A child working in a field holding produce for the camera.

Key dates:

The Provisions entered into effect on January 1, 2022, and its requirements are applicable for the first time for fiscal year 2023.

Applies to:

Enterprises with their registered office, central administration or principal place of business in Switzerland, if certain thresholds are met for doing business relating to conflict minerals or offering products or services that induce a justified suspicion of an involvement of child labour.

What it says:

To further responsible business practices by Swiss companies by implementing mandatory human rights due diligence requirements for conflict minerals and child labour.


Intentional (1) violations of the reporting or traceability documentation obligations and (2) false statements in a report will carry a fine of up to SFr100,000. In the case of negligence only (i.e., no wilful misconduct), the maximum fine will be SFr50,000.

Key Requirements:

GHG Emissions Tracking Supply Chain Mapping Third Party Assurance Adverse Media Reporting Xinjiang/WRO Mapping External Reporting Supplier/Risk Monitoring Supplier Engagement Remediation Plan Product Mapping ESG Risk Analysis Supplier Assessments Supplier Training Supplier Corrective Action Plan