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03 janvier 2022 I Briefing

New ESG Due Diligence and Reporting Obligations

As of January 1, 2022, the indirect counterproposal to the Responsible Business Initiative has been introduced in the Swiss Code of Obligations and a new criminal provision has been introduced in the Criminal Code. The board of directors and management of companies in Switzerland should analyse which new reporting and due diligence obligations are relevant for them, which reports they have to publish, and how they can mitigate the criminal liability risk of a breach of the reporting obligations.

Briefing January 2022