1 Unternehmen erstatten jährlich einen Bericht über nichtfinanzielle Belange, wenn sie:
2 Von dieser Pflicht befreit sind Unternehmen, die von einem anderen Unternehmen kontrolliert werden:
1 Companies that are required by law to undergo an ordinary audit and which and which are either themselves or through a company that they control involved in the extraction of minerals, oil or natural gas or in the harvesting of timber in primary forests must produce a report each year on the payments they have made to state bodies.797
2 If the company must draw up consolidated annual accounts, then it must produce a consolidated report on payments made to state bodies (group payments report); this replaces the reports from the individual companies.
3 If a company with registered office in Switzerland is included in the group payments report that it or another company with registered office abroad has produced in accordance with the Swiss or equivalent regulations, it need not produce a separate report on payments made to state bodies. It must however in the Annex to the annual accounts indicate the other company in whose report it has been included, and publish this report.
4 Extraction includes all activities carried out by the company in the areas of exploration, prospecting, discovery, development and extraction of minerals, oil and natural gas deposits and the harvesting of timber in primary forests.
5 State bodies are national, regional or local authorities in a third country together with the departments and businesses controlled by such authorities.
797 The correction by the FA Drafting Committee of 21 Nov. 2022, published on 9 Feb. 2023, relates to the French text only (AS 2023 62).
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.