Internal Law 2 Private law - Administration of civil justice - Enforcement 22 Code of Obligations
Diritto nazionale 2 Diritto privato - Procedura civile - Esecuzione 22 Codice delle obbligazioni

220 Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)

220 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (Libro quinto: Diritto delle obbligazioni)

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Art. 964b B. Purpose and content of the report

1 The report on non-financial matters shall cover environmental matters, in particular the CO2 goals, social issues, employee-related issues, respect for human rights and combating corruption. The report shall contain the information required to understand the business performance, the business result, the state of the undertaking and the effects of its activity on these non-financial matters.

2 The report shall include in particular:

1.
a description of the business model;
2.
a description of the policies adopted in relation to the matters referred to in paragraph 1, including the due diligence applied;
3.
a presentation of the measures taken to implement these policies and an assessment of the effectiveness of these measures;
4.
a description of the main risks related to the matters referred to in paragraph 1 and how the undertaking is dealing with these risks; in particular it shall cover risks:
a.
that arise from the undertaking's own business operations, and
b.
provided this is relevant and proportionate, that arise from its business relationships, products or services;
5.
the main performance indicators for the undertaking's activities in relation to the matters referred to in paragraph 1.

3 If the report is based on national, European or international regulations, such as the principles laid down by the Organisation for Economic Cooperation and Development (OECD) in particular, the regulations applied must be mentioned in the report. In applying such regulations, it must be ensured that all the requirements of this Article are met. If necessary, a supplementary report must be prepared.

4 If an undertaking has sole control or joint control with other company of one or more other Swiss or foreign undertakings, the report shall cover all these undertakings.

5 If the undertaking does not follow a policy with respect to one or more of the matters referred to in paragraph 1, it shall explain this clearly in the report, stating the reasons therefor.

6 The report shall be prepared in a national language or in English.

Art. 964a A. Principio

1 Le imprese presentano una relazione annuale sugli aspetti extrafinanziari se:

1.
sono società di interesse pubblico ai sensi dell’articolo 2 lettera c della legge del 16 dicembre 2005795 sui revisori;
2.
unitamente alle imprese da esse controllate, siano queste svizzere o estere, contano per due esercizi consecutivi almeno 500 posti di lavoro a tempo pieno in media annua; e
3.
unitamente alle imprese da esse controllate, siano queste svizzere o estere, oltrepassano per due esercizi consecutivi uno dei valori seguenti:
a.
somma di bilancio di 20 milioni di franchi,
b.
cifra d’affari di 40 milioni di franchi.

2 Sono dispensate da tale obbligo le imprese controllate da un’impresa:

1.
cui è applicabile il capoverso 1; o
2.
tenuta in forza del diritto estero a presentare una relazione equivalente.

795 RS 221.302

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.