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Lieferkettengesetzes or LkSG requires companies that have their principal place of business in Germany and that employ at least 3,000 people (and starting January 2024, 1,000 or more) to disclose their due diligence measures to prevent and mitigate the risks of human rights violations and environmental damage. The law also indirectly impacts thousands of suppliers to those companies, not just in Germany.

The companies within the scope of the law are required to:

  1. Carry out regular, at least annual, human rights and environmental risk analyses of their operations and those of their direct (or in some cases indirect) suppliers
  2. Conduct ad hoc risk analyses for indirect suppliers where there is substantiated knowledge that human rights and environmental abuses exist

The law is designed to be consequential – penalties for non-compliance can range up to two percent of a company’s annual turnover. However, it comes with a raft of guidance from BAFA, the German government agency overseeing the implementation of LkSG, and established methodological pathways to be compliant.

Learn more about how EcoVadis solutions can support your company with LkSG-aligned risk analysis and compliance.




  1. リスクマネジメントシステムを確立する
  2. コンプライアンスに対する責任を明確にする(例:人権担当者を置く)
  3. リスク分析を定期的に実施する
  4. 人権に関する自社の戦略方針を採択する
  5. 子会社の業務を含め、自社の事業領域において予防措置を実施する
  6. 違反した場合の措置を講じる
  7. 社内の苦情処理手続きを設定する
  8. 間接的なサプライヤーが関係するリスクについてデューデリジェンス手順を確立し、文書化する
  9. デューデリジェンス手順、特定したリスク、および講じた措置について具体的に記載した年次報告書を発行する