have now become even more accountable in their sustainability efforts.


Previous years

SWIPRA AGM Analysis 2023: Newsletter

SWIPRA AGM Analysis 2022: Newsletter

SWIPRA AGM Analysis 2021: Newsletter

SWIPRA AGM Analysis 2020: Newsletter

SWIPRA AGM Analysis 2019: Newsletter

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

 

22.02.2024 SWIPRA Newsletter - Outlook Swiss AGM Season 2024 Read More

Swiss AGM Season 2024 – Brace for more controversial shareholder votes with sustainability as a catalyst

Zurich, February 22th 2024 – The upcoming AGM season has some controversial discussions in store. SWIPRA expects an increased focus on

·       board compositions,

·       overall good corporate governance, and

·       individual board member accountability.

Apart from the ever-increasing expectations for credible leadership to manage the more challenging business environment, this is also related to

·       increasingly diverging views on the importance and implementation of sustainability measures, as well as to 

·       revived criticisms regarding compensation, in particular the pay for performance relation and overall bonus levels. 

A new common underlying catalyst for all these hotspots is the upcoming shareholder vote on the non-financial report for a broad range of listed companies in Switzerland. 

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23.11.2023 SWIPRA Corporate Governance Survey 2023 Read More

11. SWIPRA Corporate Governance Survey: From ambitions to implementation – Where do Swiss companies stand in terms of sustainability?

Zurich, November 23, 2023 - The majority of Swiss companies have anchored sustainability in their strategy, and institutional shareholders now have a better understanding of what this implies for the composition of board of directors or capital allocations. Nevertheless, the implementation of the sustainability transformation has only just started: According to SWIPRA's 11th Corporate Governance Survey, almost two thirds of companies see themselves in the process of making their products more sustainable, but only a quarter has recognized notable changes in their corporate culture yet. Shareholders, on the other hand, are critical of whether the current boards are properly positioned for the envisioned change. Investors also see current geopolitical uncertainties as less of an obstacle to sustainability than companies.

Looking ahead, the focus is shifting to data and its quality: most companies and shareholders recognize that improvements in terms of sustainability data are needed, but collecting these data is considered to be up to twice as costly as collecting financial data. When it comes to interpreting this data, NGOs are taking an increasingly prominent role, but seem to be relying more on indirect influence on companies via their shareholders. To not be left out of the opinion-forming process, companies are well advised to maintain an active dialogue with their shareholders. Data is also becoming a factor in the topic of remuneration: only 10% of shareholders consider sustainability data to be reliable enough yet to be considered in remuneration systems.

In the upcoming 2024 AGM season, non-financial reports (NFRs) will be presented on a broad basis to shareholders for the first time. 77% of companies expect approval rates of over 90%, while 33% of shareholders expect approval rates below 90%, 19% even below 80%.

Newsletter

04.10.2023 Publication of the 1. Swiss Stewardship Code SWIPRA Contribution Read More

SWIPRA Services is proud to have been contributing to the first Swiss Stewardship Code that was recently published. Download

It is the culmination of an effort SWIPRA started over five years ago to improve and foster the mutual understanding in the Swiss market with respect to good stewardship.

21.06.2023 SWIPRA Newsletter - SWIPRA AGM Analysis 2023 SWIPRA Newsletter Read More

Observations from the Swiss AGM Season 2023: Focus on reputation

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Zurich, June 21st, 2023 – In the 2023 Swiss AGM season, boards were again confronted with higher expectations from their stakeholders and faced more criticsm from their shareholders. Also, proxy advisors have started to take a more nuanced view at boards. Consequently, board chairs and board committee chairs were held accountable for issues identified within their respective responsibilities.

Compensation amounts were increasingly scrutinized, not only because of increased executive pay packages, but also due to widening gaps between management and employee pay levels. The inclusion of ESG incentives in management pay plans increased again, but the related targets and resulting payout remained mostly unexplained to external observers.

75% of companies deal with the ESG topic in the full board, while only 25% have formed a specific sustainability committee. ESG efforts are most often reported according to the GRI standard (over 80%), few according to TCFD. Slightly more than half of the SPI100 companies include their non-financial ESG information as part of their annual report and approximately 40% have some form of external verification on it.

The average female representation on boards of the 100 largest Swiss companies has for the first time crossed the 30% threshold.


Previous years

SWIPRA AGM Analysis 2022: Newsletter

SWIPRA AGM Analysis 2021: Newsletter

SWIPRA AGM Analysis 2020: Newsletter

SWIPRA AGM Analysis 2019: Newsletter

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

 

01.02.2023 AGMs 2023 and beyond – Ready for your stakeholders’ expectations? SWIPRA Newsletter Read More

AGMs 2023 and beyond – Ready for your stakeholders’ expectations?

Zurich, February, 2023 – The first post-Corona physical AGM season will require Boards to take important decisions with respect to shareholder interaction, compensation arrangements and stakeholder dialogue.

The amended Swiss corporate law will require approvals of updated Articles of Association, and while many of the proposed changes just reflect regulatory necessities, proposals concerning virtual AGMs, or the capital band (replacing the authorized capital) leave companies room for choice. These items thus require transparent communication and explanations of the decision taken to avoid misconceptions at AGM votes.

