Scope
Public-interest companies with ≥500 FTEs AND ≥CHF 20m balance sheet or CHF 40m turnover (two consecutive years)
Switzerland · act
Code of Obligations Art. 964a–c — non-financial reporting
Swiss Code of Obligations Art. 964a–964c
In forceApplies 2022-01-01
Penalties
Criminal fines for false/missing reports (CO Art. 325ter ff.)
Last verified
2026-08-22
In plain language
What this law does
Annual report on non-financial matters — environment (incl. CO₂ targets), social, employee, human rights and anti-corruption — approved and signed by the supreme governing body.
Core obligations
Business model; policies incl. due diligence; risks (own + business relationships); measures + effectiveness; main KPIs; governing-body approval
Dictionary
Terms defined in this law
- Public-interest companies (PIEs) with ≥**500 FTEs** AND ≥**CHF 20m balance sheet** or **CHF 40m turnover** (2 consecutive years).Code of Obligations (CO) Art. 964a–c
- Coverage of the four subject areasCode of Obligations (CO) Art. 964a–c
- Report approved and signed by the **supreme management/governing body**; **no external assurance required**.Code of Obligations (CO) Art. 964a–c
- First reports for FY2023 (published 2024).Code of Obligations (CO) Art. 964a–c
- Report on non-financial mattersCode of Obligations (CO) Art. 964a–c
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