The LkSG establishes human-rights and environmental due-diligence duties for large companies in Germany. CommonShare helps teams structure responsibilities, risk analysis, preventive measures, corrective actions, grievance records, and reusable evidence while the legal framework evolves.
At a glance
Reviewed against official primary sources on 5 August 2026.
Jurisdiction
Germany
Status
In force · German reform and CSDDD transition remain evolving
Who it affects
Companies in Germany with at least 1,000 employees, subject to the statutory calculation rules
Products & scope
Company operations and relevant direct and indirect supply chain relationships
Key dates
In force since 2023 · 1,000-employee threshold since 1 Jan 2024
Authority
German Federal Office for Economic Affairs and Export Control (BAFA)
German due-diligence duties
Keep the LkSG operating while the transition evolves.
The Act remains in force for covered companies. Maintain ownership, risk analysis, prevention, remediation, complaints, and documentation while tracking current German reform and BAFA guidance.
Assign responsibility
Establish internal ownership and publish a policy statement on the company’s human-rights strategy.
Perform risk analysis
Assess the company’s own operations and supplier relationships at the legally required cadence and triggers.
Prevent and correct
Implement preventive measures, respond to violations, and track whether actions are effective.
Operate a complaints procedure
Provide and maintain an accessible channel for information about human-rights or environmental risks.
Document the program
Maintain the required internal records and keep reporting readiness aligned with current BAFA guidance.
Regulatory workflow in practice
Move from scope to a governed outcome.
Map the relevant records, collect evidence, review gaps, and release an approved outcome with a complete history.
- German Supply Chain Due Diligence ActAssign responsibility
- Operational evidencePerform risk analysis
- CommonShareConnect obligations to owned action.
- AuthorityPrevent and correct
- Team ownershipOperate a complaints procedure
01 ScopeOpen the relevant requirement02 ConnectGather identity and evidence03 AssessCheck, calculate, and route04 DecideKeep human authority05 DemonstrateIssue and reuse the outcome
Assign responsibility
Connect risk analysis, prevention, remediation, grievance handling, and reporting records for German supply-chain due diligence.
- Input
- Companies within the Act’s employee and German-business scope
- Decision or control
- Translate applicable requirements into a managed process while keeping legal judgement with the responsible team.
- Handoff
- Perform risk analysis · Operational evidence
- Assign responsibilityGerman Supply Chain Due Diligence Act
See how CommonShare connects products, partners, evidence, calculations, and accountable decisions in one governed operating model.
Operational evidence
Keep risk analysis and action evidence connected.
Preserve the company, supplier, risk, policy, complaint, control, and effectiveness records behind the program.
- 01
Internal roles, policy statements, and governance approvals
- 02
Entity, site, direct-supplier, and relevant indirect-supplier records
- 03
Risk criteria, analyses, substantiated knowledge, and prioritization
- 04
Supplier contractual measures, training, and control evidence
- 05
Corrective actions, effectiveness reviews, and escalation decisions
- 06
Complaint intake, investigation, outcome, and protected-case records
CommonShare support
Coordinate supplier measures without losing company-specific context.
CommonShare supports risk workflows, partner collaboration, corrective actions, and evidence reuse. Legal scope and the effect of German reforms remain company decisions.
Risk-analysis workspace
Apply consistent risk criteria while retaining company, site, and supplier-specific context.
Supplier collaboration
Deliver targeted information requests, policies, training records, and corrective actions.
Case and action tracking
Assign owners, dates, evidence, review steps, and escalations for identified risks.
Transition-ready evidence
Reuse core due-diligence records as German requirements align with the CSDDD framework.
CommonShare operational view
Supply chain due diligence
Legal, human rights, and procurement
- 01Govern
- 02Analyze
- 03Improve
- 04Evidence
Team ownership
Keep human rights, procurement, legal, and leadership aligned.
Human rights
One methodology and action trail across high-priority relationships.
Procurement
Supplier requests that reflect risk and corrective needs.
Legal
Clear ownership, rationale, and documented control execution.
Leadership
Visibility into material issues and overdue measures.
Frequently asked
LkSG coverage, BAFA oversight, and CSDDD transition
The Act generally applies to companies with a head office, principal place of business, administrative headquarters, statutory seat, or branch in Germany and at least 1,000 employees, subject to the Act’s counting rules.
Official primary sources
Verify scope against the current rules.
Last reviewed: 5 August 2026
German BMAS — Supply Chain Due Diligence Act
German BMAS — LkSG continues during transition
BAFA — Current reporting information
Applicability note
Confirm applicability against current legal text and implementing measures for your company role, products, transactions, and facts.
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