Compliance management system
1099-en RE420 Company Law As of 11.07.2026
A compliance management system (CMS) is the totality of principles, processes and measures by which a company ensures rule-compliant conduct. Its core elements are risk analysis, code of conduct and directives, training, controls, reporting channels (whistleblowing), sanctioning and continuous improvement; reference standards are ISO 37301 and IDW PS 980. An effective CMS is central to avoiding corporate criminal liability under Art. 102 SCC (organisational fault).
Deutsch
Compliance-Management-System 1099-de
Das Compliance-Management-System (CMS) ist die Gesamtheit der Grundsätze, Prozesse und Massnahmen, mit denen ein Unternehmen regelkonformes Verhalten sicherstellt. Kernelemente sind Risikoanalyse, Verhaltenskodex und Weisungen, Schulung, Kontrollen, Meldewege (Whistleblowing), Sanktionierung und laufende Verbesserung; Referenzstandards sind ISO 37301 und IDW PS 980. Ein wirksames CMS ist zentral für die Enthaftung des Unternehmens nach Art. 102 StGB (Organisationsmangel).
Suggested citation
Compliance management system (1099-en), in: LAWPEDIA®-Glossar, provided by LAWCONSULT AG, www.lawconsult.ch/lawpedia/en/compliance-management-system, as of: 11.07.2026 [accessed on …].
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