Compensation will remain in the spotlight. The economic impacts from the pandemic and the geopolitical turmoil leave Boards with the obligation to ensure that the income gap between management and employees does not grow any further. Boards should use this opportunity to also reconsider whether existing compensation structures still serve the purpose. Not least because companies so far do not explain well how long-term strategically relevant targets as well as their key stakeholders’ expectations are reflected in their pay policies. Companies should also pay attention to the revised Swiss Code of Best Practice in Corporate Governance (“Code”) that was recently published. With its integrated view on sustainability, the Code asks Boards to take shareholder and more general stakeholder views into consideration when taking strategic decisions. Aligned with international market developments of the recent past, the Code encourages Boards to engage regularly with their key share- and stakeholders. Together with the new level of transparency needed in view of the upcoming shareholder vote on the non-financial report in 2024, Boards are required to establish a solid stakeholder interaction that goes beyond a “classical” financial roadshow.

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30.01.2023 On the 2023 ESG Committee Agenda SWIPRA Contribution Read More

An joint article from KPMG and SWIPRA on the ESG agenda for boards towards the 2023 AGM season. Read here.

10.01.2023 Board efficiency and effectiveness: The key for strategic success SWIPRA Contribution Read More

An Article by SWIPRA in the NICG Newsletter 2023. Read here.

19.12.2022 SWIPRA Investor Think Tank with new Members and Expansion of its Focus to Stewardship & Engagement SWIPRA News Read More

SWIPRA Services Ltd is pleased to announce three new members to its Panel of Investors. Five years ago, SWIPRA established a Think Tank with the goal of promoting good corporate governance in Switzerland and of fostering dialogue and mutual understanding between shareholders and companies. It consists of an investor (“Panel of Investors”) and an issuer (“Panel of Experts”) chapter.

The three new members are senior ESG and engagement professionals, bringing distinct and deep knowledge and experience in active ownership to the Think Tank, and represent the largest Swiss asset managers: Credit Suisse Asset Management, Pictet Asset Management, and UBS Asset Management.

The goal of the extended SWIPRA Panel of Investors is to work towards a common understanding of good stewardship and a collaborative engagement structure for the Swiss capital market. It is the group’s intention to promote a high-quality engagement dialogue between institutional shareholders and listed Swiss companies on corporate governance and sustainability.      

19.12.2022 SWIPRA Investor Think Tank mit neuen Mitgliedern und Erweiterung des Fokus auf Stewardship & Engagement Read More

SWIPRA Services Ltd is pleased to announce three new members to its Panel of Investors. Five years ago, SWIPRA established a Think Tank with the goal of promoting good corporate governance in Switzerland and of fostering dialogue and mutual understanding between shareholders and companies. It consists of an investor (“Panel of Investors”) and an issuer (“Panel of Experts”) chapter.

The three new members are senior ESG and engagement professionals, bringing distinct and deep knowledge and experience in active ownership to the Think Tank, and represent the largest Swiss asset managers: Credit Suisse Asset Management, Pictet Asset Management, and UBS Asset Management.

The goal of the extended SWIPRA Panel of Investors is to work towards a common understanding of good stewardship and a collaborative engagement structure for the Swiss capital market. It is the group’s intention to promote a high-quality engagement dialogue between institutional shareholders and listed Swiss companies on corporate governance and sustainability.      

29.11.2022 SWIPRA Corporate Governance Survey 2022 SWIPRA Survey Read More

10 years SWIPRA Corporate Governance Survey: ESG has become the most important engagement topic, yet investors and companies are still divided on sustainability?

Zurich, 29 November 2022 – In the 10th SWIPRA Corporate Governance Survey amongst institutional shareholders and companies, ESG is ranked as the top engagement topic for the first time. Concurrently, the survey also shows that both sides also point at each other when asked why progress towards global climate targets is moving to slowly: For 56% of companies, investors' short-term optimization of returns deters faster progress towards climate targets; 47% of investors, on the other hand, see the reason for this slow pace in the short-term oriented remuneration systems of companies. The remuneration issue, which was the focus of the SWIPRA survey series starting ten years ago, is now also assessed strongly from an ESG point of view. 74% of shareholders criticize that ESG incentives have too little weight in companies’ remuneration systems. There is also a need for discussion towards the Annual General Meetings in 2024: On the one hand, there are different opinions on the required substance in the reporting for the say-on-sustainability, i.e., the vote on non-financial disclosures. On the other hand, many shareholders are still unaware that their rights will remain unchanged, regardless of whether the 2024 AGM will be held virtually or physically.

Newsletter Survey 2022 - Download

Previous Surveys

Newsletter 2021 - Download

Newsletter 2020 - Download

Präsentation 2019 (E) - Download

Präsentation 2018 (E) - Download

Präsentation 2017 (E) - Download

Präsentation 2016 (E) - Download

Präsentation 2015 (E) - Download

Präsentation 2014 (E) - Download

30.06.2022 SWIPRA Newsletter - Swiss AGM Season 2022 SWIPRA Newsletter Read More

Learnings form the Swiss AGM Season 2022:
More women directors, higher management compensation, unexplained ESG compensation criteria and more pressure on boards

