Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ The re­port on non-fin­an­cial mat­ters shall cov­er en­vir­on­ment­al mat­ters, in par­tic­u­lar the CO₂goals, so­cial is­sues, em­ploy­ee-re­lated is­sues, re­spect for hu­man rights and com­bat­ing cor­rup­tion. The re­port shall con­tain the in­form­a­tion re­quired to un­der­stand the busi­ness per­form­ance, the busi­ness res­ult, the state of the un­der­tak­ing and the ef­fects of its activ­ity on these non-fin­an­cial mat­ters.

² The re­port shall in­clude in par­tic­u­lar:

1.

a de­scrip­tion of the busi­ness mod­el;

2.

a de­scrip­tion of the policies ad­op­ted in re­la­tion to the mat­ters re­ferred to in para­graph 1, in­clud­ing the due di­li­gence ap­plied;

3.

a present­a­tion of the meas­ures taken to im­ple­ment these policies and an as­sess­ment of the ef­fect­ive­ness of these meas­ures;

4.

a de­scrip­tion of the main risks re­lated to the mat­ters re­ferred to in para­graph 1 and how the un­der­tak­ing is deal­ing with these risks; in par­tic­u­lar it shall cov­er risks:

a.

that arise from the un­der­tak­ing's own busi­ness op­er­a­tions, and

b.

provided this is rel­ev­ant and pro­por­tion­ate, that arise from its busi­ness re­la­tion­ships, products or ser­vices;

5.

the main per­form­ance in­dic­at­ors for the un­der­tak­ing's activ­it­ies in re­la­tion to the mat­ters re­ferred to in para­graph 1.

³ If the re­port is based on na­tion­al, European or in­ter­na­tion­al reg­u­la­tions, such as the prin­ciples laid down by the Or­gan­isa­tion for Eco­nom­ic Co­oper­a­tion and De­vel­op­ment (OECD) in par­tic­u­lar, the reg­u­la­tions ap­plied must be men­tioned in the re­port. In ap­ply­ing such reg­u­la­tions, it must be en­sured that all the re­quire­ments of this Art­icle are met. If ne­ces­sary, a sup­ple­ment­ary re­port must be pre­pared.

⁴ If an un­der­tak­ing has sole con­trol or joint con­trol with oth­er com­pany of one or more oth­er Swiss or for­eign un­der­tak­ings, the re­port shall cov­er all these un­der­tak­ings.

⁵ If the un­der­tak­ing does not fol­low a policy with re­spect to one or more of the mat­ters re­ferred to in para­graph 1, it shall ex­plain this clearly in the re­port, stat­ing the reas­ons there­for.

⁶ The re­port shall be pre­pared in a na­tion­al lan­guage or in Eng­lish.