Three Regimes, One Supply Chain: Life Sciences Due Diligence Under the CSDDD, the LkSG and the Draft Swiss NUFG
A life-sciences group can fall under the EU due diligence directive as narrowed in 2026, Germany's supply chain act and the Swiss code of obligations; they differ on scope, depth, enforcement and liability. A broader draft Swiss act on sustainable corporate governance (NUFG) entered consultation in April 2026.