Mercuria CSR report 2023 - Flipbook - Page 12
GOVERNANCE 2023
PAYMENTS TO GOVERNMENTS
This payments to governments has been
prepared in line with the Swiss Code of
Obligations and the EU Accounting Directive
2013/34/EU, as amended which has been
transposed into Cyprus legislation. The report’s
publication aims to provide for enhanced
transparency
of
payments
made
to
governments in the context of extractive and
harvesting activities.
Article 964d of the Swiss Code of Obligations
states that
