Key provisions of the LkSG (BMAS, 2026)
| Key provision | Description |
|---|---|
| Due diligence obligations | Companies must respect human rights throughout their supply chain, including contracting parties and indirect suppliers. They must also manage risks proactively |
| Implementation of preventive measures | Companies must adopt measures to minimize risks to human rights and environmental standards in their supply chains, including supplier audits, contractual obligations and training programs promoting ethical practices |
| Establishment of complaint channels | Companies must establish accessible complaint channels for stakeholders to report violations and seek redress |
| Key provision | Description |
|---|---|
| Due diligence obligations | Companies must respect human rights throughout their supply chain, including contracting parties and indirect suppliers. They must also manage risks proactively |
| Implementation of preventive measures | Companies must adopt measures to minimize risks to human rights and environmental standards in their supply chains, including supplier audits, contractual obligations and training programs promoting ethical practices |
| Establishment of complaint channels | Companies must establish accessible complaint channels for stakeholders to report violations and seek redress |
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