Chapter 08 · Finance, data & evidenceSustainability Language
Coverage of the four subject areas
Definition
**environmental matters (incl. CO₂ targets), social matters, employee matters, respect for human rights, and combating corruption**.
References
Switzerlanddisclosure
**environmental matters (incl. CO₂ targets), social matters, employee matters, respect for human rights, and combating corruption**.
Code of Obligations Art. 964a–c — non-financial reportingCode of Obligations (CO) Art. 964a–c · verified 2026-08-22
Overview
The overview for this term is being prepared.