Document background
The Management Review Document is a critical governance tool used by Swiss organizations to evaluate and document management performance, strategic alignment, and organizational effectiveness. It is typically prepared on a regular basis (usually annually or semi-annually) in compliance with Swiss corporate law, particularly the Swiss Code of Obligations and corporate governance requirements. The document serves multiple purposes: it provides a structured assessment of management decisions and their outcomes, evaluates risk management effectiveness, reviews strategic objectives, and ensures compliance with regulatory requirements. The Management Review Document is particularly important in the Swiss business context, where strong corporate governance and detailed documentation of management oversight are emphasized. It typically includes comprehensive analysis of financial and operational performance, risk assessment, strategic planning, and specific action items for improvement.
