LkSG crosswalk to international human rights + business frameworks. EU CSDDD (Directive (EU) 2024/1760): see separate control - 2024-2029 phased transposition + value-chain expansion + civil liability + climate alignment + harmonized EU framework. UN GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS (UNGPs, 2011 Ruggie Principles): 3-pillar framework (State Duty to Protect + Corporate Responsibility to Respect + Access to Remedy); LkSG operationalises pillar 2 (corporate responsibility) in legal form. OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES (2023 UPDATE): 11 chapters including human rights + environment + bribery + consumer interests; National Contact Points (German NCP at BMWK) mediate disputes. ILO FUNDAMENTAL CONVENTIONS: 8 + 1 fundamental Conventions covering forced labour + child labour + discrimination + collective bargaining + occupational health + safety + the latter included 2022. GERMAN NAP (National Action Plan on Business and Human Rights, 2016 + monitoring 2018-2020): the foundational German policy that led to LkSG; ongoing review + alignment with EU CSDDD. UN OHCHR REPORTING FRAMEWORK + B-TECH PROJECT (tech + human rights). SECTOR-SPECIFIC: textiles (Bangladesh Accord + Pakistan Accord + Better Cotton Initiative) + auto (Drive Sustainability) + electronics (RBA + Responsible Minerals Initiative) + minerals (LBMA Responsible Sourcing + RJC Code of Practices + Conflict Minerals - 3TG); food (Fair Trade + Rainforest Alliance + UTZ); financial sector (Equator Principles + UN PRI + Net-Zero Banking Alliance). EU CSRD + ESRS: sustainability reporting framework integrating with LkSG/CSDDD due diligence findings.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.