New reporting, transparency, and due diligence obligations under arts. 964a et seqq. of the Swiss Code of Obligations – an overview and comparison with the German Supply Chain Law
On January 1, 2022, the new reporting, transparency, and due diligence obligations under arts. 964a et seqq. CO came into force as a result of the indirect counter-proposal of the rejected Responsible Business Initiative. The provisions will apply for the first time to the 2023 financial year. Lex Futura explains the most important provisions and company-internal responsibilities.