Through Art. 9 DCG in conjunction with Art. 9 Point 2.03 DRRO issuers have the opportunity, by means of an opting in, to inform SIX Exchange Regulation that they issue sustainability report in accordance with an internationally recognised standard. This fact is published on this website for the purpose of informing market participants.
In addition, companies remain free to issue and publish a sustainability report in line with an internationally recognised standard without reporting this to SIX Exchange Regulation. It is also permissible to include certain sustainability topics in their annual report.
Issuers that decide to make use of the opting in are obliged to adopt the sustainability report in accordance with the chosen internationally recognised standard and to publish it on their website within eight months of the balance sheet date for the annual financial statements for a period of five years.
Further information on the obligations in connection with sustainability reporting is available here.