Swiss CO 964a-l
Swiss Code of Obligations art. 964a-964l, DDTrO (SR 221.433) and Climate Disclosure Ordinance (SR 221.434)
Sujet : publication ESG · Niveau : national
Aujourd’hui
In force; draft NUFG act consulted 2 Apr-9 Jul 2026, Federal Council dispatch due end Nov 2026; climate ordinance revision paused.
Résumé
Règles suisses de reporting extra-financier, de reporting climat et de diligence sur les minerais de conflit et le travail des enfants. Un projet de loi soumis en 2026 s'aligne sur l'Omnibus européen : reporting au-delà de 1 000 ETP et 450 M CHF, diligence au-delà de 5 000 ETP.
Qui est concerné
- Chiffre d’affaires
- Reporting: >CHF 40m sales or CHF 20m balance
- Effectif
- Reporting: >=500 FTE (public interest)
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- 3TG minerals and metals
- Activités déclencheuses
- Swiss public-interest company (reporting)
- Importing/processing 3TG above thresholds
- Products with child labour suspicion
- Portée hors territoire
- Oui
Due diligence on conflict minerals and child labour covers foreign suppliers and smelters.
- Exemples
- Swiss listed group sourcing electronics in China
- Swiss watchmaker importing gold and tin
Ce que la loi exige
- Publish an annual report on environment, social, human rights and anti-corruption matters
- Report on climate in line with TCFD (climate ordinance)
- Apply supply-chain due diligence and audit for conflict minerals and child labour
- Report annually on due diligence, approved by the board
Sanctions
Fine up to CHF 100,000 for false or omitted reports (CP art. 325ter); up to CHF 50,000 if negligent.
Ce que cela change pour un fournisseur en Chine
Swiss buyers of 3TG metals and consumer goods ask Chinese suppliers for smelter lists and child-labour checks; reporting scope may narrow from 2028.
Preuves attendues
- Smelter list (CMRT)
- Age verification and child labour policy
- Country of origin of minerals
Niveaux : Tier 1-N