Abbreviations and definitions

Abbreviation / Term

Definition / Explanation

Affiliate

Entity over which an investor has significant influence but not control (accounting term)

AGVS

Auto Gewerbeverband Schweiz

AI

Artificial Intelligence

AIB

Association of Issuing Bodies

BEIS

UK Department for Business, Energy & Industrial Strategy

BfE

Swiss Federal Office of Energy

BoD

Board of Directors

CBEC

Cantonal Building Energy Certificate

CISO

Chief Information Security Officer

cNPS

candidate Net Promoter Score

CO

(Swiss) Code of Obligations

CO₂

Carbon Dioxide

CO₂e

Carbon dioxide equivalent, a unit of measurement used to standardise the climate impact of various greenhouse gases, such as nitrous oxide, methane, and hydrofluorocarbons.

CoC

Code of Conduct

DDTrO

Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour

DEFRA

Department for Environment Food and Rural Affairs

DMA

Double Materiality Assessment

DPA

Data Processing Agreements

DPMS

Data Protection Management System

DPO

Data Protection Officer

ELT

Executive Leadership Team

ERM

Enterprise Risk Management

ESG

Environment, Social and Governance

EV

Electric Vehicle

FADP

Swiss Data Protection Act

FDPIC

Swiss Federal Data Protection and Information Commissioner

FIDO

Fast IDentity Online

FTE

Full-Time Equivalent

GCO

Group Compliance Officer

GHG

Greenhouse Gas

GHG Protocol

Greenhouse Gas Protocol

GRI

Global Reporting Initiative

IAPP

International Association of Privacy Professionals

IEA

International Energy Agency

IPCC

Intergovernmental Panel on Climate Change

ISMS

Information Security Management System

ISO

International Organization for Standardization

Joint ventures

Joint arrangements with shared control and rights to net assets (accounting term)

KPI

Key Performance Indicator

LCA

Life Cycle Assessment

MFA

Multi-Factor Authentication

Minergie

Swiss Standard for Sustainable Building

Minority interests

Ownership in a subsidiary not attributable to the parent company, meaning non-controlling interests (accounting term)

MWh

Megawatt-hour

n/a

not available

NGFS

Network for Greening the Financial System

NTM

Network for Transport Measures

PGSP

Profit Growth Share Plan

RAC

Risk and Audit Committee

RoPA

Record of Processing Activities

SASB

Sustainability Accounting Standards Board

SBTi

Science-Based Targets initiative

SCC

Standard Contractual Clauses

SDG

Sustainable Development Goals

SLU

SMG Learning Universe

SMG Leader

A leader is defined as employees in management positions who leads at least one employee directly

SOC2

Service Organisation Control Type 2

SPOC

Single Point of Contact

Sustainability SteerCo

Sustainability Steering Committee

TCFD

Task Force on Climate-related Financial Disclosures

TWINT

Switzerland’s leading mobile payment app

UNGPs

United Nations Guiding Principles on Business and Human Rights

VUD

Association for Corporate Data Protection

WRI

World Resources Institute