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Zurich, June 30th, 2022 – Elections of board members account again for the majority (67%) of the most contested agenda items during the Swiss AGM Season 2022. The focus was particularly on directors’ individual roles, such as board or committee chairs. Nomination committee chairs of companies with fewer than 30% women board members received more than twice as many AGAINST votes. This concerns 5 SMI (2021:11) and 51 (2021: 64) non-SMI companies. The average female board representation reached 28.5% for SPI100 companies (34.4% in SMI companies, breaking the 30% hurdle for the first time, and 27.0% in non-SMI companies). CEO compensation levels increased by 27.3% in SPI100 companies on average, driven by higher bonus payments, whereas the multiple of CEO to average employee pay (“Pay ratio”) increased from 24.4x to 29.9x. The fraction of SPI100 companies including ESG-indicators in executive compensation increased from 24% in 2021 to 47%, but these criteria remain unexplained in close to 60% of the cases. Globally, investors’ and proxy advisors’ scrutiny in assessing sustainability reports or policies increased, leading to levels of AGAINST votes more than twice as high as in previous years. Past AGM outcomes may thus be a bad predictor for coming sustainability votes in Switzerland. More Non-SMI companies reported in line with the GRI (62%, up from 52%) and CDP standards (30%, up from 14%), while TCFD only gained followers amongst SMI companies (85%, up from 65%). The consultation process on the Federal Council's ordinance to introduce TCFD as a mandatory standard for climate reporting is still ongoing. However, there is apparently little support for the TCFD standard amongst non-SMI companies.


Previous years

SWIPRA AGM Analysis 2021: Newsletter

SWIPRA AGM Analysis 2020: Newsletter

SWIPRA AGM Analysis 2019: Newsletter

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

 

02.06.2022 KPMG Switzerland and SWIPRA Services join forces to provide ESG services and solutions for Swiss clients SWIPRA Newsletter Read More

KPMG Switzerland and SWIPRA Services are delighted to announce a partnership in the field of ESG (Environmental, Social, Governance). By joining forces and combining our longstanding, complementary expertise, we can provide clients with a comprehensive range of services to address strategic challenges, stakeholder requests, shareholder expectations, and the fast-paced regulatory developments concerning ESG.

It is our overarching goal to support clients in their strategy and reporting processes and help them build a resilient, long-term business contributing to social welfare and a more sustainable environment. Our portfolio of services includes:

  • Corporate Governance: We support companies and their boards of directors in driving the
    strategic integration of environmental and social factors through workshops, training, and board
    assessments and help enhance overall governance structures, board organizations, and non-
    financial processes.
  • AGM Preparations, Stakeholder Expectations & Engagements: Boards of Directors are
    increasingly exposed to questions and criticism related to ESG. We support you in your
    communication and engagement efforts to address your key stakeholders’ expectations, cope with
    ESG activism from proxy advisors and institutional shareholders and help you prepare your AGM.
  • Strategic ESG Integration: Together with our clients, we define material ESG factors, derive key
    business processes and help with relevant strategic decisions such as capital allocation,
    compensation, and incentives as well as related corporate reporting and communication.
  • Risk Management & Assurance: We help address diverse aspects related to strategic ESG factors
    in your risk management framework and provide respective assurance services.

Read the full Newsletter

Gorvernance Aspects ESG Journey

30.03.2022 Board leadership and the upcoming AGM season SWIPRA Contribution Read More

An Article by SWIPRA in the KPMG Board Leadership Center Newsletter about Board Leadership and the upcoming AGM Season. Read here.

21.02.2022 Outlook for Nomination & Compensation Committees: Key topics for 2022 and beyond Publication with SWIPRA contribution Read More

Read about the current and upcoming challenges for nomination and compensation committees in these updates developed together with the KPMG Board Leadership Center:

The Nomination Committee Agenda

The Compensation Committee Agenda

24.01.2022 SWIPRA Newsletter - Outlook 2022 Swiss AGM Season SWIPRA Newsletter Read More

AGMs 2022 – Are you prepared?

Zurich, January 24, 2022 – The upcoming AGMs are expected to again take place mostly in the absence of shareholders. A focus will be on how the announcements and pledges made during the Pandemic years are now being consistently carried over into companies’ strategies. This will mainly concern decisions on compensation quantum and structures, capital allocation and board composition. The board has to explain the respective strategic goals and the journey to reach them to its stakeholders while mediating between conflicting demands. Approaches and experiences of how this is done in practice were discussed at the SWIPRA Survey event in December 2021, stressing the role of stakeholder engagement and board exposure. Specifically, for the AGMs 2022, boards need to explain:

  • how they take responsibility for ESG;
  • how they split bonuses reasonably between management and the general workforce;
  • how they ensure shareholder interaction prior or at the AGM 2022;
  • how they ensure sufficient (gender) diversity on the board, and
  • what the proposed changes in the Articles of Association related to the corporate law revision, if any, imply for their shareholders.
  • Additionally, despite there still being time until 2024, the discussion about say-on-sustainability should be started now to have sufficient time to develop a mutual understanding between companies and stakeholders of what is important in the underlying non-financial report.
  • Even companies with an anchor shareholder can no longer rely solely on their historically often very positive AGM results. Recent examples have shown the ESG sensitivities of society and the capital market and the arising consequences thereof for companies’ reputation and boards’ responsibilities

This begs the question: Are you prepared?

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07.12.2021 SWIPRA Corporate Governance Survey 2021 SWIPRA Corporate Governance Survey Read More

A sustainable and profitable future - Can boards of directors meet all expectations?

Zurich, December 8, 2021 - The results of the 9th SWIPRA Corporate Governance Survey confirm the central role of corporate governance in meaningfully integrating sustainability into corporate strategy. The survey shows that Swiss boards of directors are overall well positioned: Institutional shareholders place a high and even increased level of trust in Swiss boards. However, from the shareholders' point of view, boards still take insufficient responsibility for social (“S”) and environmental (“E”) topics. In their view, it often remains unclear to what extent E&S considerations are incorporated into strategic decisions – from the business model, to compensation, to leadership and the associated board composition or to capital allocation, for example investments in new technologies.

