OR Art. 964b -
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. 964b OR from 2025
Art. 964b Purpose and content of the report
1 The report on non-financial matters shall cover environmental matters, in particular the CO2 goals, social issues, employee-related issues, respect for human rights and combating corruption. The report shall contain the information required to understand the business performance, the business result, the state of the undertaking and the effects of its activity on these non-financial matters.
2 The report shall include in particular:
1. a description of the business model;2. a description of the policies adopted in relation to the matters referred to in paragraph 1, including the due diligence applied;3. a presentation of the measures taken to implement these policies and an assessment of the effectiveness of these measures;4. a description of the main risks related to the matters referred to in paragraph 1 and how the undertaking is dealing with these risks; in particular it shall cover risks:a. that arise from the undertaking'"s own business operations, andb. provided this is relevant and proportionate, that arise from its business relationships, products or services;5. the main performance indicators for the undertaking'"s activities in relation to the matters referred to in paragraph 1.3 If the report is based on national, European or international regulations, such as the principles laid down by the Organisation for Economic Cooperation and Development (OECD) in particular, the regulations applied must be mentioned in the report. In applying such regulations, it must be ensured that all the requirements of this Article are met. If necessary, a supplementary report must be prepared.
4 If an undertaking has sole control or joint control with other company of one or more other Swiss or foreign undertakings, the report shall cover all these undertakings.
5 If the undertaking does not follow a policy with respect to one or more of the matters referred to in paragraph 1, it shall explain this clearly in the report, stating the reasons therefor.
6 The report shall be prepared in a national language or in English.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
