Switzerland – 3rd – Small & medium-sized enterprises

3. New measures contained in the NAP 2024–27

(3.2) Pillar II Corporate responsibility to respect human rights

Measure 3: Promote human rights in training, governance and business practices

In order to promote a responsible corporate culture that respects human rights, several overlapping initiatives are implemented. Universities and other institutions that provide business administration and management training are informed of the ‘business and human rights’ issue so that they will familiarise future business leaders with the concept of corporate responsibility. In parallel, the private sector is actively informed of legal obligations and international standards, with a focus on regulatory developments in Switzerland and abroad. Sector-based dialogues, with the support of business associations, are carried out in priority sectors that have been identified as having particular responsibility in the area of human rights. Lastly, greater emphasis is placed on promoting due diligence among senior managers and boards of directors, including within SMEs, so that human rights will be incorporated into corporate governance at all levels. The combined effect of these activities is to help prevent abuses and promote responsibility and transparency.

Objective	Indicator	Responsibility
The rectors of Swiss higher education institutions are informed of the ‘business and human rights’ issue. They are familiar with the underlying concern, which is that business and economics students should be taught, as part of their curriculum, the importance of respect for human rights.   The private sector is informed of human rights-related legal obligations and international standards.   The sector-based dialogue for enhancing the accountability of companies in priority sectors is strengthened.   Human rights due diligence is promoted in the private sector	Documentation appropriate to the target audience is sent to the higher education institutions in question. Based on needs, and upon invitation, the NAP is presented to interested higher education institutions/training programmes during an information meeting.   Information meetings on legal obligations and international standards are held.   Sector-based dialogues are held, with the active participation of priority sectors and target sectors. Recommendations are adopted following the dialogues.   Companies, including SMEs, have received information on due diligence and the role of senior managers and boards of directors.	EAER/SECO FDJP/FOJ FDFA/STS EAER/SERI

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.