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Switzerland

5. National Action Plan on Business and Human Rights

5.6 Relation to the Federal Council Position Paper on CSR [page 12]

The CSR position paper addresses a very broad spectrum of issues of relevance to corporate social responsibility. These include working conditions (including health safeguards), human rights, the environment, preventing corruption, fair competition, consumer interests, tax and transparency.

Section 5.7.2 Operational principles: legislative and information policy measures [page 14-20]

AsĀ one of the objectives of government, and a binding duty on the State, respect for human rights is laid down in the Federal Constitution (FC). Article 54 FC lists the federal government’s foreign policy objectives. Of particular relevance in the context of business and human rights are the alleviation of poverty, respect for human rights, the promotion of democracy, the peaceful co-existence of peoples, and the conservation of natural resources. The fight against corruption also contributes to human rights, and to ensuring the rule of law…

PI13 Corporate sustainability reporting

The EU decided at the end of 2014 to introduce mandatory sustainability reporting. Member States have until the end of 2016 to put this obligation into effect. EU Directive 2014/95/EU determines that certain large undertakings and groups must publish non-financial information on respect for human rights, diversity, and combating corruption and bribery in connection with environmental, social and employee matters. …

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