Impact of the EU Due Diligence Directive on Switzerland and regulatory impact assessment of sustainability reporting

On behalf of the Swiss Federal Office of Justice (FOJ) and the State Secretariat for Economic Affairs (SECO), the project analyses the impact of a potential introduction of the rules of the European Due Diligence Directive and the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) by Switzerland on Swiss companies, Switzerland`s appeal as a business location and competition. In addition to analysing the economic impact and associated legal issues, a preliminary assessment is made as to whether it is realistic and plausible that the directives will contribute to the protection of the environment and human rights.