Corporate sustainability in Switzerland

Corporate Social Responsibility (CSR) refers to the impacts of business activity on society and the environment. The Confederation views CSR as a means for companies to contribute to sustainable development. Switzerland has statutory requirements on sustainability reporting and corporate due diligence.

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What is «corporate sustainability»?

CSR covers a broad range of issues to be taken into account when managing a company, such as working conditions (including health and safety), human rights, the environment, anti-corruption, fair competition, consumer interests, taxes and transparency. To implement CSR, companies need to consider the interests of various stakeholders, such as shareholders, employees, consumers, local communities and NGOs.

CSR requires compliance with legal requirements and social partnership agreements. Beyond this, companies must also consider society's expectations, which may go beyond legal obligations. The Confederation expects companies based or operating in Switzerland to conduct all their activities, both domestically and abroad, in accordance with internationally recognised CSR standards and guidance such as the OECD Guidelines for Responsible Business Conduct.

A consistent approach to CSR contributes significantly to sustainable development and helps address societal challenges. CSR can also considerably improve companies’ competitiveness, capacity for innovation and reputation.

Various other terms are used in Switzerland to refer to CSR, including corporate sustainability, corporate responsibility (CR) and responsible business conduct.

Swiss regulations on corporate sustainability

Non-financial reporting:

Large public companies and financial institutions are required to report on environmental and labour issues, human rights and the fight against corruption in a similar way to Directive (EU) 2014/95/EU. Under the Code of Obligations (Art. 964a–c), this report must:

• describe the main risks,
• describe the policies adopted and their effectiveness, or justify why no relevant policy exists («comply or explain»);
• cite any national or international standards relied upon, such as the OECD Guidelines;
• be approved by the supreme governing or administrative body and by the body that approves the annual financial statements.

For large companies, the Federal Council has established climate reporting requirements (available in French only) in line with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

Due diligence and reporting on conflict minerals and child labour

Companies that import tin, tantalum, tungsten or gold to Switzerland from conflict-affected or high-risk areas or process this in Switzerland must conduct due diligence and report on it – in line with Regulation (EU) 2017/821. This also applies to companies whose products or services are suspected of having been produced using child labour. Companies' duties under the Code of Obligations (Art. 964j–l) include:

• idenifying relevant risks,
• taking measures to minimise them,
• complying with the OECD Due Diligence Guidance for Responsible Supply Chains,
• having due diligence obligations reviewed by an external specialist.

Federal Council's counter-proposal to the corporate responsibility initiative

On 3 September 2025, the Federal Council decided to put forward an indirect counter-proposal to the corporate responsibility initiative, introducing obligations on sustainability reporting and due diligence. The counter-proposal is not intended to go beyond the future EU provisions and takes into account recognised international standards. The Federal Council conducted a consultation on the draft legislation from 2 April to 9 July 2026.

• Press release dated 2 April 2026 (available in German)

Federal Council's response to the EU Deforestation Regulation

For the time being, the Federal Council is refraining from amending Swiss law on deforestation-free supply chains unless mutual recognition with the EU proves possible. Given unresolved implementation questions in the EU, the Federal Council cannot make reliable statements on the timeline or on how the EUDR will affect Swiss law.

• Press release dated 14 August 2024 (available in German)

Federal government priorities on corporate sustainability

In recent years, the Federal Council promoted corporate sustainability on the basis of its position paper (2015) and two action plans. From 2024 onwards, SECO will continue its work along three main lines:

• The National Contact Point for Responsible Business Conduct promotes the implementation of the relevant OECD Guidelines and due diligence instruments among companies, and acts as an out-of-court mediation body in cases of alleged violations of the Guidelines.
• SECO monitors any legislative processes and supports SMEs that may be indirectly affected by domestic and foreign regulations. The existing federal CSR web portal with support tools for companies is being continuously developed.
• The federal CSR working group, led by SECO, works to ensure policy coherence on corporate sustainability across the various federal agencies.

• Press release dated 7 June 2024 (available in German)

• CSR Position Paper and Action Plans

  • CSR Position Paper and Action Plan 2015-2019 (available in German only)

    PDF749.36 kB1 April 2015

  • CSR Action Plan 2020-2023 (available in German only)

    PDF736.97 kB15 January 2020

Supporting SMEs on sustainability

On 5 November 2025, the Federal Council adopted the report on the Dittli postulate (available in German only), with concrete proposals for targeted support for SMEs in the area of sustainability – including a more user-friendly federal CSR portal, digital tools and increased cooperation with business associations.

• Anwendungsinstrumente für Unternehmen

Procurement

In federal public procurement, bidders must comply with provisions to protect workers and working conditions. Public contracts for services to be performed abroad may only be awarded to bidders who comply with at least the core conventions of the International Labour Organisation (ILO) as well as with the legal requirements on environmental protection and the conservation of natural resources. In addition to the core ILO conventions, the contracting authority may require bidders to comply with the principles of other ILO conventions as important international labour standards, provided that Switzerland has ratified them. The recommendations of the Federal Procurement Conference on sustainable procurement (available in German) provide detailed information on social criteria and their monitoring.

• Law and ordinance on public procurement (RS 172.056.1 and RS 172.056.11; available in German)
• Knowledge platform on sustainable public procurement and Sustainability compass (available in German only): Keep enterprises and public procurers informed about sustainable procurement.
• Community for environmentally friendly procurement in Switzerland (available in German): Offers specialist information, for example on specific product groups (textiles, cleaning products).

Swiss Export Risk Insurance

When evaluating insurance applications, SERV prioritises OECD Guidelines on sustainable lending to low-income countries, as well as environmental, social and human rights aspects, and anti corruption. In the process, it draws on the SERV’s Guidelines for reviewing environmental, social and human rights issues and above all takes into account the OECD Guidelines, including any reports presented by the National Contact Point on Responsible Business Conduct.

• SERV’s Guidelines for reviewing environmental, social and human rights issues

Benefits of CSR

For companies

• Economic added value: Companies benefit from lower energy and material costs, more productive employees and better financing options. Professional CSR management strengthens market position, fosters innovation, reduces reputational risks, supports risk management and builds supply chain resilience.
• Meeting customer expectations: A growing number of customers take social and environmental criteria into account – not just in the end product, but across the entire value chain. Companies with clear CSR standards thereby strengthen their competitiveness.
• HR advantages: Responsible conduct increases employee motivation and retention. A strong reputation as an employer also makes recruitment easier, as values such as integrity carry increasing weight.
• Better prospects in public tenders: Suppliers in public procurement must comply with social and environmental standards.
• Early identification of trends: CSR helps companies detect political and regulatory developments early and adapt in good time.

For the society

• CSR implementation supports efforts to address societal challenges such as skills shortages, unemployment and work-life balance, and strengthens trust in the Swiss economy.
• CSR contributes to protecting the environment, health and quality of life, and thereby reduces long-term societal costs.
• In countries with weak regulatory frameworks, responsible companies can reduce social – including human rights – and environmental risks, thereby improving living conditions along global supply chains.

Press releases

Events

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