Food for Thought

In 2021, the Swiss Code of Obligations was extended to include requirements regarding non-financial disclosure and due diligence obligations (articles 964a et seqq. CO). The new non-financial disclosure provisions stipulated in articles 964a-c CO concern most listed companies. They will apply for the first time in the 2023 financial year, which means that companies will have to report non-financial information for the first time in 2024. However, the new disclosure provisions raise some questions about how they can or should be met.

During this event, various experts will aim to give more clarity on how to fulfill the Swiss law governing non-financial disclosure obligations by discussing questions such as:

• Which (combinations of) sustainability frameworks can be
  expected to fulfill the non-financial disclosure
  obligations in the Swiss law?
•  Does TCFD fulfill the environmental disclosure obligation?
• How does the Swiss law relate to non-financial disclosure
  obligations in key foreign jurisdictions and to the expectations of
  the global investor base?

Take the opportunity to learn from and discuss with our experts and register for this event.