FMA instruction 2018/7 (General and sector-specific interpretation of the due diligence law) and FMA guideline 2013/1 (on the risk-based approach under due diligence law) have just been revised.

They come into force on September 1st 2021.

New chapters have been added, several editorial adjustments and clarifications have been made, see the respective list of changes (2018/7: p. 103 ff.; 2013/1 p. 38) (in German)