Your Swiss customer has sent you a due diligence questionnaire. Here is what the law requires of them — and what they need from you.
Switzerland's Due Diligence and Transparency Ordinance (DDTrO — Verordnung über Sorgfaltspflichten und Transparenz bezüglich Mineralien und Metallen aus Konfliktgebieten und Kinderarbeit) came into force for business year 2023. It requires Swiss companies to conduct due diligence on two specific risks in their supply chains: conflict minerals (tin, tantalum, tungsten, and gold from conflict-affected areas) and child labour. If you supply a Swiss manufacturer, watchmaker, electronics company, or any business in a sector with child labour risk, you may receive a questionnaire asking you to demonstrate compliance with these requirements.
Key regulations in Switzerland — DDTrO Supplier Guide
DDTrO — Due Diligence and Transparency Ordinance (Verordnung über Sorgfaltspflichten und Transparenz)
The DDTrO establishes two parallel due diligence tracks. The conflict minerals track applies to any Swiss company importing or processing tin, tantalum, tungsten, or gold (3TG) originating from conflict-affected or high-risk areas. The child labour track applies to any Swiss company offering products or services for which there is a reasonable suspicion of child labour involvement. Both tracks require a supply chain policy, a traceability system, a grievance mechanism, and a risk management plan. An annual report must be published electronically within six months of the business year end and remain publicly accessible for ten years.
Swiss Code of Obligations (CO) — Articles 964j–964l
The DDTrO is enacted under Articles 964j–964l of the Swiss Code of Obligations. Criminal penalties apply for false or misleading reporting. Companies that comply with equivalent international standards (OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, EU Regulation 2017/821, ILO Conventions 138 and 182) are exempt from implementing the Swiss-specific procedures — but must still comply with those international standards in full.
CSDDD — EU Corporate Sustainability Due Diligence Directive
Switzerland is not an EU member but has close regulatory alignment with the EU. As CSDDD comes into force, Swiss companies with EU operations or EU customers will face equivalent obligations. Suppliers who already respond to DDTrO questionnaires will be well positioned for the broader wave of CSDDD-driven due diligence requests from EU buyers.
Swiss nDSG (revDSG) & NCSC Cyber Obligations
Switzerland's revised Federal Act on Data Protection (nDSG / revDSG), in force from 1 September 2023, requires data controllers to notify the Federal Data Protection and Information Commissioner (FDPIC) of data breaches 'as quickly as possible' — interpreted in practice as within 72 hours for breaches likely to cause high risk to data subjects. Switzerland is not an EU member but has an adequacy decision, and the nDSG is closely aligned with GDPR. The Swiss National Cyber Security Centre (NCSC) coordinates national cyber incident response. Reporting of significant cyber incidents to the NCSC is currently voluntary for most private sector entities, but mandatory reporting for critical infrastructure operators is being introduced under the revised Information Security Act (ISG). Suppliers processing Swiss customer data must align breach notification procedures to the FDPIC 72-hour window under nDSG.
What this means for you as a supplier
You are not directly regulated by the DDTrO. But your Swiss buyer is. If they cannot demonstrate adequate due diligence on their supply chain, they face criminal penalties for false reporting and reputational exposure from their publicly accessible annual report. A supplier who cannot provide structured evidence of their sourcing practices or labour standards makes your buyer's due diligence harder to complete — and makes you a higher-risk supplier in their records. Swiss manufacturers, watchmakers, and electronics companies are the most active in sending these questionnaires, particularly for 3TG mineral sourcing.
Key dates
Business year 2023
DDTrO comes into force — Swiss companies must begin conducting due diligence
June 2024
First annual due diligence report due — published electronically, publicly accessible for 10 years
June annually
Annual report due within six months of business year end
July 2029
CSDDD Phase 1 — EU-wide supply chain due diligence for largest companies; Switzerland closely aligned
2029
CSDDD Phase 3 — companies with ≥1,000 employees across EU and aligned jurisdictions
Liechtenstein adopts Swiss law directly. The DDTrO applies in Liechtenstein on the same terms as in Switzerland. If you supply a Liechtenstein-based company, the same conflict minerals and child labour due diligence obligations apply to your buyer.
Two separate due diligence tracks — which one applies to you
The DDTrO operates as two independent obligations. Your Swiss buyer may be subject to one or both, depending on their sector. Understanding which track is driving the questionnaire you received helps you prepare the right evidence.
