The regular reporting obligations incumbent upon exchange-listed companies include the obligation to publish annual and semi-annual reports. The core content includes comprehensive information on company's financial situation, assets & liabilities and profit or loss, along with in-depth statements about corporate governance.
As part of their ordinary financial reporting, companies listed on the Swiss Stock Exchange are required to publish a balance sheet and income statement twice a year. The IFRS, US GAAP, Swiss GAAP FER and Banking Act accounting standards recognised by us provide the basis for a realistic and comprehensible account of the company’s financial situation.
A listed company’s annual report describes its management principles – the relationship between shareholders, the board of directors and executive management. This is communicated as factual and comprehensible information on the corporate and capital structure, the composition of governing bodies and shareholder participation rights.
Companies are increasingly recording their environmental and social performance, and this information is often incorporated into the annual report. Exchange-listed companies that opt in to sustainability reporting undertake to prepare a report in accordance with an internationally recognised standard and to publish it online.