1 Undertakings shall maintain a management system and stipulate the following therein:
2 They shall identify and assess the risks of harmful impacts in their supply chain. They shall draw up a risk management plan and take measures to minimise the risks identified.
3 They shall have their compliance with the due diligence obligations in relation to the minerals and metals audited by an independent specialist.
4 The Federal Council shall issue the detailed regulations; it shall base them on internationally recognised regulations, such as the OECD principles in particular.
L’art. 958f s’applique par analogie à la tenue et à la conservation du rapport sur les paiements effectués au profit de gouvernements.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.