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


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Art. 964c

C. Ap­prov­al, pub­lic­a­tion, keep­ing and re­tain­ing

 

1 The re­port on non-fin­an­cial mat­ters re­quires the ap­prov­al and sig­na­ture of the su­preme man­age­ment or gov­ern­ing body and the ap­prov­al of the gov­ern­ing body re­spons­ible for ap­prov­ing the an­nu­al ac­counts.

2 The su­preme man­age­ment or gov­ern­ing body shall en­sure that the re­port:

1.
is pub­lished on­line im­me­di­ately fol­low­ing ap­prov­al;
2.
re­mains pub­licly ac­cess­ible for at least ten years.

3 Art­icle 958f ap­plies by ana­logy to keep­ing and re­tain­ing the re­ports.

 
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