Overview of international CSR standards (PDF, 40 kB, 09.08.2019)
OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
The OECD Guidelines constitute comprehensive recommendations for conduct provided by governments to multinational enterprises and can be applied wherever the enterprises operate. They cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, as well as information disclosure, science and technology, competition, and taxation. The OECD guidelines are not legally binding but the National Contact Points (NCPs) of the signatory states support their implementation. Any suspected breaches against the OECD guidelines can be reported to the NCPs, which offer a platform for dialogue or a mediation procedure. General and sector-specific guidelines (covering minerals, agriculture, textiles, finance, etc.) support implementation of the OECD guidelines and enterprises’ due diligence in particular.
UN Guiding Principles on Business and Human Rights
The UN Guiding Principles on Business and Human Rights include 31 principles and are based on three pillars:
- State duty: Countries must take the necessary measures (e.g. laws, incentives and awareness raising) to protect the population from human rights abuses, including by private agents (enterprises included).
- Corporate responsibility: Enterprises must respect human rights and to this end must exercise due diligence in proportion to the circumstances.
- Access to remedy: Countries and enterprises have a responsibility to facilitate effective remediation for those affected by means of judicial and extrajudicial measures.
The principles can be applied to all countries and enterprises regardless of their size, sector, location or ownership and organisational structures. However, they do not constitute international obligations. The National Report and Action Plan on Business and Human Rights demonstrates how the UN Guiding Principles on Business and Human Rights can be implemented in Switzerland.
UN Global Compact
Thanks to its 10 universal principles on human rights, working standards, the environment and combating corruption, the United Nations Global Compact (UNGC) offers an introduction to CSR issues and serves as a networking and learning platform. With more than 10,000 participating enterprises and organisations, it is now the biggest network in the world for responsible business conduct. The UNGC is a multi-stakeholder platform whose primary goal is to facilitate dialogue between the individual interest groups working together to implement the principles. Participating enterprises are obliged to publish a report on the progress they have made in implementing the principles each year. The federal government supports the Global Compact Network Switzerland by means of a partnership.
ISO 26000 Guidance on Social Responsibility
The ISO 26000 guidance on social responsibility was elaborated as part of a broad-based international process between industry and developing countries, enterprises, and workers’, consumers’ and non-governmental organisations. It helps enterprises and organisations take a strategic approach to their business processes in accordance with responsible business conduct principles. Although ISO 26000 provides a comprehensive take on social responsibility, it is not certifiable like other ISO standards.
Global Reporting Initiative
The Global Reporting Initiative (GRI) provides a globally applicable framework for drawing up sustainability reports in accordance with internationally recognised criteria. The reporting framework covers principles and indicators for enterprises and other organisations to measure their economic, environmental and social performance. At the same time, a report oriented towards the GRI also provides interest groups with a transparent representation of the relevant sustainability aspects of an enterprise.
2030 Agenda for Sustainable Development of the UN
The 2030 Agenda for Sustainable Development (UN development goals) was developed by the international community in 2015 to contribute to global development, promote human well-being and to protect the environment. The 17 Sustainable Development Goals and their 169 targets form a core element of this agenda. Switzerland’s contribution to the 2030 Agenda is outlined in the Sustainable Development Strategy.
European Union and developments in Switzerland
The EU Strategy (2011–14) for Corporate Social Responsibility describes the EU’s strategic approach and the specific measures it has in place regarding CSR.However, EU law has developed in recent years with regard to sustainable corporate governance. Swiss companies will be directly affected by the new regulations due to the third-country regime, and indirectly through their customers:
- In the area of sustainability reporting, the EU has revised existing directives (see Corporate Sustainability Reporting Directive, see additional information). The EU Corporate Sustainability Due Diligence Directive came into force on 25 July 2024 (see additional information particularly for Swiss companies). On 26 February 2025, the EU Commission published a proposal for an Omnibus Directive to simplify the relevant EU rules and reduce the regulatory burden on companies. In Switzerland, the Federal Council decided on 3 September 2025 to counter the Responsible Business Initiative with an indirect counterproposal. This proposal should not go beyond the future provisions of the EU and should take recognised international standards into account. The Federal Council will determine the specific implementation at a later date, once the direction of the future EU provisions (known as the Omnibus Directives) has been clarified. It will adopt the consultation draft by the end of March 2026 (see media release).
- The EU regulation on deforestation-free supply chains applies to cocoa, coffee, palm oil, rubber, cattle, soy and timber, as well as products made from these. These commodities and products can only be brought to market in the EU or exported from the EU if they were not produced on land that was deforested after 2020 or is generally not associated with forest degradation (see additional information). In Switzerland, on 14 August, the Federal Council was informed by the Federal Administration of the status of the clarifications regarding the examination of supporting measures for the affected sectors and the exchange with the private sector. The focus was on the questions of how existing data from forestry and animal husbandry can be used for proof of origin of products and which legal changes would be necessary to adapt Swiss law to the EU regulation (see media release). The OECD has developed instruments to assist in the implementation of EU regulations (see here).
Germany
From 1 January 2024, the Supply Chain Act on human rights and environmental due diligence applies to companies with at least 1000 employees in Germany, including Swiss companies with headquarters or a location in Germany. Swiss companies without a location in Germany must bear in mind that when supplying a company in Germany affected by the act they might be confronted by its customer with new obligations.
