LkSG, GwB, EU-HolzhandelsVO, EU-KonfliktmineralienVO, BetrVG, WRegG, CSR-RL-UmsG
European Center for Constitutional and Human Rights (ECCHR)
Markus Kaltenborn (Hrsg.), Markus Krajewski (Hrsg.), Prof. Dr. Giesela Rühl (Hrsg.) Dr. Miriam Saage-Maaß (Hrsg.)
The Supply Chain Due Diligence Act (LkSG), which became effective on January 1, 2023, represents a remarkable breakthrough in the German legislative landscape: For the first time, companies will be required to comply with specific human rights and environmental requirements in their global supply chains. This responsibility, which goes beyond mere reporting obligations, makes it necessary for stakeholders - in addition to the compliance departments of companies, these also include the Federal Office of Economics and Export Control (BAFA) as the supervisory authority and the courts dealing with liability cases in the future - to deal in depth with the relevant international legal requirements. This commentary would like to make a contribution to ensuring that the information required for this is up-to-date, scientifically substantiated and processed in a practice-oriented manner. (such as the EU Timber Trade Regulation, the EU Conflict Minerals Regulation and the CSR implementation law of §§ 289b-289e HGB). When working with the commentary, it should be noted that due diligence law is in a constant state of flux. For example, the European legislator will in all likelihood soon adopt a directive on corporate due diligence, which will have to be implemented in national law by the German legislator. These developments will be taken into account in the next editions and the commentaries will be adjusted accordingly.