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Swiss Civil Code

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Summary

The Swiss Civil Code details the expectations of how businesses should operate. The Code requires companies to produce an annual report, which is to include the balance sheet, profit and loss account, and notes to the accounts. This report is to be completed within six months of the end of the financial year and submitted to the responsible management bodies. The Code includes the principles that should be followed during financial reporting and provides a simple framework for completing the key components to the annual report. Large companies, which require their reports to be audited, must also provide a cash flow statement and a management report as part of their annual report. The management report is to include information on risk, research and development, and future prospects.

Thumbnail image for The Swiss Civil Code details the expectations of how businesses should operate. The Code requires companies to produce an annual report, which is to include the balance sheet, profit and loss account, and notes to the accounts. This report is to be completed within six months of the end of the financial year and submitted to the responsible management bodies. The Code includes the principles that should be followed during financial reporting and provides a simple framework for completing the key components to the annual report. Large companies, which require their reports to be audited, must also provide a cash flow statement and a management report as part of their annual report. The management report is to include information on risk, research and development, and future prospects.
Issuer

Switzerland

Year

2022

Region

Europe

Issuer (type)

Swiss Federal Council (Government)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Arts, Entertainment, & Recreation
  • Real Estate, Rental & Leasing
  • Finance & Insurance
  • Transportation & Warehousing
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 17: Partnerships for the Goals

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