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On 30 May 2022, the Swiss Federal Supreme Court rendered two landmark decisions relating to the legal qualification of platform work. Platform work is a relatively new term for organizing paid work through digital platforms. Users access workers through online digital platforms for a wide range of paid services. The legal definition of platform work raises numerous legal questions, some of which were addressed by the court in two decisions rendered on 30 May 2022.

In this update, we set out the extent to which new Swiss ESG reporting, disclosure and due diligence requirements apply to Swiss companies and foreign companies operating in Switzerland. We also provide further details about the due diligence requirements in relation to conflict minerals and child labor, and give an overview of developments outside of Switzerland that are relevant for Swiss companies doing business abroad, including the recently proposed EU Directive on Corporate Sustainability Due Diligence and the German Supply Chain Act. Finally, we share some of the key points senior leadership should consider as extended ESG reporting and due diligence obligations take shape in Switzerland and abroad.

The Swiss Federal Council has discussed the situation in eastern Ukraine at its meeting of 23 February 2022. It condemns Russia’s recognition of the two non-government-controlled territories of the Donetsk and Luhansk regions as independent states as a violation of international law. While the Swiss government has not decided on adopting any sanctions or measures yet, it has stated that it wishes to ensure that Switzerland will not be used as a platform to circumvent sanctions imposed by the EU, as it has already done since 2014, and is therefore examining the newly adopted EU sanctions closely.