13. April 2026 | Briefing
Switzerland’s Proposed New Framework
for Corporate Sustainability
13. April 2026 | Briefing
Switzerland’s Proposed New Framework
for Corporate Sustainability
On 2 April 2026, the Swiss Federal Council published the preliminary draft for a Federal Act on Sustainable Corporate Governance (Bundesgesetz über die nachhaltige Unternehmensführung, NUFG). The draft is a counterproposal to the “Corporate Social Responsibility Initiative 2.0” and is based on the European Union's rules revising the corporate sustainability framework within the European Union (the Omnibus I Package).
The NUFG would significantly reshape Swiss sustainability reporting and due diligence requirements, including the duties for companies, their subsidiaries, and business partners to comply with international provisions for the protection of human rights and the environment. New civil liability provisions would be introduced for large companies failing to meet their due diligence obligations relating to human rights and the environment. Furthermore, a new oversight authority would be established to supervise companies' compliance with their due diligence and reporting obligations.
The NUFG would significantly reshape Swiss sustainability reporting and due diligence requirements, including the duties for companies, their subsidiaries, and business partners to comply with international provisions for the protection of human rights and the environment. New civil liability provisions would be introduced for large companies failing to meet their due diligence obligations relating to human rights and the environment. Furthermore, a new oversight authority would be established to supervise companies' compliance with their due diligence and reporting obligations.
