
EU Sustainability Reporting Directive 2026/470 Narrows CSRD Scope and Eases Corporate Due Diligence Burdens
The EU has narrowed mandatory sustainability reporting and due diligence duties, with new protections for smaller value-chain partners.

Switzerland is proposing a wide-ranging update to its Chemicals Risk Reduction Ordinance (ChemRRV) that would tighten controls on several persistent and hazardous substance groups, including PFOS and longer-chain perfluorocarboxylic acids (PFCA), and add new restrictions for PFAS-containing firefighting foams and certain packaging.
The draft amendment is structured as changes to multiple ChemRRV annexes and includes a staged implementation approach. It states an entry into force of 1 December 2026, with specific annex changes following later in 2027.
The proposal sets out prohibitions on manufacturing, placing on the market and use of PFOS and its precursor substances, and applies concentration limits to substances, preparations and articles. It also extends controls across other PFAS families, including PFOA as well as C9–C14 PFCA and C15–C21 PFCA and their precursor substances, using low concentration thresholds expressed in parts per billion for key categories.
In practice, these provisions increase the importance of robust material declarations and analytical verification across supply chains, particularly for imported articles where PFAS may be present as unintended contaminants or as performance additives in coatings and polymers.
One of the more operationally significant elements is the section on PFAS in foam extinguishing media. The draft defines PFAS for this purpose and introduces prohibitions on placing PFAS-containing foam fire extinguishers and PFAS-containing foam agents intended for such extinguishers on the market. It also prohibits the use of PFAS-containing foam agents in foam extinguishers and in other applications, with limited exceptions for activities such as exercises and functional tests where foam is fully collected and properly disposed of.
For industrial sites and logistics operators holding legacy stocks, the proposal signals that foam transition planning, containment procedures and waste handling capabilities will be scrutinised more closely.
The draft also introduces restrictions targeting PFAS in packaging and certain single-use food-contact articles, using a combination of per-substance and summed thresholds. Alongside the PFAS-focused measures, the amendment package includes other risk-reduction updates, such as changes relevant to pesticide and biocide use permissions in certain environments.
The ChemRRV proposal would broaden Switzerland’s PFAS compliance expectations beyond a narrow set of substances, extending to specific product uses and low concentration thresholds. Companies supplying firefighting foams, packaging materials or PFAS-affected articles into Switzerland should assess product composition, identify transition timelines and prepare evidence to demonstrate compliance as the draft moves through consultation and implementation.




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