OR Art. 964l -
Einleitung zur Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 964l OR from 2025
Art. 964l Reporting
1 The supreme management or governing body shall prepare a report each year on compliance with the due diligence obligations.
2 The report shall be prepared in a national language or in English.
3 The supreme management or governing body shall ensure that the report:1. is published online within six months of the end of the financial year;2. remains publicly accessible for at least ten years.
4 Article 958f applies by analogy to keeping and retaining the reports.
5 Undertakings that offer products and services from undertakings that have prepared a report are not themselves required to prepare a report for those products and services.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
