Åpenhetsloven (Lov om virksomheters åpenhet og arbeid med grunnleggende menneskerettigheter og anstendige arbeidsforhold), LOV-2021-06-18-99

Directive requiring large EU and non-EU companies to identify, prevent, and remedy adverse human rights and environmental impacts in their operations and value chains, and to adopt a climate transition plan. Scope and timelines were revised by the 2025 Omnibus package and Directive (EU) 2026/470.

Enforcement

Mandatory once transposed

Effective date

Member State transposition deadline 26 July 2027. First wave of in-scope companies covered from 2028.

Covered entities

Large EU and non-EU companies meeting employee and turnover thresholds (revised by 2025 Omnibus and Directive (EU) 2026/470).

Companies in scope must identify, prevent, and remediate human rights and environmental risks in their own operations and direct suppliers, with risk-based duties extending to indirect suppliers when substantiated knowledge arises. BAFA monitors compliance, can issue orders, and impose fines up to EUR 8 million or 2 percent of average annual turnover (where turnover exceeds EUR 400 million).

Enforcement

Mandatory

Effective date

1 January 2023 (companies with 3,000+ employees in Germany); 1 January 2024 (1,000+ employees in Germany)

Covered entities

Companies with their head office, principal place of business, administrative seat, or registered branch in Germany and at least 1,000 employees in Germany (3,000+ in 2023). Includes German branches of foreign companies.

In-scope parent and ordering companies must establish, publish, and effectively implement a vigilance plan covering risk mapping, supplier and subcontractor assessment, mitigation actions, an alert mechanism, and a monitoring scheme addressing human rights, health and safety, and environmental harm across the group and established business relationships. Any party with standing can give formal notice and, after three months of non-compliance, seek a court injunction and damages.

Enforcement

Mandatory

Effective date

27 March 2017; first vigilance plans required for FY2017

Covered entities

French-headquartered companies that, for two consecutive years, employ at least 5,000 employees in France (parent and direct/indirect subsidiaries) or at least 10,000 employees worldwide.

Covered companies would have to investigate whether child labour exists in their supply chains, adopt a plan of action where reasonable suspicion arises, and submit a one-time declaration of due diligence. Sanctions would include administrative fines and, on repeat offences, criminal liability for directors.

Enforcement

Mandatory

Effective date

Not yet in force as of 1 May 2026; original target of 1 January 2022 lapsed

Covered entities

Companies that sell goods or services to Dutch end-users, regardless of where they are established. Implementing decree was to set thresholds and exemptions.

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.

Covered organisations must publish an annual modern slavery and human trafficking statement, approved by the board (or equivalent) and signed by a director, setting out the steps taken (or stating that no steps were taken) to ensure slavery and human trafficking are not occurring in their business or supply chains. The Home Office maintains a central registry and the Secretary of State may seek civil injunctions for non-compliance.

Enforcement

Mandatory

Effective date

29 October 2015; first statements required for financial years ending on or after 31 March 2016

Covered entities

Commercial organisations (any body corporate or partnership, wherever incorporated) carrying on any part of a business in the UK and supplying goods or services with a total annual turnover of GBP 36 million or more (group turnover where applicable).