Track 1 — Conflict Minerals (3TG)
Applies to Swiss companies importing or processing tin, tantalum, tungsten, or gold (3TG) originating from conflict-affected or high-risk areas (CAHRAs). No SME exemption — size does not matter for this track.
Relevant sectors: electronics, watchmaking, jewellery, automotive, aerospace, medical devices.
Track 2 — Child Labour
Applies to Swiss companies offering products or services for which there is a reasonable suspicion of child labour. SME exemption applies (under 250 FTE and below CHF 20m balance sheet / CHF 40m revenue) — unless child labour is evident.
Relevant sectors: garments, food, agriculture, consumer goods, construction materials.
What your Swiss buyer's questionnaire will ask
Both DDTrO tracks require the same four due diligence elements. Your buyer must demonstrate all four in their annual report. The more structured evidence you can provide for each, the lower the risk your buyer carries — and the more secure your supplier relationship.
Supply chain policy
A written policy defining standards for sourcing conflict minerals or managing child labour risk. Must be communicated to suppliers and publicly available. For 3TG: must reference the OECD Due Diligence Guidance or EU Regulation 2017/821.
Traceability system
A system to trace the origin of conflict minerals through the supply chain, or to identify products and services with child labour risk. For 3TG: must be able to identify the smelter or refiner. For child labour: must document sourcing country and supplier.
Grievance mechanism
A formal channel for suppliers, workers, and stakeholders to raise concerns about conflict minerals or child labour without fear of retaliation. May be an internal reporting system or a third-party whistleblowing service.
Risk management plan
A documented process to identify, assess, and address risks of conflict mineral financing or child labour in the supply chain. Must include measures to eliminate, prevent, or mitigate identified risks.
Annual report
Your buyer must publish an annual report on their due diligence, electronically accessible for ten years. Your questionnaire response and any supporting documentation may be referenced in or underpin this report.
Supplier declarations
Swiss buyers frequently ask direct suppliers to confirm in writing that they do not source 3TG from conflict-affected areas, or that they have assessed and addressed child labour risks in their own supply chain. A signed declaration supported by evidence is the standard expectation.
The SME exemption — and why it does not protect you as a supplier
Swiss SMEs (under 250 FTE, below CHF 20m balance sheet or CHF 40m revenue) are exempt from the child labour due diligence obligations — unless child labour is evident. There is no SME exemption for conflict minerals.
However, this exemption applies to your Swiss buyer's own obligations, not to what they ask of their suppliers. A Swiss company that is itself exempt may still choose to conduct due diligence — and may still ask you for evidence — because their own customers (larger Swiss or EU companies) are placing demands on them. The exemption does not prevent a Swiss buyer from asking you for compliance evidence; it only affects whether they are legally required to conduct due diligence themselves.
What happens if your response is inadequate
- →Your buyer cannot complete their traceability system or risk management plan without your input — your non-response creates a gap in their due diligence record
- →Your buyer's annual report — publicly accessible for ten years — may reference gaps in supplier documentation, creating reputational exposure for both parties
- →Criminal penalties apply to Swiss companies for false or misleading reporting — making accurate supplier evidence a legal necessity, not a preference
- →As CSDDD comes into force, Swiss companies with EU operations will face equivalent obligations — and the same supplier questions will arrive from EU buyers across the continent
Which sectors are most affected
The DDTrO is narrower in scope than LkSG or the Norwegian Transparency Act — it focuses on two specific risk areas rather than human rights and decent work broadly. This means it is most active in sectors where 3TG minerals or child labour risk are concentrated.
| Sector | Primary track | Key question for suppliers |
|---|---|---|
| Watchmaking & jewellery | Conflict minerals (gold) | Can you confirm the origin of gold used in your products? |
| Electronics & semiconductors | Conflict minerals (3TG) | Do you use tin, tantalum, tungsten, or gold? Can you trace the smelter? |
| Garments & textiles | Child labour | What is your policy on child labour? How do you monitor your own suppliers? |
| Food & agriculture | Child labour | Do you source from countries with elevated child labour risk? What controls are in place? |
| Automotive & aerospace | Conflict minerals (3TG) | Can you provide a conflict minerals reporting template (CMRT)? |
Source: Swiss Code of Obligations Articles 964j–964l; DDTrO (SR 221.431); Pestalozzi Law, January 2023
Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change — verify current requirements with a qualified adviser.
Received a DDTrO questionnaire from your buyer?
ESG Stress Free guides Swiss suppliers through the Due Diligence and Transparency in Supply Chains Ordinance (DDTrO).