Chapter 08 · Finance, data & evidenceSustainability Language
Public-interest companies (PIEs) with ≥**500 FTEs** AND ≥**CHF 20m balance sheet** or **CHF 40m turnover** (2 consecutive years).
Definition
Public-interest companies (PIEs) with ≥**500 FTEs** AND ≥**CHF 20m balance sheet** or **CHF 40m turnover** (2 consecutive years).
References
Switzerlandscope
Public-interest companies (PIEs) with ≥**500 FTEs** AND ≥**CHF 20m balance sheet** or **CHF 40m turnover** (2 consecutive years).
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.