A majority of companies is in the process of comprehensively assessing and, if needed, adjusting existing business models, internal structures and responsibilities, as well as comprehensively revising ESG-disclosure. In Switzerland, starting 2024, this sustainability-reporting will become subject to a shareholder vote at the annual general meeting (AGM), and an overwhelming majority of survey participants prefer a consultative say-on-sustainability vote.

Therefore, it is important to understand, internally as well as externally, what opportunities and threats arise from E&S factors and which strategic adjustments, if any, should be made. This is necessary to ensure that not only trust in governance remains high in the future, but also that the understanding of the E&S integration in business models is better understood.

The survey further provides insights on topics such as ESG reporting standards, the content of non-financial reporting (NFR), E&S in compensation plans, shareholder dialogue and the future format of AGMs.

Newsletter Survey 2021 - Download

 

Previous Surveys

Newsletter 2020 - Download

Präsentation 2019 (E) - Download

Präsentation 2018 (E) - Download

Präsentation 2017 (E) - Download

Präsentation 2016 (E) - Download

Präsentation 2015 (E) - Download

Präsentation 2014 (E) - Download

10.11.2021 SWIPRA Newsletter - Current ESG Topics for Boards and Managements SWIPRA Newsletter Read More

Hot ESG Topics for boards and executives to consider: are you ready?

Zurich, November 10, 2021 - We all are confronted with ESG topics, constantly, every day. But what is relevant for governance and deserves our attention? In this newsletter, we assess, qualify and comment on some of the current developments as well as expected challenges.
 
Boards and executives must understand how these developments, confronting their company from all sides, will eventually affect their organization’s business model and possibly require strategic transition:
  • A siloed approach to ESG by just allocating sustainability to a non-strategic “ESG department” will no longer be sufficient,
  • Companies must accept the challenging task of reconsidering the most fundamental aspects of their established businesses, and
  • Companies will need to move away from the currently rather short-term view and constant benchmarking by allocating resources for their long-term success, even if this may lead to a negative short-term impact on revenues and profits.
ESG-related challenges and opportunities need to be assessed alike – making the topic possibly the most important aspect of modern-day boardroom practice. Directors need to understand in particular that ESG regulations locally and internationally are affecting their institutional shareholders who may, in turn, impact day-to-day corporate life and reputation.
 
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24.06.2021 SWIPRA Newsletter - Swiss AGM Season 2021 SWIPRA Newsletter Read More

Swiss AGM Season 2021: Critical shareholders looking for more say

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Zurich, June 24, 2021 - Shareholders becoming more activist on environmental and social issues, requesting a vote on non-financial matters, discussions about the right AGM format, proxy advisors’ recommendations with less impact on the voting behavior of large shareholders, compensation decisions not to be based on financial indicators alone, and diversity expectations that are increasingly influencing board elections: The lessons learned from the 2021 AGM season will keep investors and companies busy for a while. And the COVID year further illustrated the importance of a good corporate governance framework, what it all really includes, and how governance can shape corporate reputation.


Previous years

SWIPRA AGM Analysis 2020: Newsletter

SWIPRA AGM Analysis 2019: Newsletter

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

 

05.02.2021 Expert Fokus - Non-financial Reporting nach Annahme des Gegenvorschlags zur KVI (German) SWIPRA Contribution Read More

An article by SWIPRA in Expert Fokus on the future of non-financial reporting:

Following the adoption of the counter-proposal to the Responsible Businesses Initiative (RBI), non-financial reporting will become mandatory in Switzerland. This means new challenges for boards of directors and for audit activities. Although assurance is an important pillar of the governance framework, there is a lack of clarity about what can be expected from an audit and what the roles of the external auditor and the Three Lines of Defense are. Read more... (in German)

05.02.2021 Expert Fokus - Non-financial Reporting nach Annahme des Gegenvorschlags zur KVI (German) SWIPRA Contribution Read More

An article by SWIPRA in Expert Fokus on the future of non-financial reporting:

Following the adoption of the counter-proposal to the Responsible Businesses Initiative (RBI), non-financial reporting will become mandatory in Switzerland. This means new challenges for boards of directors and for audit activities. Although assurance is an important pillar of the governance framework, there is a lack of clarity about what can be expected from an audit and what the roles of the external auditor and the Three Lines of Defense are. Read more... (in German)

29.01.2021 SWIPRA Newsletter - Outlook 2021 Swiss AGM Season SWIPRA Newsletter Read More

Do things right and talk about it – non-financial reporting in the spotlight

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Zurich, January 29, 2021 - Dealing with challenging developments in the economic, political and regulatory environment is increasingly challenging for decision-makers. Boards of directors and executive managements are the guardians of the reputation of a company. Their business conduct, corporate governance, ethical and socially responsible behavior (Corporate Social Responsibility "CSR" or Ecological, Social, Governance "ESG" issues) are increasingly in the focus of stakeholders. Ultimately, they are decisive for the success of a company. But how to communicate effectively with the various stakeholder groups? Concrete action and the willingness of companies to increase transparency and dialog on ESG are expected. But stakeholders have to enter this dialog and make an effort to understand the individual situation of a company. Although there are countless reporting standards, initiatives and ratings out there, there is no common denominator yet as to what non-financial reporting should ideally look like, though views are starting to converge. The critical issue remaining is that non-financial information often cannot be forced into an overly tight corset of standards. The upcoming obligation for companies listed in Switzerland to submit a non-financial report to a shareholder vote illustrates the relevance of this type of information and the urgency to improve or develop such reporting.

