“…Code of Conducts, CSR or sustainability reports), which could be traced back to the need to increase stakeholder engagement and dialogue to sustain competitive advantage. As Gentile and Lorenz (2012), Gentile (2012), Samuel et al (2012) and Lorenz and Spescha (2012) showed in a set of comparative studies, Swiss CSR seems to be mainly driven by traditional values and ethics. Similar to many European countries Moon, 2004, 2007), strategic or "explicit" CSR is still very seldom in Switzerland; on the contrary, it is solely internally communicated and inter-sector CSR relationships (e.g.…”