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GLOSSARY TERM

NAP / PAN (National Action Plan)

Swiss National Action Plan framework in business and human rights context (German NAP / French PAN).

Compliance

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

  1. Identify human-rights-relevant risk areas
  2. Build due diligence and remediation pathways
  3. Assign governance accountability and escalation routes
  4. 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.

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