LkSG Sections 1-3 - scope + applicability. APPLICABILITY THRESHOLDS: (a) FROM 1 JANUARY 2023 - applies to companies with MORE THAN 3,000 EMPLOYEES in Germany (including agency workers + temporary workers + employees of group companies based in Germany); (b) FROM 1 JANUARY 2024 - applies to companies with MORE THAN 1,000 EMPLOYEES (covering substantially more companies); (c) GERMAN BRANCHES OF FOREIGN PARENT COMPANIES are also covered if the German branch meets the employee threshold. ENTITY SCOPE: stock corporations (AG) + limited liability companies (GmbH) + cooperatives + partnerships + commercial entities + non-commercial entities meeting the threshold; SECONDARY EMPLOYERS like umbrella + group companies cascade based on Section 4(2) which expands coverage through group structures + supplier networks. SUPPLY CHAIN SCOPE: (a) OWN BUSINESS OPERATIONS - full due diligence; (b) DIRECT SUPPLIERS - full due diligence; (c) INDIRECT SUPPLIERS - risk-based + substantiated-knowledge-triggered due diligence (lower bar). GROUP CASCADE: the LkSG cascades human rights obligations through group companies + subsidiaries; parent companies have residual responsibility for ensuring group-wide compliance. EU CSDDD INTERPLAY: the EU CSDDD (Directive (EU) 2024/1760) extends value-chain coverage further + tightens upstream + downstream obligations from 2027-2029 transposition.
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