Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17298

This text was translated from EN into Rumantsch Grischun.

The report on non-financial matters shall cover environmental matters, in particular the CO2 goals, social issues, employee-related issues, respect for human rights and combating corruption. The report shall contain the information required to understand the business performance, the business result, the state of the undertaking and the effects of its activity on these non-financial matters. The report shall include in particular:1.  a description of the business model;2.  a description of the policies adopted in relation to the matters referred to in paragraph 1, including the due diligence applied;3.  a presentation of the measures taken to implement these policies and an assessment of the effectiveness of these measures;4.  a description of the main risks related to the matters referred to in paragraph 1 and how the undertaking is dealing with these risks; in particular it shall cover risks:a.  that arise from the undertaking's own business operations, andb.  provided this is relevant and proportionate, that arise from its business relationships, products or services;5.  the main performance indicators for the undertaking's activities in relation to the matters referred to in paragraph 1. If the report is based on national, European or international regulations, such as the principles laid down by the Organisation for Economic Cooperation and Development (OECD) in particular, the regulations applied must be mentioned in the report. In applying such regulations, it must be ensured that all the requirements of this Article are met. If necessary, a supplementary report must be prepared. If an undertaking has sole control or joint control with other company of one or more other Swiss or foreign undertakings, the report shall cover all these undertakings. If the undertaking does not follow a policy with respect to one or more of the matters referred to in paragraph 1, it shall explain this clearly in the report, stating the reasons therefor. The report shall be prepared in a national language or in English.

Il rapport davart las dumondas betg finanzialas infurmescha davart dumondas da l’ambient, en spezial davart las finamiras da CO2, davart dumondas socialas, davart dumondas da persunal, davart il respect dals dretgs umans sco er davart il cumbat cunter la corrupziun. Il rapport cuntegna quellas indicaziuns ch’èn necessarias per chapir l’andament ed il resultat da las fatschentas, la situaziun da l’interpresa sco er las consequenzas da sia activitad sin quests aspects. Il rapport cuntegna en spezial:1. ina descripziun dal model da fatschenta;2. ina descripziun dals concepts persequitads areguard las dumondas tenor l’alinea 1, inclusiv l’examinaziun da la diligenza che vegn applitgada;3. ina preschentaziun da las mesiras prendidas per realisar quests concepts sco er ina valitaziun da l’efficacitad da questas mesiras;4. ina descripziun da las ristgas essenzialas en connex cun las dumondas tenor l’alinea 1 sco er dal management da questas ristgas tras l’interpresa; decisivas èn las ristgas:a. che resultan tras l’atgna activitad commerziala da l’interpresa, eb. che resultan – en cas che quai è relevant e commensurà – tras sias relaziuns commerzialas, tras ses products u tras ses servetschs;5. ils indicaturs da prestaziuns ch’èn essenzials per las activitads da l’interpresa areguard las dumondas tenor l’alinea 1. Sch’il rapport sa basa sin ovras reglamentaras naziunalas, europeicas u internaziunalas, sco en spezial las Directivas da l’Organisaziun da cooperaziun e svilup economic (OECD), sto l’ovra reglamentara applitgada vegnir numnada en il rapport. Sche talas ovras reglamentaras vegnan applitgadas, stoi vegnir garantì che tut las prescripziuns da quest artitgel èn ademplidas. En cas da basegn sto vegnir redigì in rapport cumplementar. Sch’ina interpresa controllescha, suletta u ensemen cun autras interpresas, ina u pliras interpresas svizras u estras, cumpiglia il rapport tut questas interpresas. Sche l’interpresa na persequitescha betg in concept areguard ina u pliras dumondas tenor l’alinea 1, sto ella explitgar e motivar quai cleramain en il rapport. Il rapport sto vegnir redigì en ina lingua naziunala u en englais.