List of Abbreviations

Appendix

List of Abbreviations

BVV 2

CHF CO 2 DCF ESG FOEN G7 GM GRESB IFC IIGCC ILG JPY KKV OECD PRI ROIC SASB SDGs SMI SSF SVVK-ASIR UN UN COP 21 Swiss Federal Law on Occupational Retirement, Survivors’ and Disability Pension Plans (BVG) Swiss franc Carbon dioxide Discounted cash flow Environmental, social, governance Federal Office for the Environment Group of Seven General meeting Global Real Estate Sustainability Benchmark International Finance Corporation Institutional Investors Group on Climate Change Investment Leaders Group Japanese yen Ordinance on Collective Capital Investments Organisation for Economic Cooperation and Development Principles for Responsible Investment Return on Invested Capital Sustainability Accounting Standards Board Sustainable Development Goals Swiss Market Index Swiss Sustainable Finance Swiss Association for Responsible Investments United Nations UN Climate Conference in Paris 2015

UNGC USD VegüV

WACC WBCSD United Nations Global Compact US dollar Ordinance against Excessive Compensation in Listed Corporations Weighted average cost of capital World Business Council for Sustainable Development