Switzerland: the Swiss Foundation Code 2009—from corporate governance to foundation governance

摘要

This article covers the development of Foundation Government in Switzerland over the last decade. SwissFoundations, which is the Association for grant-making foundations in Switzerland, was the first organization in Europe to publish generally applicable governance guidelines on modern and professional foundation management in the Swiss Foundation Code 2005. Its successor is the Swiss Foundation Code, which was enacted in 2009. The author belonged to the working group that drafted the Swiss Foundation Code, and was the editor of the Code.