Timo Heroth (Dr. HSG) is a lecturer at the Competence Center for Controlling within the Institute of Financial Services at Lucerne University of Applied Sciences and Arts. With many years of corporate banking experience, he also leads the Sustainability Fundamentals for IR Practitioners program in partnership with the Swiss Stock Exchange SIX. In addition, he is the co-founder of Equintel, which provides investors and companies with AI-powered analyses of double materiality and non-financial risks.