Human rights

On 9 December 2016 Switzerland’s Federal Council adopted a “Report on the Swiss strategy for the implementation of the UN Guiding Principles on Business and Human Rights“. Switzerland is one of the first countries to adopt such a strategy in order to promote coherence between business activities and human rights. The strategy contains instruments that aim at ensuring that Swiss companies operating in Switzerland and abroad respect human rights, for example by including the topic of business and human rights in political consultations. Read more.

Given the relevance of the topic, it has been analysed whether the 123 Swiss reports include:

  • Governance and policy commitments
  • Embedment of respect and human rights due diligence
  • Remedies and grievance mechanisms

The structure was derived from the Corporate Human Rights Benchmark (CHRB).

As the graph shows, the majority of companies (54%) discloses a policy commitment to respect human rights, 40% embedded due diligence and 33% established remedies and grievance mechanisms.


Human rights perspective as influencing factor in materiality assessment


Large emphasis on human rights,
aligned to SDGs and UNGC principles


Disclosure on human rights audits