Chapter 08 · Finance, data & evidenceSustainability Language
Report approved and signed by the **supreme management/governing body**; **no external assurance required**.
Definition
Report approved and signed by the **supreme management/governing body**; **no external assurance required**.
References
Switzerlandgovernance
Report approved and signed by the **supreme management/governing body**; **no external assurance required**.
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.