LkSG status + EU CSDDD coordination + 2024-2025 pipeline. STATUS: LkSG in force since 1 January 2023 (>3,000 employees) + 1 January 2024 (>1,000 employees); BAFA active enforcement + first sanctions issued 2023-2024 against multiple companies for incomplete annual reports + insufficient risk analysis + supplier-DD gaps; complaints received by BAFA from civil society + NGOs + worker representatives. ANNUAL REPORTING (Sec.10) - first reports submitted in 2024 + 2025 covering 2023 + 2024 fiscal years + BAFA publishing aggregate findings + identifying sector + country + commodity risks. EU CSDDD (Corporate Sustainability Due Diligence Directive, Directive (EU) 2024/1760) entered into force 25 July 2024; phased transposition: (a) Member States must transpose by 26 July 2026; (b) Companies with >5,000 employees + EUR 1.5B turnover - 26 July 2027; (c) Companies with >3,000 employees + EUR 900M turnover - 26 July 2028; (d) Companies with >1,000 employees + EUR 450M turnover - 26 July 2029. CSDDD EXTENSIONS over LkSG: (i) VALUE-CHAIN COVERAGE - upstream and downstream including business partners + sale of products + services; (ii) HARMONIZED CIVIL LIABILITY for damages caused by violations; (iii) ALIGNMENT WITH PARIS AGREEMENT - climate-transition plans + 1.5C alignment; (iv) STRONGER ENFORCEMENT including injunctions + damages + EU-wide sanctions framework. GERMANY CSDDD TRANSPOSITION: anticipated 2025-2026 BMWK draft + Bundestag deliberation + 2026 enactment; LkSG to be tightened + aligned + possibly partially replaced + civil liability + value-chain expansion. 2024-2025 PRIORITIES: BAFA enforcement maturation + CSDDD transposition preparation + supplier-collaboration deepening + climate-transition-plan integration + Indigenous + community rights protection + 2024 EU OMNIBUS package consideration (potential CSDDD scope reductions per EU competitiveness initiative).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.