Small and medium-sized enterprises (SME) often use informal implementation strategies to comply with legal requirements. According to Professor Christian Hauser (University of Applied Sciences of the Graubünden), this should also be taken into account in scientific studies.
Using the example of international guidelines in the areas of environment, social affairs and corporate governance, he explained in his presentation "You're measuring the wrong thing: Empirical evidence on ESG impact and implementation strategies in SMEs in Switzerland" at the forum in early March how SMEs in the Alpine republic implement the requirements in-house.
