Guide
CSDDD: What Swiss exporters need to know
ExportHelp
Aug 24, 2026
The Corporate Sustainability Due Diligence Directive (CSDDD) is an EU directive on corporate social responsibility in the areas of human rights and the environment. It requires very large companies to identify, prevent, mitigate or end risks and negative impacts in their own operations, in their subsidiaries and along their value chains.
The application will generally be from 26 July 2029 after implementation in EU Member States; for certain reporting obligations, it will apply to financial years starting 1 January 2030. Member States must transpose the directive into national law by 26 July 2028.
For Swiss companies: Even though Switzerland is not a member of the EU, the CSDDD can be directly or indirectly business-relevant.
What does the CSDDD mean in practice?
Affected companies must establish and continuously implement a risk-based due diligence system, which includes, among other things, the following elements:
- Identify and prioritize risks – with a focus on those that are most likely to occur and have the most serious consequences.
- Implement prevention and remediation measures – in your own activities and with business partners.
- Establish complaint and reporting channels and ensure their processing.
- Monitor and document measures.
- Communicate the duty of care and provide relevant information in a traceable manner.
When is a Swiss company directly affected?
A Swiss company may fall directly within the scope of application in particular if it is a non-EU company with a net turnover of at least EUR 1.5 billion (net) in the EU (also at consolidated group level).
Why does it also affect smaller and medium-sized Swiss companies?
Swiss SMEs are generally not directly subject to the CSDDD. However, they may be indirectly involved as suppliers, service providers or business partners of affected EU or Swiss companies. In particular, the following are to be expected:
- Inquiries about supply chains, production locations, working conditions, and environmental risks
- Sustainability clauses in contracts and supplier codes
- Requirements for evidence, data, audits and grievance mechanisms Date
- stricter selection and evaluation processes by customers, banks and public procurers
- potential consequences for business relationships if information is missing or risks are not adequately addressed
Sources:
Corporate social responsibility on sustainability – European Commission
EU Regulation (EU) 2024/1760: EUR-Lex – 02024L1760–20260318 – EN – EUR-Lex
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