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From the magazine SZW-RSDA 4/2018 | S. 329-341 The following page is 329

Global agieren, lokal profitieren – und keine Verantwortung?

The debate about responsible business conduct has gained new momentum in Switzerland due to the responsible business initiative («Konzernverantwortungsinitiative») which triggered the drafting of a counter-­proposal by the National Council in the context of the ongoing revision of the company law. This contribution situates this debate in the relevant international con­text. The analysis’ focus is on the OECD Guidelines for Multinational Enterprises and the related Due Diligen­ce Guidance as the new «gold standard» for responsible ­business conduct. Based on a brief comparison of Swiss law and the counter-proposal with a limited number of other jurisdictions the contribution concludes that the proposed due diligence requirements are in line with international standards and do not go beyond what other countries foresee in their implementation plans. With regard to liability schemes, a comparison is more complex since legal liability concepts vary substantially. Nevertheless, a first…

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