This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • Risk Assessment

Risk Assessment

Running a business inevitably involves the analysis and handling of risk. Successful business people do not merely accept risk, but know how to manage it. Managing risk encompasses both a preventative approach and putting the necessary systems in place to deal with risk when it arises.

Against the backdrop of a constantly changing array of possible negative influences, the identification and assessment of potential risk in good time is a very demanding task, as is the identification of opportunities (opportunity/risk management). What potential lies in the opportunities identified? The central questions are: To what kinds of risk are we exposed? How threatening are these risks for our company and what is the potential damage? What opportunities can we exploit right now?

The Swiss Code of Obligations stipulates that only risk assessment information is to be included in the notes accompanying the annual financial statements. This rule applies regardless of a company's legal form or size and is not restricted to public limited companies (AG) and limited liability companies (GmbH). Consequently, many smaller companies in Switzerland are required to meet this requirement. The new Swiss financial reporting act absolves companies and organisations subject to limited audits of this obligation and, for companies subject to standard audits, transfers risk assessment to the management report.

With these changes, legislators have aimed to ensure that, in order to protect the public interest, the corporate risk of medium-sized and large enterprises is regularly monitored and analysed. A company’s Board of Directors must now evaluate all business-related risks in a forward-looking and systematic manner.


We can support you with effective risk assessment, turning corporate risk into future opportunities for success.