What is NAP / PAN?
NAP (German) and PAN (French) refer to Switzerland’s National Action Plan context for business and human rights expectations.
Key Features
- Policy framework linking business and human rights
- Relevant for governance, supply chain, and risk controls
- Supports responsible business conduct expectations
- Often intersects with CSR and due diligence programs
Practical Implementation Steps
- Identify human-rights-relevant risk areas
- Build due diligence and remediation pathways
- Assign governance accountability and escalation routes
- Integrate disclosures into reporting cycle
Tax and Compliance Implications
Weak governance in this area can create reputational and contractual risk. Structured controls improve defensibility and stakeholder trust.