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Obligations

Which obligations apply to my company?

Six questions, one minute: what Swiss law really requires of your company on sustainability, and what your European customers may ask of you.

Include the companies you control. Thresholds generally apply over two consecutive financial years.

Is your company listed or supervised by FINMA (bank, insurer)?
Do you import or process tin, tantalum, tungsten, gold or their ores?
Do you buy products or services from countries with a recognised child labour risk?
Do you have customers in the EU subject to sustainability reporting (CSRD)?
Your situation

    No obligation stops you from answering your customers with a VSME report.

    General guidance, not legal advice. References: Code of Obligations (SR 220), Due Diligence Ordinance (DDTrO, SR 221.433), Climate Reporting Ordinance (SR 221.434), Gender Equality Act (SR 151.1).