UBS Climate Target Delays After Credit Suisse Merger: A Strategic Analysis of ESG Commitments vs. Shareholder Value
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| Natura: | Recurso digital |
| Lingua: | inglese |
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2025
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| _version_ | 1866901637500502016 |
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| author | Tan, Kwan Hong |
| author_facet | Tan, Kwan Hong |
| contents | <p>This strategic analysis examines UBS Group AG's significant retreat from its climate commitments following its emergency acquisition of Credit Suisse. In 2025, UBS announced a ten-year delay to its operational net-zero target, removed climate-linked metrics from executive compensation, and withdrew from the Net-Zero Banking Alliance (NZBA). The presentation frames these actions as a pivotal case study in the tension between Environmental, Social, and Governance (ESG) pledges and shareholder value, particularly during a complex post-merger integration.</p> <p>Utilizing frameworks such as the Triple Layered Business Model Canvas, Stakeholder Theory, and Carroll's CSR Pyramid, the analysis identifies critical governance failures and a strategic shift towards shareholder primacy. It assesses the multifaceted impacts on key stakeholders—including shareholders, clients, employees, and civil society—revealing both short-term financial gains and significant long-term reputational and financial risks.</p> <p>The report concludes that UBS's approach creates a false dichotomy between integration and sustainability, treating ESG as a dispensable "bolt-on" rather than an integral component of long-term strategy. It offers five strategic recommendations for UBS to rebuild credibility, including reinstating climate-linked executive pay, establishing an accelerated financed emissions pathway, and launching a climate transition financing initiative, ultimately arguing that authentic ESG integration is a strategic imperative for sustainable value creation.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_17504283 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | UBS Climate Target Delays After Credit Suisse Merger: A Strategic Analysis of ESG Commitments vs. Shareholder Value Tan, Kwan Hong Sustainability Environmental sustainability Sustainability sciences Sustainability screening Principle of sustainability Sustainability risk assessment Corporate Social Responsibility CSR Environmental, Social, and Governance ESG Environment Environment Social Environment Social sciences Social inequalities Social psychology Social issues Social Cognition Social Interaction Social Comparison Governance Stakeholder Participation Stakeholder Participation/psychology Stakeholders Stakeholder Theory Business Ethics, Business Business economics Business models Business policy Business organisation UBS Credit Suisse Merger Climate Finance Net-Zero Target Shareholder Value Sustainable banking Corporate Governance Financed Emissions Business Model Canvas Strategic Management <p>This strategic analysis examines UBS Group AG's significant retreat from its climate commitments following its emergency acquisition of Credit Suisse. In 2025, UBS announced a ten-year delay to its operational net-zero target, removed climate-linked metrics from executive compensation, and withdrew from the Net-Zero Banking Alliance (NZBA). The presentation frames these actions as a pivotal case study in the tension between Environmental, Social, and Governance (ESG) pledges and shareholder value, particularly during a complex post-merger integration.</p> <p>Utilizing frameworks such as the Triple Layered Business Model Canvas, Stakeholder Theory, and Carroll's CSR Pyramid, the analysis identifies critical governance failures and a strategic shift towards shareholder primacy. It assesses the multifaceted impacts on key stakeholders—including shareholders, clients, employees, and civil society—revealing both short-term financial gains and significant long-term reputational and financial risks.</p> <p>The report concludes that UBS's approach creates a false dichotomy between integration and sustainability, treating ESG as a dispensable "bolt-on" rather than an integral component of long-term strategy. It offers five strategic recommendations for UBS to rebuild credibility, including reinstating climate-linked executive pay, establishing an accelerated financed emissions pathway, and launching a climate transition financing initiative, ultimately arguing that authentic ESG integration is a strategic imperative for sustainable value creation.</p> |
| title | UBS Climate Target Delays After Credit Suisse Merger: A Strategic Analysis of ESG Commitments vs. Shareholder Value |
| topic | Sustainability Environmental sustainability Sustainability sciences Sustainability screening Principle of sustainability Sustainability risk assessment Corporate Social Responsibility CSR Environmental, Social, and Governance ESG Environment Environment Social Environment Social sciences Social inequalities Social psychology Social issues Social Cognition Social Interaction Social Comparison Governance Stakeholder Participation Stakeholder Participation/psychology Stakeholders Stakeholder Theory Business Ethics, Business Business economics Business models Business policy Business organisation UBS Credit Suisse Merger Climate Finance Net-Zero Target Shareholder Value Sustainable banking Corporate Governance Financed Emissions Business Model Canvas Strategic Management |
| url | https://doi.org/10.5281/zenodo.17504283 |