{"id":278969,"date":"2022-12-03T09:00:07","date_gmt":"2022-12-03T03:30:07","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=278969"},"modified":"2022-12-02T17:27:28","modified_gmt":"2022-12-02T11:57:28","slug":"switzerland-adopts-ordinance-on-climate-disclosures","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/03\/switzerland-adopts-ordinance-on-climate-disclosures\/","title":{"rendered":"Switzerland adopts Ordinance on Climate Disclosures"},"content":{"rendered":"

Switzerland has adopted an Ordinance on Climate Disclosures. The Ordinance governs disclosures on climate issues by companies in accordance <\/span>with Article<\/span> 964<\/span>a<\/span> of the CO as part of environmental<\/span> matters<\/span> within the framework <\/span>of non<\/span>–<\/span>financial matters in accordance with Article<\/span> 964<\/span>b<\/span> of the CO.<\/span><\/span><\/p>\n

Note<\/strong>: Climate issues<\/span> cover<\/span> both the effects of climate change on companies and the effects <\/span>of companies’ activities on climate<\/span> change<\/span>. This Ordinance enters into force on 1 January 2024<\/span>.
\n<\/span><\/span><\/p>\n

Key points:<\/strong><\/p>\n

    \n
  1. If a company makes disclosures on climate issues<\/span>, it <\/span>shall<\/span> be<\/span> assumed<\/span> that<\/span> the<\/span> climate<\/span> disclosure<\/span> obligation<\/span> in<\/span> accordance<\/span> with <\/span>Article<\/span> 964<\/span>b<\/span> of the CO is complied with as regards climate issues.<\/span><\/span><\/li>\n
  2. If a company does not make disclosures on climate issues<\/span>, it must <\/span><\/span>demonstrate that it complies in other ways with the climate disclosure <\/span>obligati<\/span>on in accordance with Article<\/span> 964<\/span>b<\/span> of the CO as regards <\/span>climate issues; or<\/span><\/span> clearly declare that it does not follow any climate concept and justify this <\/span>decision.<\/span><\/span><\/li>\n
  3. Companies will be required to provide reporting based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).<\/li>\n
  4. The<\/span> e<\/span>ffectiveness of the measures taken by the company in connection with climate <\/span><\/span>issues can be<\/span> demonstrated<\/span> as part of a qualitative or quantitative overall assessment.<\/span><\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Switzerland has adopted an Ordinance on Climate Disclosures. The Ordinance governs disclosures on climate issues by companies in accordance with Article 964a <\/p>\n","protected":false},"author":8808,"featured_media":279002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[53345,3040,38198],"class_list":["post-278969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign","category-legislationupdates","tag-climate-disclosures","tag-Ordinance","tag-switzerland"],"yoast_head":"\nSwitzerland adopts Ordinance on Climate Disclosures | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/03\/switzerland-adopts-ordinance-on-climate-disclosures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Switzerland adopts Ordinance on Climate Disclosures\" \/>\n<meta property=\"og:description\" content=\"Switzerland has adopted an Ordinance on Climate Disclosures. 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