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Switzerland

5. National Action Plan on Business and Human Rights

5.7 Pillar 1: state duty to protect

5.7.2 Operational principles: legislative and information policy measures [page 21]

PI15 Obligation to disclose payments to governments

Fulfilling Recommendation 8 of the Background Report on Commodities and postulate 13.3365 Mehr Transparenz im Schweizer Rohstoffsektor [‘Greater transparency in the Swiss commodities sector’], in May 2014 the Federal Council produced an interpretive framework for the commodities sector60. It subsequently integrated a transparency requirement compatible with EU provisions in its draft revision of company law in Switzerland. The Federal Council is proposing that listed and major companies in the extractive sector must disclose the payments they make to governments. The Dispatch on Amending the Code of Obligations (Company Law [including transparency provisions]) was adopted and referred to Parliament on 23 November 2016. The Federal Council will also continue to support international transparency standards, through vehicles such as the Extractive Industry Transparency Initiative (EITI).

5.7.4 Business respect for human rights in conflict-affected areasĀ [page 26]

PI22 Guidelines on human rights due diligence in conflict-affected and high-risk areasĀ 

Over the years, the federal government has supported the drafting of a number of guidelines addressing the situation in conflict-affected areas. These include the Guidance on Conflict Sensitive Business Practice for the extractive sector issued by International Alert 75 , and the Red Flags initiative. …

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