Since January 01, 2023, new due diligence requirements apply to prevent human rights violations in supply chains and to protect the environment. The Supply Chain Due Diligence Act, (LkSG) was already passed in June 2021. The aim of the legislation is for responsible companies to identify human rights and environmental risks in their own business operations and take measures to reduce or, where possible, prevent them in the future. This applies to companies with their head office, principal place of business, administrative headquarters, registered office or branch office in Germany, as well as to
- from 2023 with at least 3,000 employees
- from 2024, companies with as few as 1,000 employeesf
Already today, however, many significantly smaller companies are also confronted with the legislation, as companies directly within the scope pass on corresponding specifications in the supply chain.