Swiss code of best practice for corporate governance

Swiss code of best practice for corporate governance


Date :

29 February 2016

Date posted :

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Since it was introduced in 2002, the “Swiss Code of Best Practice for Corporate Governance” has strongly influenced the development of corporate governance in Switzerland and has proven to be an effective instrument of self-regulation. Various developments in the past few years have made it necessary to modify the “Swiss Code”.

The revised version takes into account the changes that have resulted from Article 95(3) of the Federal Constitution. It emphasises in particular the concept of sustainable corporate success as the lodestar of sensible “corporate social responsibility”. It also prescribes specific modifications to the composition of the Board of Directors (including representation of women) and to risk management (incl. compliance).