01.01.2021 KPMG Board Leadership Center - Non-financial reporting as an opportunity for the board of directors SWIPRA in the Media Read More
An article on non-financial reporting and the chances/risk for the board of directors. Read more
01.01.2021 KPMG Board Leadership Center - Non-financial reporting as an opportunity for the board of directors SWIPRA in the Media Read More

An article on non-financial reporting and the chances/risk for the board of directors. Read more

08.12.2020 Reporting Insight: Corporate Governance and CSR – Disclosure and Engagements: What to expect for 2021? SWIPRA in the media Read More
The key findings on reporting from the 2020 SWIPRA Governance Survey and an outlook on non-financial reporting after the implementation of the counter-proposal to the Responsible Business Initiative. Read more
03.11.2020 SWIPRA Corporate Governance Survey 2020 SWIPRA in the media Read More

SWIPRA survey reveals new priorities in corporate governance

Zurich, November 3, 2020 - The 8th SWIPRA Corporate Governance Survey shows important shifts of priorities regarding corporate governance, sustainability and corporate social responsibility (CSR) among international market participants. The board of directors and its committees are expected to show more leadership and participate more actively in shareholder engagements and a "private-to-public" dialogue with stakeholders concerning CSR. Investors consider compensation systems not to be sufficiently aligned with social and environmental priorities and judge adjustments to bonus payments due to Covid-19 highly controversial. Investors often try to standardize their assessment of CSR factors by means of environmental and sustainability ratings, although the credibility of such ratings remains rather modest in the market, despite the high level of attention and focus on a few providers. Instead, shareholders should increasingly review CSR information as disclosed by companies and seek a dialogue with them on these topics. Further, the majority of institutional shareholders is prepared to support shareholder resolutions at AGMs, that will become easier in Switzerland following the revision of the stock corporate law, and would like to see a more extensive disclosure by companies on due diligence along their global supply chain. This goes along with a strong desire for the possibility to vote on a company's sustainability report at the AGM. In addition, there is a clear preference for hybrid AGMs in the market. The survey also reveals interesting opinions on further regulatory issues and shareholder rights.

Newsletter - Download

Press Release - Download

Presentation of key findings - Download

Previous Surveys

Presentation Survey 2019 - Download

Presentation Survey 2018 - Download

Presentation Survey 2017 - Download

Presentation Survey 2016 - Download

Presentation Survey 2015 - Download

Presentation Survey 2014 - Download

Presentation Survey 2013 - Download

01.07.2020 SWIPRA Newsletter - Update on the latest Swiss governance developments: Relevance and need for action SWIPRA Newsletter Read More

Update on the latest Swiss governance developments: Relevance and need for action

Recently, important political decisions were taken regarding the future frameworks of Swiss companies and their shareholders:

1.    After more than a decade of deliberations, the Swiss parliament adopted a broad revision of the Swiss stock corporation law. Among others, the revision significantly strengthens shareholders’ rights. Companies should make use of the transition time of two years until the revision becomes effective to strengthen their corporate governance and corporate social responsibility frameworks, improve disclosure quality, and intensify stakeholder engagements.

 

2.    The Swiss parliament adopted an indirect counter-proposal against the stringent “responsible business initiative” (RBI). A national referendum will be held later in 2020 on the two proposals. The RBI would hold Swiss companies liable internationally for insufficient diligence in environmental and social matters not only within their own organization but importantly also for the actions of their suppliers. Moreover, the burden of proof would be reversed and rest with the companies. Going into this referendum, it will be crucial that the public understands the effort Swiss companies are undertaking, the benefits of the disclosure-based counter-proposal, and the drawbacks of the far-reaching RBI for Switzerland as a business location.

 

3.    The federal council recently adopted a report and guidelines regarding “Sustainable Finance”. The government intends to provide a supportive environment in Switzerland to develop a “leading sustainable financial center”. It is now the industry’s responsibility to build on this framework and develop the tools needed to effectively contribute to sustainability. This should include strategies for active ownership and socially responsible investment processes, including stewardship, instead of the still widely-spread ESG labeling and exclusion approaches.

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01.07.2020 SWIPRA Newsletter - Update on the latest Swiss governance developments: Relevance and need for action SWIPRA Newsletter Read More

Update on the latest Swiss governance developments: Relevance and need for action

Recently, important political decisions were taken regarding the future frameworks of Swiss companies and their shareholders:

1.    After more than a decade of deliberations, the Swiss parliament adopted a broad revision of the Swiss stock corporation law. Among others, the revision significantly strengthens shareholders’ rights. Companies should make use of the transition time of two years until the revision becomes effective to strengthen their corporate governance and corporate social responsibility frameworks, improve disclosure quality, and intensify stakeholder engagements.

2.    The Swiss parliament adopted an indirect counter-proposal against the stringent “responsible business initiative” (RBI). A national referendum will be held later in 2020 on the two proposals. The RBI would hold Swiss companies liable internationally for insufficient diligence in environmental and social matters not only within their own organization but importantly also for the actions of their suppliers. Moreover, the burden of proof would be reversed and rest with the companies. Going into this referendum, it will be crucial that the public understands the effort Swiss companies are undertaking, the benefits of the disclosure-based counter-proposal, and the drawbacks of the far-reaching RBI for Switzerland as a business location.

