Swiss Ordinance on Due Diligence and Transparency (VSoTr)

  • Glossary
  • Swiss Ordinance on Due Diligence and Transparency (VSoTr)

The Swiss Ordinance on Due Diligence and Transparency (VSoTr) is a regulation that requires companies to comply with certain due diligence and transparency requirements in relation to minerals and metals from conflict areas and child labor. It entered into force on January 1, 2022.

Scope of application and exceptions

The regulation affects companies that procure minerals or metals containing tin, tantalum, tungsten or gold from conflict areas and high-risk areas. ​It also concerns companies that offer products or services for which there are reasonable grounds to suspect that they have been produced using child labour.

Some exemptions exist, for example if the quantities of imported and processed minerals remain below certain thresholds or when companies meet the requirements of specific international conventions. Exceptions also apply to small and medium-sized businesses with fewer than 250 employees.

Duty of care and reporting obligations under the Swiss Supply Chain Act (VSoTr)

The Swiss ordinance sets out detailed obligations for companies' supply chain policies and practices. This includes the identification of human rights and child labor risks, the establishment of risk management systems, and the implementation of supply chain traceability systems, among other things.

The goal of the ordinance is to ensure that Swiss companies comply with international human rights standards in their supply chains and minimize adverse impacts.