The endorsement of the UN Guiding Principles on Business and Human Rights prompted many States to re-examine their legal regimes in this area. In Switzerland too, intense discussions continue on the implementation of the UN Guiding Principles. In response to the Parliamentary debates on the subject, the Federal Council mandated the Swiss Institute of Comparative Law to carry out an investigation of the extent to which different States have implemented the UN Guiding Principles. The report, prepared by the Institute in 2013, demonstrates the extent to which other jurisdictions have imposed duties on large corporations to conduct human rights due diligence, and on the nature of those duties. This publication is a translated and updated version of the 2013 study. Editors: Lukas Heckendorn Urscheler, PhD, LL.M Johanna Fournier, PhD, LL.M