Posts tagged with duties of care
Due diligence and reporting obligations for companies - practical guide "in a nutshell

On January 1, 2022, the provisions came into force which provide for a reporting obligation of companies on non-financial matters(Art. 964a et seq. CO) as well as due diligence and reporting obligations in the areas of conflict minerals and child labor(Art. 964j et seq. CO). Our overview shows you who is specifically subject to due diligence and reporting obligations in Switzerland and what the new provisions actually mean for their addressees.

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