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The AHV 21 reform (of old age and survivors’ insurance, AHV) will enter into force on 1 January 2024. The new provisions introduced in connection with AHV 21 will require employers to make changes in various areas. 

Measuring Scope 1, 2 and 3 emissions will be a fundamental requirement in sustainability reporting frameworks, including IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and US SEC rules. BDO’s Sustainability At a Glance – The Greenhouse Gas Protocol...

There’s not long to go now: On 1 September 2023, the revised Data Protection Act will enter into force, introducing increased disclosure, information and reporting obligations.

The AHV 21 reform is expected to enter into force on 1 January 2024. This is how it will affect insured persons and companies.

On 25 September 2020 and after lengthy debates, the Swiss Parliament has enacted a complete revision of the 1993 Swiss Data Protection Act.

2022 was a milestone year in the development of sustainability reporting standards. The ISSB, EFRAG and the US SEC all made significant strides in developing their own sustainability standards. Read BDO's 31 December 2022 year-end Sustainability Reporting Update for information on developments by...

ETIAS - European travel information and authorisation system | The protection status S is extended | Quota for croatian nationals

Welcome to the last issue of Horizons for 2022.

While the focus was only on certain industries in the past, every company is potentially at risk today.