Switzerland – 3rd – Mandatory human rights due diligence

1. Background

Legal Framework in Switzerland and the EU:
European Corporate Sustainability Due Diligence Directive (CSDDD)
In May 2024, the EU Council and the European Parliament adopted the CSDDD directive, which entered into force on 25 July 2024. In December 2023, Switzerland conducted a study on the impact of the new EU directive on Swiss companies.

The 2024-27 National Action Plan is supplemental to the 2020-23 NAP. The 2020-2023 NAP explicitly addresses this issue.

Additional Information about the 2020-23 NAP can be found here.