Practical guide: non-financial reporting in accordance with Art. 964a ff. of the Swiss Code of Obligations

From 2024, large Swiss companies will be required to prepare a non-financial report in accordance with Art. 964a ff. of the Swiss Code of Obligations. This requires the careful collection, evaluation and consolidation of relevant data for the year 2023 as well as the implementation of measures to manage material risks. The recently introduced liability regulations for board members underline the importance of these new disclosure obligations.

All of the companies concerned have learned a great deal in recent months – often under considerable pressure – about the difficulties and also the new opportunities that arise. Based on over 20 years of project experience and working with numerous customers in the current reporting season, Sustainserv has found that the steps recommended in the practical guide (only in German) contribute significantly to success:

  • Invest in the groundwork, including a solid materiality analysis.
  • Consider the requirements for non-financial reporting consistently in the overall concept of your corporate reporting.
  • Report adequately on human rights, also within your supply chain.
  • Take the new legal obligations and liabilities into account in your process planning, especially with regard to the necessary approvals.

Sustainserv is available for an exchange of experiences on options for effective and efficient materiality analysis, climate reporting according to TCFD or preparation for mandatory or voluntary implementation of the European CSRD/ESRS requirements.


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