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Tag: financial reporting

  • Task force on nature-related financial disclosures

    Task force on nature-related financial disclosures The Task Force on Nature-related Financial Disclosures (TNFD) develops a framework for reporting nature-related financial risks and opportunities. Its recommendations help businesses and financial institutions assess, report, and act on their dependencies, impacts, risks, and opportunities related to nature and biodiversity. Structured around four pillars, consistent with the TCFD…

  • Swiss Code of Obligations

    Swiss Code of Obligations The Swiss Code of Obligations is a key component of Switzerland’s legal framework that governs contracts, business transactions, and corporate law. Enacted in 1911 and regularly updated, it outlines the rules and regulations for commercial activities, including the formation of contracts, liability, corporate governance, and financial reporting. For companies, the Swiss…