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 2026-08-22Official text
Overview
The overview for this term is being prepared.