Chapter 08 · Finance, data & evidenceSustainability Language
Report on non-financial matters
Definition
must cover: (1) business model description; (2) policies incl. due diligence applied; (3) **risks** (own operations and, where relevant and proportionate, business relationships, products, services); (4) **measures taken and their effectiveness**; (5) **main performance indicators**.
References
must cover: (1) business model description; (2) policies incl. due diligence applied; (3) **risks** (own operations and, where relevant and proportionate, business relationships, products, services); (4) **measures taken and their effectiveness**; (5) **main performance indicators**.
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.