Ordinance on the Return, Taking Back and Disposal of Electrical and Electronic Equipment (VREG, SR 814.620); Ordinance on Beverage Containers (VGV, SR 814.621), repealed and replaced by the Packaging Ordinance (Verpackungsverordnung, VerpV) from 1 January 2027; Ordinance on the Avoidance and Disposal of Waste (VVEA, SR 814.600)

Switzerland requires large public-interest companies to report on non-financial matters, with climate reporting based on the TCFD recommendations on a comply-or-explain basis. After the 2024 consultation, the Federal Council asked the FDJP to prepare simpler options. Its April 2026 NUFG consultation draft would require reports to follow a standard used in the EU (ESRS) or an equivalent standard recognized by the Federal Council, with limited assurance by an audit firm and supervision by the Federal Audit Oversight Authority. The explanatory report names IFRS Sustainability Disclosure Standards with GRI additions as a possible equivalent, but says equivalence is not yet clear.

Enforcement

Voluntary or under development

Effective date

Not yet specified. The NUFG draft leaves entry into force to the Federal Council, allows publication only once the popular initiative 'Für verantwortungsvolle Grossunternehmen' is withdrawn or rejected, and keeps prior law for financial years running at entry into force and those starting in the following two years

Covered entities

Current rules (Art. 964a CO): public-interest entities that, together with controlled entities, have at least 500 FTE on annual average and exceed CHF 20 million balance sheet total or CHF 40 million turnover, in two consecutive years; entities controlled by a reporting parent or one filing an equivalent foreign report are exempt. NUFG draft (Art. 9): Swiss companies that, with controlled entities, have more than 1,000 FTE and more than CHF 450 million worldwide turnover in two consecutive years, plus Swiss subsidiaries or branches of foreign groups with more than CHF 450 million Swiss turnover; the Federal Council estimates about 100 companies instead of about 200 today.

In-scope Swiss companies must operate a supply chain management system, traceability and risk management aligned with the OECD Due Diligence Guidance for minerals and the ILO-IOE child labour due diligence guidance, and publish an annual report. False or missing reports can trigger fines up to CHF 100,000 under Art. 325ter of the Swiss Criminal Code.

Enforcement

Mandatory

Effective date

1 January 2022; one-year transition meant first reporting period was FY2023

Covered entities

Companies with registered office, head office, or principal place of business in Switzerland that import or process tin, tantalum, tungsten, gold (3TG) above annual volume thresholds set in the DDTrO annex, and companies that offer products or services where there is reasonable suspicion of child labour. SMEs and low-risk companies are exempt under defined conditions.

The EU runs product-specific EPR regimes for packaging, electrical and electronic equipment, batteries, vehicles and single-use plastics, putting collection, recycling and recycled-content obligations on producers placing goods on the single market. The Packaging Regulation has applied directly in all Member States since 12 August 2026, with recyclability, reuse and recycled-content rules phasing in. The new End-of-Life Vehicles Regulation sets vehicle design, recycled-content and EPR rules from 1 September 2028.

Enforcement

Mandatory

Effective date

PPWR entered into force 11 February 2025 and has applied since 12 August 2026 (Article 67(5) from 12 February 2029; other obligations phase in later). Battery Regulation entered into force 17 August 2023 with phased obligations through 2027. ELV Regulation (EU) 2026/1738 entered into force 13 August 2026 and applies from 1 September 2028, when Directive 2000/53/EC is repealed (some Directive provisions continue until 2032). WEEE Directive in force since 2012; SUP Directive transposition deadline 3 July 2021.

Covered entities

Producers, importers and distributors placing packaging, EEE, batteries, vehicles or single-use plastic products on the EU market, regardless of material or origin

The UK runs separate producer responsibility regimes for packaging, electrical equipment, batteries and end-of-life vehicles. Under the 2024 pEPR rules, large packaging producers pay PackUK disposal fees that cover the cost of managing household packaging waste, and from year 2 (2026-27) those fees vary with recyclability. Producers still meet recycling obligations by obtaining packaging recycling notes (PRNs and PERNs).

Enforcement

Mandatory

Effective date

pEPR Regulations made 11 December 2024, in force 1 January 2025; first assessment year 2025-26 (first notices of liability October 2025, based on 2024 packaging data); confirmed year 2 (2026-27) fees due later in 2026; WEEE Regs since 1 January 2014; Battery Regs since 5 May 2009

Covered entities

Packaging producers established in the UK with annual turnover of GBP 1 million or more that supplied or imported more than 25 tonnes of packaging in the previous year. Large producers (turnover above GBP 2 million and more than 50 tonnes) pay household packaging disposal fees and must meet recycling obligations with PRNs or PERNs; small producers have fewer duties. WEEE producers placing EEE on the UK market; battery and ELV producers.

Norway implements EU-style EPR through Avfallsforskriften, requiring producers of packaging, EEE, batteries and vehicles to join a producer responsibility organization approved by the Environment Agency. Since July 2025 the previous 1,000 kg-per-material exemption for packaging has been abolished, so every importer or producer must register and report. Chapter 7A requires producers of certain single-use plastic products to join an approved scheme and cover municipal cleanup and collection costs from 2027, and Chapter 7B sets EPR for plastic-containing fishing and aquaculture gear.

Enforcement

Mandatory

Effective date

Avfallsforskriften in force since 2004 (latest amendment FOR-2025-12-18-2839, in force 1 January 2026); Chapter 7 packaging EPR revised effective 1 July 2025 (lower registration limit removed); Chapter 7A in force on adoption (FOR-2025-11-12-2278), with the duty to cover municipal costs applying to costs from 1 January 2027 and first payment due 1 October 2028; Chapter 7B in force 1 January 2026, with §§ 7B-4 to 7B-7 applying from 1 March 2027; WEEE provisions since 1999

Covered entities

Any company that professionally imports or manufactures packaging, packaged products, EEE, batteries or vehicles for the Norwegian market; from July 2025 all packaging producers regardless of volume. Also producers that first place certain single-use plastic products on the Norwegian market (food and beverage containers, cups, flexible food packaging, light carrier bags, wet wipes, tobacco filters, balloons) and producers of fishing, recreational fishing and aquaculture gear containing plastic.

Türkiye runs a national Zero Waste framework that pairs source separation rules for institutions with producer responsibility duties for packaging and electrical equipment, all administered by the Ministry of Environment, Urbanisation and Climate Change. Packaging producers must register in the zero waste information system, hit recovery targets and pay deposits or fees set under the Packaging Waste Control Regulation.

Enforcement

Mandatory

Effective date

Zero Waste Regulation effective 12 July 2019, amended 9 October 2021; Packaging Waste Control Regulation effective 26 June 2021

Covered entities

Public institutions, large commercial premises, packaging producers and importers, EEE producers; building and premises operators required to set up zero waste systems on phased schedule in annexes