OR Art. 964a -

Einleitung zur Rechtsnorm OR:

The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.

Art. 964a OR from 2024

Art. 964a Transparency on Non-Financial Matters A. Principle

¹ Undertakings shall prepare a report on non-financial matters each year if:

1. they are companies of public interest as defined in Article 2 letter c of the Auditor Oversight Act of 16 December 2005 ⁽¹⁾ ;

2. together with the Swiss or foreign undertakings that they control, they have at least 500 full-time equivalent positions on annual average in two successive financial years; and

3. together with the Swiss or foreign undertakings that they control, they exceed at least one of the following amounts in two successive financial years:

a. a balance sheet total of 20 million francs,

b. sales revenue of 40 million francs.

² The foregoing requirement does not apply to undertakings that are controlled by another undertaking:

1. to which paragraph 1 applies; or

2. that must prepare an equivalent report under foreign law.

⁽¹⁾ SR 221.302

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.