German Supply Chain Due Diligence Act (LkSG)vsCOSO ERM
See exactly how German Supply Chain Due Diligence Act (LkSG) controls map to COSO ERM. Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
German Supply Chain Due Diligence Act (LkSG) maps to COSO ERM with 31% coverage across 4 directly mapped controls. Analysis of 13 German Supply Chain Due Diligence Act (LkSG) controls identifies 9 compliance gaps — primarily concentrated in Complaints and Reporting (Sections 9-10).
Source: TheArtOfService Knowledge Graph | 13 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 10 of 10 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Risk Management System (Section 4)(6 mappings)
Policy and Prevention (Sections 6-7)(3 mappings)
Remedial Action (Section 8)(1 mappings)
Related Comparisons
Other German Supply Chain Due Diligence Act (LkSG) comparisons
Other COSO ERM comparisons
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What are the key differences between German Supply Chain Due Diligence Act (LkSG) and COSO ERM?
German Supply Chain Due Diligence Act (LkSG) has 13 controls across its framework, while COSO ERM covers 20 controls. Direct mapping analysis identifies 4 overlapping controls (31% coverage). The frameworks diverge most significantly in Complaints and Reporting (Sections 9-10), where 4 German Supply Chain Due Diligence Act (LkSG) controls have no direct COSO ERM equivalent.
How many controls map between German Supply Chain Due Diligence Act (LkSG) and COSO ERM?
Of 13 total German Supply Chain Due Diligence Act (LkSG) controls, 4 map directly to COSO ERM controls — representing 31% coverage. The remaining 9 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping German Supply Chain Due Diligence Act (LkSG) to COSO ERM?
9 German Supply Chain Due Diligence Act (LkSG) controls have no direct equivalent in COSO ERM. The highest concentration of gaps is in Complaints and Reporting (Sections 9-10) with 4 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.
Which control domains have the most gaps between German Supply Chain Due Diligence Act (LkSG) and COSO ERM?
The domain with the highest gap count is Complaints and Reporting (Sections 9-10) (4 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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