3.    The federal council recently adopted a report and guidelines regarding “Sustainable Finance”. The government intends to provide a supportive environment in Switzerland to develop a “leading sustainable financial center”. It is now the industry’s responsibility to build on this framework and develop the tools needed to effectively contribute to sustainability. This should include strategies for active ownership and socially responsible investment processes, including stewardship, instead of the still widely-spread ESG labeling and exclusion approaches.

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30.06.2020 SWIPRA Outlook Swiss AGM Season 2020 SWIPRA Newsletter Read More

Outlook Swiss AGM Season 2019

Zurich, January 30, 2020 - The AGM Season 2020 will see more shareholder scrutiny on the actual tangible actions companies are taking in the field of their corporate social responsibility (or “ESG”), a higher exposure of individual board members, in particular board and committee chairs, and more focus on internal fair pay. Board and pay votes will remain the most critical AGM items. Solid governance frameworks remain a success factor not only for established listed companies but also likewise for companies planning their IPO. These are some of the trends SWIPRA expects to see in the 2020 AGM season.

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18.06.2020 SWIPRA AGM Analysis 2020 SWIPRA AGM Analysis Read More

Swiss AGM Season 2019/2020: Active shareholders despite Corona-Lockdown

Zurich, 18 June 2020 – Increasing voting participation despite non-physical annual general meetings, proxy advisors with considerable influence on minority shareholders, corporate social responsibility even more in focus due to the Corona crisis, most critical votes again in Board elections, and distinct shareholder criticism on compensation at SMI and non-SMI companies. These are the main findings of the analysis of the general meetings of the 100 largest Swiss listed companies in the period between July 2019 and June 2020 conducted by SWIPRA Services.

Previous years

SWIPRA AGM Analysis 2019: Newsletter

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

30.04.2020 Lighthouse - An international view on Covid-19 implications and current ESG developments from our Partner Morrow Sodali Partner Publication Read More

A publication from our exclusive international partner in Switzerland on current developments with respect to Covid-19 and ESG

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14.04.2020 SWIPRA / Morrow Sodali Newsletter - Governance in light of Covid-19: A review of the situation SWIPRA Newsletter Read More

A joint newsletter of SWIPRA and Morrow Sodali on Corporate Governance in light of the Covid-19 crisis in Switzerland with a brief first review of the Swiss AGMs held so far. 

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14.04.2020 SWIPRA / Morrow Sodali Newsletter - Governance in light of Covid-19: A review of the situation SWIPRA Newsletter Read More

A joint newsletter of SWIPRA and Morrow Sodali on Corporate Governance in light of the Covid-19 crisis in Switzerland with a brief first review of the Swiss AGMs held so far. 

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30.01.2020 SWIPRA Outlook Swiss AGM Season 2020 SWIPRA Newsletter Read More

Outlook Swiss AGM Season 2019

Zurich, January 30, 2020 - The AGM Season 2020 will see more shareholder scrutiny on the actual tangible actions companies are taking in the field of their corporate social responsibility (or “ESG”), a higher exposure of individual board members, in particular board and committee chairs, and more focus on internal fair pay. Board and pay votes will remain the most critical AGM items. Solid governance frameworks remain a success factor not only for established listed companies but also likewise for companies planning their IPO. These are some of the trends SWIPRA expects to see in the 2020 AGM season.

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06.11.2019 SWIPRA Corporate Governance Survey 2019 SWIPRA Corporate Governance Survey Read More

Corporate Social Responsibility –
Lack of mutual understanding, rethinking required

Zurich, November 6, 2019 - Results from the 7th SWIPRA Corporate Governance Survey show that institutional shareholders find it difficult to understand how corporate social responsibility is anchored in corporate strategies. For their part, companies often do not understand how their socially responsible actions influence shareholders' investment and voting decisions at shareholder meetings. Better disclosure and a broadly-based governance dialogue between shareholders and boards of directors will help to close these gaps in mutual understanding. This is important since a large fraction of institutional investors believe that boards of directors are not acting diligently enough in terms of corporate social responsibility. Contrary to previous years, a majority of investors expect to see performance targets related to socially responsible behavior to be included in the compensation framework. Many market participants will have to change their views, as the topic of corporate social responsibility cannot be treated as an abstract, detached issue by itself, but needs to become an integral part of corporate strategy and its implementation.

Newsletter - Download

Press Release - Download

Presentation of key findings - Download

 

Previous Surveys

Presentation Survey 2018 - Download

Presentation Survey 2017 - Download

Presentation Survey 2016 - Download

Presentation Survey 2015 - Download

Presentation Survey 2014 - Download

Presentation Survey 2013 - Download

18.09.2019 Auditor - Investor Roundtable Non-Financial Information Audit – Quo Vadis? | September 18, 2019 SWIPRA Event Read More

Corporate Social Responsibility (CSR) is becoming more and more important in corporate management, a single focus on financial indicators in strategic corporate management is increasingly regarded as insufficient.

Institutional investors in particular are stressing the importance of socially responsible entrepreneurship and CSR reporting. This creates new expectations on the tasks of auditors and the desire for increased assurance in the field of non-financial corporate information. But what exactly should be audited from the investors' point of view? And which audits are already being carried out today - maybe implicitly?

This is an event for auditors and financial market participants. Roundtable attendees are invited to actively contribute to the discussion.

