Suchergebnisse für communication du rapport de gestion

Les enjeux de la CSRD pour les entreprises suisses

The CSRD, which substantially expands the scope of companies forced to publish sustainability-related data, has a direct and indirect extraterritorial effect on Swiss companies. Size is not the only relevant criterion. Engaging with the EU market or with European companies can have (unexpected) implications. This worldwide impact is coupled with comprehensive and granular disclosures covering a…

Digital Markets Act – questions choisies

A few enterprises of important size, offering core online platform services, play a major role in the digital economy and, as such, exercise significant control over market access, leading to dependencies of their users and potentially to unfair behaviors. To apprehend and help preventing abuses, the European Commission has issued a new Regulation proposal, the “Digital Markets Act ”, applying to…

Le droit bancaire privé suisse 2021 / Das schweizerische Bankprivatrecht 2021

Au moment où nous écrivons ces lignes, la Russie envahit l’Ukraine. L’Union européenne et les États-Unis ont adopté de nouvelles sanctions contre plusieurs centaines de personnalités liées au régime…

Questions de responsabilité civile et contractuelle soulevées par la distribution de „logiciels libres“ (open source)

Since the 1980s, the free and open software («FOSS») movement promotes the open exchange of software and of its source code to disrupt the limitations brought upon by the copyrightability of software. The recent emergence of public repositories such as GitHub has however impacted the distribution model of FOSS software – as many of them can now be downloaded and operated freely by their users,…

Intelligence artificielle: licence libre et gouvernance collective des données à travers l’altruisme des données et les data trusts

Data access is central for the development of Artificial Intelligence (AI). Data may be however subject to a multitude of rights and actors (e.g. copyrighted works or personal data posted on social media or collected through captcha and used for AI training purposes), leading to a fragmented legal framework and legal frictions. This contribution explores how to apply open and free licenses to all…

Entreprises et Big Data: peut-on forcer les entreprises à partager leurs données non-personnelles (par des licences obligatoires ou des licences „FRAND“)?

In the digital age where big data is of key value, companies generate a massive amount of data and make intensive use of data. Given that companies may depend on the access to non-personal data (industrial data) held by other companies to remain competitive, the question arises as to whether companies should be forced to share their non-personal data with each other (B2B data sharing) on the…

Trois modèles de contrôle des investissements transfrontaliers

The screening of foreign investment has become a growing concern for many countries. In the midst of a trade war between the US and China as well as issues related to state-owned companies’ interference in the EU, it is bound to become a subject of heated debates in Switzerland. As we continue to live through a global pandemic, some countries are seeing themselves lacking or at least vulnerable…

Gouvernance des groupes: «E Pluribus Unum»?

The atomistic vision of the legal independence of a company comprised within a group reflects a historical conception. This view is not consistent with the reality of the group, which has become a predominant model structure in the economic sphere. The recognition in case-​law of the group’s interest would allow the economic phenomenon to be taken into account in a positive manner, while…

Le droit bancaire privé suisse 2017 / Das schweizerische Bankprivatrecht 2017

Les services d’investissement (intermédiation sur le marché des capitaux et le marché monétaire) ont une telle importance dans le débat sur la place financière suisse qu’on oublie souvent de rappeler…

Le régime de responsabilité civile en matière d’émissions publiques de jetons digitaux (ICO)

Initial Coin Offerings (ICOs) consist of an innovative form of capital raising. In the digital era, it has become technically possible to raise substantial funds within a very short period of time. This paper analyses the civil liability regime applying to misrepresentations communicated to investors acquiring tokens in an ICO. Pursuant to the prospectus liability provisions of the Swiss Code of…