Briefly described, the LkSG obliges companies, among other things, to bring transparency into their supply chain (initially their own business area and direct suppliers) and to comply with human rights and environmental due diligence obligations and, where applicable, to ensure that their suppliers comply with these obligations. to create remedies against injuries. Since January 2023, the law has been in force for companies with more than 3,000 employees; from January 1, 2024, this threshold will be lowered for companies with 1,000 employees. Small and medium-sized enterprises may come into contact with the requirements of the law if they provide services or supply products to another company. At European level, a directive is in the legislative process that will also directly oblige SMEs to bring transparency to their entire supply chain.
I would be happy to prepare a presentation or workshop (one or more days) for you in which I present the human rights and environmental risks and discuss the specific implementation of (legal) due diligence obligations based on a raw material (e.g. almonds or cocoa). I am happy to take your wishes into account when selecting the raw material.