See event program

Organizing partners

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20.06.2019 SWIPRA AGM Analysis 2019 SWIPRA AGM Analysis Read More

Swiss AGM Season 2018/2019: Shareholders and Proxy Advisors assess Board members more critically

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For the first time, the most critical board elections received more votes against than the most critical compensation items. In the 10% most contested elections to the board of directors, the median proportion of against votes rose to over 20%. Shareholders voted against the election of the nominated board members mainly out of concerns about their independence, followed by doubts about the expected availability of the designated directors. Minority shareholders in companies with an anchor shareholder voted more negatively than shareholders in broadly held companies, especially in the most critical elections to the board, which are very important for minority shareholders. The increased focus of shareholders on board elections, which continue to be judged frequently on the basis of proxy advisor recommendations, increased the influence of proxy advisors, above all ISS. The diversity of the members of the board increased again: Boards became more international and more female. The proportion of newly elected women on boards of Swiss companies reached a new high. The votes on the remuneration report were less critical this season. This is largely due to improved disclosure and adjustments in the compensation systems by companies, rather than a diminishing attention on the part of investors. The latter keep the pressure high: if a company does not react to a compensation-related concern, the median of votes against compensation reports quickly rises to 30% and more.

These are some of the key findings of SWIPRA Services' analysis of the AGMs of the 100 largest listed Swiss companies between July 2018 and June 2019.


Previous years

SWIPRA AGM Analysis 2018: Newsletter

SWIPRA AGM Analysis 2017: Newsletter

SWIPRA AGM Analysis 2016: Newsletter

28.01.2019 SWIPRA Outlook AGM Season 2019 SWIPRA Newsletter Read More

Outlook Swiss AGM Season 2019:

Focus on Boards of Directors and Corporate Social Responsibility

Zurich, January 28, 2018 – For the upcoming Annual General Meeting (AGM) Season, SWIPRA anticipates investor expectations regarding the composition and performance record of boards of directors as well as the related disclosure to increase further. The responsibility of the board of directors towards all of its stakeholders, i.e. the Corporate Social Responsibility (CSR) or socially responsible corporate management, will continue to be a topic of increasing relevance: Investors want to better understand “how” a company conducts its business. A challenge SWIPRA has been referring to already in the past.

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07.11.2018 SWIPRA Corporate Governance Survey 2018 SWIPRA Corporate Governance Survey Read More

Decisions and responsibilities - Decreasing influence of proxy advisors and growing demands on the board of directors

The 6th SWIPRA Corporate Governance Survey provides new insights into the role of proxy advisors. Large international investors are increasingly using standardized data from proxy advisors as a basis for their own decisions instead of just following voting recommendations. In view of the diminishing direct influence of proxy advisors, the dialogue between the board of directors and shareholders, which fosters a mutual understanding, continues gaining importance. The SWIPRA survey shows that investors are demanding more information on board composition, board member independence and the board’s accountability regarding corporate social responsibility (CSR). Issues relating to remuneration and disclosure remain highly relevant. In particular international investors are of the opinion that Swiss companies do not act in a sufficiently socially responsible manner and that CSR goals are not adequately anchored in variable compensations’ performance assessments.

Newsletter - Download

Press Release - Download

Presentation of key findings - Download

Previous Surveys

Presentation Survey 2017 - Download

Presentation Survey 2016 - Download

Presentation Survey 2015 - Download

Presentation Survey 2014 - Download

Presentation Survey 2013 - Download

03.07.2018 SWIPRA AGM Analysis 2018 SWIPRA AGM Analysis Read More

SWISS ANNUAL GENERAL MEETINGS 2017/2018: LESS CONTROVERSIAL?

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Zurich, July 3, 2018  - In this proxy season, fewer annual general meetings (AGM) were subject to a controversial public debate than in the past years. Yet, the SWIPRA AGM Analysis shows that voting results overall had the same level of dissent as the previous year. In addition, several new developments could be observed:

  • For the first time since the introduction of the Ordinance against Excessive Compensation, the influence of proxy advisor recommendations on AGM results has decreased. Institutional shareholders no longer follow proxy advisors’ voting recommendations uncritically and increasingly base their voting decisions also on their own governance and voting policies, making their voting behavior less predictable for companies.
  • Influential institutional investors increasingly use a multiyear view when taking their voting decisions. They make careful use of advisory and binding votes to guide proactively the development of companies’ governance framework or to respond retrospectively to deficits. In this AGM season, shareholder dissent with compensation-related agenda items increased again for the most controversial companies.
  • In an international perspective, compensation reports of Swiss issuers continue to receive significantly more AGAINST votes than their peers in the UK or the US.
  • Minority shareholders of companies with an anchor shareholder are significantly more critical than shareholders of widely-held companies.
  • Shareholders’ voting behavior as well as proxy advisor recommendations continue to show a clear preference for female board members and issuers keep increasing the fraction of women on their boards of directors.
  • Shareholder interest in AGM participation remains high: in this AGM season, the average AGM participation rate reached 70% in the SPI100 companies.
08.06.2018 SWIPRA Outlook AGM Season 2018 SWIPRA News Read More

Focus on the board of directors –Disclosure of board of directors' composition and board responsibilities, especially in the area of corporate social responsibility, continues to gain importance with investors.

