The tracker · Switzerland
Targeted Swiss due diligence for conflict minerals and child labour, born from the defeated Responsible Business Initiative.
A Federal Council draft law, consulted on until 9 July 2026, would impose CSDDD-style due diligence on about thirty of the largest Swiss companies.
In plain language
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.
On 2 April 2026 the Federal Council published a draft Federal Act on Sustainable Corporate Governance as an indirect counter-proposal to the second Responsible Business Initiative, which was submitted in May 2025. Modelled on the CSDDD and CSRD as amended by the omnibus, it would require about thirty companies with more than 5,000 full-time positions and CHF 1.5 billion in worldwide turnover to carry out human rights and environmental due diligence. A new supervisory authority could impose sanctions of up to 3 percent of worldwide turnover. The consultation closed on 9 July 2026. The existing conflict minerals and child labour duties would continue in a separate chapter, so this entry may change substantially once the bill reaches parliament.
Obligations
Importers and processors of tin, tantalum, tungsten and gold must operate OECD-aligned management systems and report annually.
Companies with reasonable suspicion of child labour in their products or services must conduct due diligence and report.
Timeline
Responsible Business Initiative won the popular vote but failed the cantonal majority.
Counter-proposal ordinance entered into force.
First reports published.
Second Responsible Business Initiative submitted.
Federal Council published a draft Sustainable Corporate Governance Act as an indirect counter-proposal, closely modelled on the amended CSDDD and CSRD.
Consultation on the draft act closed.
Changelog
Added the April 2026 draft Sustainable Corporate Governance Act and its consultation, replacing the earlier general description of alignment work.
Entry updated with the CSDDD alignment consultation status.
Exposed export value at full application, across the ten tracked origins · Figures come from UN Comtrade. For each country we use what its buyer markets reported importing, rather than what the country itself reported exporting, because several tracked countries report to Comtrade late or not at all. Every share is measured against that country's exports to the nine regulated markets this index tracks, not against its total exports to the world, because no reliable world total exists for countries that under-report. European Union figures add up all twenty seven member states. The European product breakdown by chapter is estimated from the four largest importers, Germany, France, the Netherlands and Italy, and scaled up to the full twenty seven member total, so it captures which products dominate without understating any single one. · methodology