Food for Thought

Food for Thought

Consensus or Dissent? How to Fulfill the Swiss Law Governing Non-Financial Disclosure Obligations

08:00 - 09:50
Zürich, Switzerland

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.

Date Tuesday, 13 September 2022
Time 08:00 am – 09:50 am CET
Closing Date Thursday, 8 September 2022
Location SIX Convention Point, Pfingstweidstrasse 110, 8005 Zürich, Directions
Language English


08:00 - 08:30 am Breakfast & Networking
08:30 - 08:35 am Welcome
Valeria Ceccarelli, Head Primary Markets, SIX Swiss Exchange
08:35 - 08:50 am

Keynote: Introduction to Articles 964a-c CO

David Oser, Partner, Homburger

08:50 - 09:50 am

Panel: Consensus or Dissent? Open Questions Related to Articles 964a-c CO

Annette Weber, Partner, Advestra

Dominik Marbet, Head of Public Affairs & Sustainability, Baloise Group

Marcel Meyer, Partner, Sustainability Lead,
Deloitte Switzerland

Dr. Mark Veser, Partner, Head Climate Change and Sustainability, EY Switzerland

Moderator: Walter Thomas Lutz, Editorial Director, Center for Corporate Reporting (CCR)