The tracker · Switzerland

Swiss Due Diligence and Transparency Ordinance

In force Switzerland Entry updated April 2026

Targeted Swiss due diligence for conflict minerals and child labour, born from the defeated Responsible Business Initiative.

StatusIn force
EnactedJanuary 2022
First compliance deadline2023 reports covering FY2022
Companies in scopeSwiss companies importing or processing conflict minerals, or offering goods and services with child labour risk
Maximum penaltyCriminal fines for false reporting or failure to report
Civil liabilityNo dedicated regime; the 2020 popular initiative that proposed one was rejected
Enforcement bodyCriminal enforcement via reporting offences; no dedicated supervisor

Latest movement

Federal Council consulting on alignment of Swiss rules with the revised CSDDD baseline.

In plain language

What this law does

Switzerland requires due diligence and reporting on conflict minerals and child labour from companies exceeding the relevant thresholds, as the counter-proposal that took effect after the Responsible Business Initiative narrowly failed in the 2020 referendum. First reports were published in 2023.

The Federal Council has been consulting on whether to align Swiss law with the CSDDD as revised by the omnibus, keeping equivalence with EU requirements for Swiss-headquartered multinationals. A renewed popular initiative seeking broader corporate liability is also gathering momentum, so this entry may change substantially.

Obligations

What it asks of companies

  1. Conflict minerals supply chain due diligence

    Importers and processors of tin, tantalum, tungsten and gold must operate OECD-aligned management systems and report annually.

  2. Child labour due diligence

    Companies with reasonable suspicion of child labour in their products or services must conduct due diligence and report.

Timeline

How it got here

November 2020

Responsible Business Initiative won the popular vote but failed the cantonal majority.

January 2022

Counter-proposal ordinance entered into force.

2023

First reports published.

2025 to 2026

Consultation on CSDDD alignment and a renewed popular initiative under way.

Changelog

Entry history

April 2026

Entry updated with the CSDDD alignment consultation status.

Sources

Primary documents