Undertakings shall maintain a management system and stipulate the following therein:
the supply chain policy for minerals and metals that potentially originate from conflict-affected and high-risk areas;
the supply chain policy for products or services in relation to which there is a reasonable suspicion of child labour;
a system by which the supply chain can be traced.
They shall identify and assess the risks of harmful impacts in their supply chain. They shall draw up a risk management plan and take measures to minimise the risks identified.
They shall have their compliance with the due diligence obligations in relation to the minerals and metals audited by an independent specialist.
The Federal Council shall issue the detailed regulations; it shall base them on internationally recognised regulations, such as the OECD principles in particular.
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