International regulatory developments and CSR standards

Swiss companies may be affected by EU and other countries' regulations on sustainability reporting and due diligence. International corporate responsibility standards can help strengthen companies' international competitiveness.

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Developments in the EU

EU and member state law on sustainable corporate governance has evolved considerably in recent years. Swiss companies may be directly affected by the new regulations – for example through third-country provisions – or indirectly through their customers:

In sustainability reporting, the EU has tightened existing requirements through its Corporate Sustainability Reporting Directive. It has also adopted a directive on corporate due diligence. On 24 February 2026, the EU adopted the Omnibus Directive to simplify the relevant EU rules and reduce the regulatory burden on companies. Member states must transpose the reporting provisions into national law by July 2026 and the due diligence provisions by July 2027. The largest companies in scope have an additional year to comply.

• Directive (EU) 2022/2464 on corporate sustainability reporting
• Directive (EU) 2024/1760 on corporate sustainability due diligence
• Directive (EU) 2026/470 on certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements (Omnibus Directive)

The EU Deforestation Regulation covers cocoa, coffee, palm oil, rubber, cattle, soya and wood, along with products derived from them. These commodities and products may only be placed on the EU market or exported from the EU if they were not produced on land that was deforested after 2020 and are not associated with forest degradation. From 2027, large companies – and from July 2027, small companies – may only place the relevant commodities and products on the EU market if they meet the requirements.

• European Commission: Regulation (EU) 2023/1115 on commodities and products associated with deforestation

The EU Forced Labour Regulation prohibits placing on the market, making available and exporting products made using forced labour. If the European Commission concludes that a product was made using forced labour, it will ban that product from the EU market and order its withdrawal and disposal. Companies should expect their products to be scrutinised and are advised to put product-related risk management processes and adapted supplier contracts in place at an early stage to avoid supply disruptions. The regulation applies from 14 December 2027.

• European Commission: Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market

In Germany, the Supply Chain Act on human rights and environmental due diligence obligations has been in force since 1 January 2024 for companies with at least 1000 employees in Germany.

• Website of the Federal Office for Economic Affairs and Export Control: Supply Chain Act

Since 2018, French law has required companies with 5000 employees in France or 10 000 worldwide to carry out human rights and environmental due diligence across their entire value chain.

• Law No 2017‑399 on the corporate duty of diligence of parent and instructing companies (available in French only)

In addition to the regulations outlined above, there are numerous other legal requirements for businesses within the EU and its Member States in the area of sustainability, for example regarding environmental protection, working conditions or product safety.

CSR standards from international organisations

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct

The Guidelines set out comprehensive behavioural recommendations from governments to multinational enterprises and apply wherever companies operate. They cover all key areas of corporate responsibility, including human rights, labour rights, the environment, bribery, consumer interests, disclosure of information, science and technology, competition and taxation. The Guidelines are not legally binding, but their implementation is promoted by the National Contact Points (NCPs) of signatory states. Alleged violations of the Guidelines can be reported to the NCP, which offers a dialogue platform or mediation procedure. Implementation of the Guidelines – and due diligence in particular – is supported by general and sector-specific guidance documents covering areas including minerals, agriculture, textiles and finance.

UN Guiding Principles on Business and Human Rights

The Guiding Principles apply to all states and companies regardless of size, sector, location, ownership or structure, but do not constitute obligations under international law. Switzerland's National Action Plan on Business and Human Rights sets out how the UN Guiding Principles are being implemented in Switzerland. The Guiding Principles rest on three pillars:

• State duty to protect: States must take the necessary measures – such as legislation, incentives and support measures – to protect people from human rights violations by private actors, including companies.
• Corporate responsibility to respect: Companies must respect human rights and exercise due diligence proportionate to the circumstances.
• Access to remedy: States and companies have a responsibility to provide effective remedy for those affected, through both judicial and non-judicial mechanisms.

UN Global Compact

The UN Global Compact (UNGC) provides an entry point into CSR through its ten universal principles on human rights, labour standards, the environment and anti-corruption, and serves as a networking and learning platform. With around 25,000 participating companies and organisations, it is now the world's largest responsible business network. Participating companies are required to publish an annual report on their progress in implementing the principles. The Confederation supports the Global Compact Network Switzerland through a partnership.

• Global Compact Network Switzerland and Liechtenstein

UN 2030 Agenda for Sustainable Development

The UN 2030 Agenda (2015) contains 17 Sustainable Development Goals and 169 associated targets. Switzerland's contribution to the 2030 Agenda is set out in the Sustainable Development Strategy.

• Switzerland's Sustainable Development Strategy

Press releases

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