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LkSG / CSDDD Free guide March 2026

Implementing the Supply Chain Act (LkSG) step by step

The Supply Chain Due Diligence Act (LkSG) has been in force since January 1, 2023 and obliges companies with more than 1,000 employees to comply with human rights and environmental due diligence obligations. Smaller companies may also be indirectly affected, for example through the contractual transfer of obligations along the supply chain.

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Including: Complete due diligence overview, risk analysis roadmap and complaints procedure guidelines.

Implementing the Supply Chain Act (LkSG) step by step

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Contents of the guide

What you can expect in this LkSG guide

Compact, practical and directly implementable: from the legal basis to the finished complaints procedure.

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Who is affected

The LkSG applies to companies with 1,000 or more employees. By passing on the due diligence obligations, smaller suppliers are also obliged to comply. You will find out who falls within the scope of application as a direct or indirect supplier and what the consequences are.

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Due diligence obligations at a glance

All obligations explained clearly: set up risk management, appoint responsible persons, carry out annual risk analyses, implement preventive and corrective measures, set up complaints procedures and document them for 7 years.

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Legally compliant risk analysis

From risk identification and abstract risk assessment of suppliers and production sites to the risk matrix with probability of occurrence and severity. Including a roadmap for risk processing and communication to the management.

How the risk analysis works
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Implement preventive and remedial measures

What should be done if a risk is identified? The guide shows which measures are effective in your own business area and with suppliers, when corrective action plans are necessary and when breaking off the business relationship is an option.

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Set up complaints procedure & documentation

How an LkSG-compliant complaints procedure must be structured: Impartiality, confidentiality, anonymous reporting, public rules of procedure. In addition: reporting obligation, orientation on the BAFA questionnaire and the specific fines.

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For whom?

This guide is for you if...

Your company has more than 1,000 employees
The LkSG has been in force since January 1, 2023, and affected companies are immediately obliged to comply with all due diligence obligations. This guide shows you the complete implementation path.
you work as a supplier for larger companies
By contractually passing on due diligence obligations, smaller companies can also be indirectly affected and are increasingly being asked to provide evidence.
you have compliance, purchasing or human rights responsibilities
Concrete recommendations for action for all due diligence obligations: from risk analysis and the complaints procedure to reporting obligations.
you want to prepare for the EU Supply Chain Directive (CSDDD)
The EU has adopted the CSDDD, which goes beyond the German LkSG. Those who are currently LkSG-compliant are ideally prepared for the CSDDD.
Find out more about the supply chain module directly

Important deadlines

2023

Entry into force for large companies

Since January 1, 2023, the LkSG has applied to companies with 3,000 or more employees.

2024

Expansion to medium-sized companies

Since January 1, 2024, the LkSG has applied to all companies with 1,000 or more employees.

2026

Possible changes

First consultation on the draft bill to amend the LkSG.

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