LkSG
Lieferkettensorgfaltspflichtengesetz (LkSG) — German Supply Chain Due Diligence Act of 16 July 2021
Sujet : diligence chaîne d'approvisionnement · Niveau : national
Aujourd’hui
Due diligence duties apply. BAFA stopped reviewing reports in late 2025; amendment abolishing reporting pending in Bundestag.
Résumé
La LkSG oblige les entreprises d'au moins 1 000 salariés en Allemagne à gérer les risques droits humains et environnement dans leurs chaînes. Le BAFA n'examine plus les rapports, et un projet de loi supprimant le reporting est en cours.
Qui est concerné
- Chiffre d’affaires
- non précisé
- Effectif
- ≥1,000 employees in Germany
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Activités déclencheuses
- HQ, seat or branch in Germany
- ≥1,000 employees in Germany
- Portée hors territoire
- Oui
Covers own operations and direct suppliers abroad; indirect suppliers on substantiated knowledge.
- Exemples
- German retailer sourcing apparel
- German carmaker buying parts in China
Ce que la loi exige
- Set up risk management and appoint a responsible person
- Run annual and ad-hoc risk analysis of direct suppliers
- Take prevention and remediation measures
- Run a complaints procedure and keep records 7 years
Sanctions
Up to €8M (legal persons) or 2% of avg turnover if >€400M; tender exclusion up to 3 yrs. Draft keeps only 4 offence types (serious breaches).
Ce que cela change pour un fournisseur en Chine
German buyers still run risk analysis and audits on Chinese direct suppliers, including forced-labour and environmental risk checks, even with reporting relief.
Preuves attendues
- Signed supplier code of conduct
- Social audit report or self-assessment
- Grievance channel and remediation records
Niveaux : Tier 1-2