Reporting for greater sustainability
Regulations on due diligence, transparency and child labor (since 2023) as well as on climate protection (since 2024) are now in force. Reports on due diligence have now been published and are intended to serve as illustrations. The first reports on climate protection are expected in early summer 2025.
We are pleased to summarize the current legal framework and examples of reports on due diligence and climate protection below and provide examples
Duty to report on due diligence and transparency with regard to minerals, metals from conflict-affected areas and child labor:
- Legislation(ordinance)
The most important Article 6, in which the size of the company is mentioned. And it says in certain cases in Art. 8 “If a company offers products or services that are proven to have been produced or provided using child labor, Articles 5-7 do not apply and it is subject to due diligence and reporting obligations.” Many more details are included, but there is no reporting template.
- Example: Migros
- Example: Coop and additionally a report with non-financial matters is published.
Both make significant reference to amfori and other standard and label organizations.
Climate Protection Act and reporting obligations:
The legal basis shows the exact wording of the reduction targets (-50% by 2030 compared to 1990, net zero by 2050 incl. indirect emissions)
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For companies, this means:(Federal Act)
Art. 4 shows targets in sectors, Art. 5 states that companies must submit a plan by 2029 on how they intend to achieve net zero. -
Reporting obligation:(Ordinance) provides a general description including the size of the companies and details on reporting (from 2024, i.e. first reports in 2025).
Both amfori BSCI (working conditions and human rights) and amfori BEPI (environment and climate) can be used to achieve the corresponding goals in the supply chains.
The amfori SustainaPass is a central tool to support the reporting process. It combines data from risk and supply chain management with information from amfori BSCI, amfori BEPI, the Sustainability Platform and uploaded data from your own sources – thus enabling integrated and structured sustainability reporting.