Newsletter - read

Statement Panel of Experts - read

 

30.01.2018 Statement of the SWIPRA Panel of Experts regarding AGM Season 2018 SWIPRA Panel of Experts Read More

A statement of the SWIPRA Panel of Experts regarding issues, which should be particularly watched during the AGM Season 2018. Read statement

08.11.2017 SWIPRA Corporate Governance Survey 2017 SWIPRA Corporate Governance Survey Read More

The course is set prior to the AGM: the growing importance of governance activism

The decisive interaction between shareholders and issuers increasingly takes place throughout the year in so-called engagement discussions rather than at the general shareholder meetings. These engagements generally involve members of the board of directors and are requested predominantly by international institutional shareholders. Engagement discussions decisively influence issuers’ governance structures and are increasingly indispensable for companies to counter the standardized views of some market participants, in particular proxy advisors. This empirical finding is one of the key results of the SWIPRA Corporate Governance Survey 2017. Investors continue to criticize the disclosure of performance-related compensation in this year’s survey and are, contrary to previous years’ views, increasingly willing to express their discontent in binding votes on compensation amounts. Moreover, investors perceive the disclosure on corporate social responsibility of Swiss issuers credible, though they are looking for better transparency regarding the responsibilities of the board of directors in this field.

Newsletter - Download

Press Release - Download

Presentation of key findings - Download

Previous Surveys

Presentation Survey 2016 - Download

Presentation Survey 2015 - Download

Presentation Survey 2014 - Download

Presentation Survey 2013 - Download

 

 

16.06.2017 SWIPRA AGM Analysis 2017 SWIPRA AGM Analysis Read More
Annual general meetings (AGM) 2017 were characterized by an increasing opposition to compensation-related agenda items. The high level of criticism regarding compensation is to some extent a Swiss phenomenon as compensation reports were seen much more critical in Switzerland than in comparable foreign markets. This is due to the still widely spread standardized view of corporate governance, predominantly affecting smaller companies. They faced significantly higher against votes than larger companies. Proxy advisors also became increasingly critical, and a growing number of prominent, publicly discussed cases were sometimes difficult to objectively reconcile. The actual voting outcomes at the AGMs 2017 were ultimately much less critical than one could have initially expected. Shareholders still seem to have a generally high level of trust in their boards.

The press release of the SWIPRA AGM Analysis 2017 can be found here.

A presentation with graphs and further results can be found here.

 

10.01.2017 SWIPRA Outlook AGM Season 2017 SWIPRA News Read More

Improved communication of company-specific corporate governance solutions and less “one size fits all”?

In view of the upcoming 2017 annual general meetings (AGM) season,  SWIPRA considers the following items of particular relevance:

  • the truly independent acting of the board of directors and its committees as well as ensuring the necessary information available to the decision-makers,
  • the relations between the corporate strategy, performance incentives, target achievements and effective compensation,
  • a comprehensible description of the importance of corporate social responsibility and the respective responsibilities within the company,
  • an effective value reporting that transparently communicates these processes,
  • a transparent payout policy embedded in the company’s cash management.
25.11.2016 Press Release: Swiss company law revision SWIPRA Position Paper Read More

In today’s press release, SWIPRA comments on the Federal Council’s opinion regarding the change in the Swiss company law.

31.10.2016 Webinar - SWIPRA Corporate Governance Survey 2016 4th SWIPRA survey on the development of corporate governance in Switzerland Read More

The slides of this webinar are available here.

A recording of the webinar can be viewed here.

21.06.2016 SWIPRA AGM Analysis 2016 SWIPRA AGM Analysis Read More
The press release of the SWIPRA AGM Analysis 2016 can be found here.
A presentation with graphs and further results can be found here.
06.01.2016 Newsletter – Preview AGM Season 2016 SWIPRA News Read More

The SWIPRA Newsletter with a preview to the AGM season 2016 and corporate governance core topics.

here.

08.12.2015 Newsletter – Swiss Company Law Reform SWIPRA Position Paper Read More

The SWIPRA Newsletter on the message of the Swiss Federal Council regarding the ongoing reform of the Swiss corporate law can be found here.

19.10.2015 Results SWIPRA Corporate Governance Survey 2015 SWIPRA Survey Read More

Efforts related to shareholder votes on management compensation agenda items are considered disproportionate compared to their value relevance. This is a finding of the third corporate governance survey conducted by the Swiss proxy advisor SWIPRA. All surveyed groups – pension funds, Swiss and foreign institutional asset managers and all SPI® companies – do not perceive compensation related agenda items as the most important value driver for a company, while the analysis of these agenda items was particularly time-consuming during the 2015 general meeting season. Further important findings show that all participants are in general critical with respect to additional regulation concerning corporate governance. A disagreement regarding the value of shareholder voting rights exists: Unlike institutional asset managers, pension funds only see little value in exercising shareholder voting rights.

 

The press release can be found here.

The presentation of the key results can be found here.

24.07.2015 Newsletter – Swiss AGM Season 2015 SWIPRA Newsletter Read More

SWIPRA analyzed the results of the AGMs held so far of the 100 largest Swiss companies contained in the SPI®. Key findings relate to topics such as management compensation, shareholder representation as well as influence and philosophy of proxy advisors.

For a summary of the findings as well as graphs of the empirical analysis klick here.

17.03.2015 New SWIPRA Website SWIPRA News Read More

SWIPRA has launched a new website as of today! The new webpage should provide interested users with a quicker access to the relevant information and allow an easy navigation through the content. Enjoy!

18.11.2014 SWIPRA Corporate Governance Survey 2014 SWIPRA News Read More

On November 18, 2014, SWIPRA presented the results of the Corporate Governance Survey 2014. The most important insights can be found in this presentation and are summarized in the press release.

 

30.11.2013 SWIPRA Position Paper on the new Swiss legislation regarding SWIPRA Position Paper Read More

SWIPRA Position Paper on the new Swiss legislation regarding “Say-on-Pay”: Ordinance against excessive Compensation, November 20, 2013