Through Art. 9
DCG[pdf] in conjunction with Art. 9 Point 2.03
DRRO[pdf] issuers have the opportunity, by means of an opting in, to inform SIX Exchange Regulation that
they issue sustainability report in accordance with an
internationally recognised standard[pdf]. This fact is published on this website for the purpose of
informing market participants.
In addition, companies remain free to issue and publish a sustainability report in line with an
internationally recognised standard without reporting this to SIX Exchange Regulation. It is also permissible
to include certain sustainability topics in their annual report.
Issuers that decide to make use of the opting in are obliged to adopt the sustainability report in accordance
with the chosen internationally recognised standard and to publish it on their website within eight months of
the balance sheet date for the annual financial statements for a period of five years.