German Supply Chain Due Diligence Act (LkSG)
The German Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz — LkSG), effective January 1, 2023, requires companies to identify, prevent, and mitigate human rights and environmental risks in their supply chains. Initially applicable to companies with 3,000+ employees (2023), extended to 1,000+ employees (2024). The Federal Office for Economic Affairs and Export Control (BAFA) is the enforcement authority. Civil liability provisions and administrative fines up to 2% of global turnover.
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Framework Domains (19)
Complaints and Reporting (Sections 9-10)
| Code | Title |
|---|---|
| LkSG-10.1 | Annual Reporting |
| LkSG-10.2 | Public Disclosure |
| LkSG-9.1 | Complaints Procedure |
| LkSG-9.2 | Whistleblower Protection |
Documentation
| Code | Title |
|---|---|
| LKSG-11 | Documentation Duty |
Enforcement Risk
| Code | Title |
|---|---|
| LKSG-21 | Sanctions and Public Procurement Exclusion |
Environment
| Code | Title |
|---|---|
| LKSG-13 | Environmental Risks Coverage |
Escalation
| Code | Title |
|---|---|
| LKSG-19 | Substantiated Knowledge Trigger |
Governance
| Code | Title |
|---|---|
| LKSG-01 | Risk Management System |
| LKSG-02 | Human Rights Officer |
Grievance
| Code | Title |
|---|---|
| LKSG-09 | Complaints Procedure |
Group Scope
| Code | Title |
|---|---|
| LKSG-22 | Cascading Through Group Companies |
Human Rights
| Code | Title |
|---|---|
| LKSG-14 | Forced and Child Labour Risks |
| LKSG-15 | Discrimination and Equal Pay |
| LKSG-16 | Health and Safety |
| LKSG-17 | Freedom of Association |
| LKSG-18 | Security Forces and Land Rights |
Monitoring
| Code | Title |
|---|---|
| LKSG-10 | Effectiveness Review |
Policy
| Code | Title |
|---|---|
| LKSG-03 | Policy Statement |
Policy and Prevention (Sections 6-7)
| Code | Title |
|---|---|
| LkSG-6.1 | Policy Statement |
| LkSG-6.2 | Preventive Measures for Own Business |
| LkSG-6.3 | Preventive Measures for Direct Suppliers |
| LkSG-7.1 | Indirect Supplier Due Diligence |
Prevention
| Code | Title |
|---|---|
| LKSG-06 | Preventive Measures - Own Operations |
| LKSG-07 | Preventive Measures - Direct Suppliers |
Regulator Cooperation
| Code | Title |
|---|---|
| LKSG-20 | BAFA Cooperation and Inspection |
Remedial Action (Section 8)
| Code | Title |
|---|---|
| LkSG-8.1 | Remedial Action in Own Business |
| LkSG-8.2 | Remedial Action for Suppliers |
Remediation
| Code | Title |
|---|---|
| LKSG-08 | Remedial Action |
Reporting
| Code | Title |
|---|---|
| LKSG-12 | Annual BAFA Report |
Risk Assessment
| Code | Title |
|---|---|
| LKSG-04 | Annual Risk Analysis |
| LKSG-05 | Indirect Supplier Risk on Substantiated Knowledge |
Risk Management System (Section 4)
| Code | Title |
|---|---|
| LkSG-4.1 | Risk Management System Establishment |
| LkSG-4.2 | In-House Responsibility |
| LkSG-4.3 | Risk Analysis (Section 5) |
Your Compliance Coverage
If you comply with German Supply Chain Due Diligence Act (LkSG), you already cover:
Modern Slavery Act 2018 (Australia)
26%
9 controls mapped
Compare →SASB Standards (ISSB Integrated)
26%
9 controls mapped
Compare →SASB Standards
26%
9 controls mapped
Compare →+ 493 more: South Korea Personal Information Protection Act (PIPA) (23%), NIST SP 1800-32 (23%)
See all 496 mapped frameworks ↓Maps to 496 other frameworks
Frequently Asked Questions
What is German Supply Chain Due Diligence Act (LkSG)?
German Supply Chain Due Diligence Act (LkSG) is a compliance framework from Germany with 19 domains and 35 controls. The German Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz — LkSG), effective January 1, 2023, requires companies to identify, prevent, and mitigate human rights and environmental risks in their supply chains. Initially applicable to companies with 3,000+ employees (2023), extended to 1,000+ employees (2024). The Federal Office for Economic Affairs and Export Control (BAFA) is the enforcement authority. Civil liability provisions and administrative fines up to 2% of global turnover. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does German Supply Chain Due Diligence Act (LkSG) have?
German Supply Chain Due Diligence Act (LkSG) has 35 controls organised across 19 domains. The largest domains are Human Rights (5 controls), Complaints and Reporting (Sections 9-10) (4 controls), Policy and Prevention (Sections 6-7) (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does German Supply Chain Due Diligence Act (LkSG) map to?
German Supply Chain Due Diligence Act (LkSG) maps to 496 other compliance frameworks. The top mapping partners are Modern Slavery Act 2018 (Australia) (26% coverage), SASB Standards (ISSB Integrated) (26% coverage), SASB Standards (26% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with German Supply Chain Due Diligence Act (LkSG) compliance?
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