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• 11.11 Revision of company law

  The revised company law came into force on 1 January 2023. With the entry into force of the corresponding amendments to the Swiss Code of Obligations (CO) and the Commercial Register Ordinance (HRegV)…

• 4.1 Overview and Current Framework in Switzerland

  To help issuers comply with the requirements for due diligence and reporting on non-financial matters, the following section summarizes the current reporting and due diligence standards. An outlook on…

• 5.7 Omnibus Initiative

  On February 26, 2025, the first proposals were presented as part of the Omnibus initiative, which could bring significant changes and shifts to current reporting requirements. This initiative follows …