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A Complaint Letter to Board of Directors is a crucial corporate governance tool used when stakeholders need to escalate serious concerns to the highest level of company oversight. This document type is particularly important in the Swiss corporate environment, where the Board of Directors has specific legal duties and responsibilities under the Swiss Code of Obligations. The letter should be used when other channels of communication have been exhausted or when the nature of the complaint requires direct board attention. It typically includes detailed descriptions of the issues, references to relevant Swiss laws or regulations, supporting documentation, and specific requests for action. The document is especially relevant in cases involving corporate governance violations, financial mismanagement, regulatory non-compliance, or other significant corporate issues that fall within the board's supervisory responsibilities.

1. Sender Details: Full name, address, and any relevant shareholder/stakeholder identification

2. Recipient Details: Name of the Board of Directors, company name, and registered address

3. Subject Line: Clear, specific header identifying the nature of the complaint

4. Introduction: Brief statement identifying the writer's position and right to make the complaint

5. Context: Background information explaining the circumstances leading to the complaint

6. Specific Complaints: Detailed description of each issue, with specific examples and references

7. Legal Basis: Reference to relevant laws, regulations, or company policies that have been violated

8. Requested Actions: Clear statement of the specific actions requested from the Board

9. Timeline: Expected timeframe for response and action

10. Closing: Professional closing with signature block and contact information