The Guidance explains the requirements of the Act for the preparation and implementation of a risk analysis. The Guidance describes the requirements of the Act, shows the role of risk analysis in the due diligence process and offers assistance and practical information for implementation.

• Identifying, weighting and prioritizing risks (PDF, 2MB, File does not meet accessibility standards.)
• Identificar, ponderar y priorizar riesgos. (PDF, 4MB, File does not meet accessibility standards.)
• Identifier, pondérer et prioriser les risques (PDF, 4MB, File does not meet accessibility standards.)

The Guidance explains the requirements of the Act for the organization, implementation and evaluation of a complaints procedure. The requirements of the Act are described and the role of the complaints procedure in the due diligence process is put into context. The guidance also offers assistance and practical information for implementing the procedure.

• Organising, implementing and evaluating complaints procedures (PDF, 675KB, File does not meet accessibility standards.)
• Organizar, implementar y evaluar procedimientos de reclamación (PDF, 685KB, File does not meet accessibility standards.)
• Organiser, mettre en œuvre et évaluer la procédure de réclamation (PDF, 658KB, File does not meet accessibility standards.)

The Guidance explains the principle of appropriateness as the overarching framework of due diligence obligations in accordance with the Act. It provides information on its practical significance and suggestions for selected implementation aids.

• Appropriateness (PDF, 539KB, File does not meet accessibility standards.)
• Idoneidad (PDF, 551KB, File does not meet accessibility standards.)
• Adéquation (PDF, 680KB, File does not meet accessibility standards.)

The Guidance on collaboration in the supply chain between obliged companies and their suppliers was published together with the Helpdesk on Business and Human Rights. Fulfilling due diligence obligations is a learning process for all those involved. Cooperation in the supply chain should be understood as a dynamic process based on dialogue and continuous exchange. Ideally, obliged companies work with their suppliers fairly and on an equal footing over a longer period of time.

• Collaboration in the supply chain between obliged enterprises and their suppliers (PDF, 659KB, File does not meet accessibility standards.)
• The most important questions and answers for SMEs (PDF, 231KB, File does not meet accessibility standards.)
• Cooperación en la cadena de suministro entre las empresas obligadas y sus proveedores (PDF, 1MB, File does not meet accessibility standards.)
• Collaboration au sein de la chaîne d’approvisionnement entre les entreprises obligées et leurs fournisseurs (PDF, 290KB, accessible)

The guidance lists industry and product-specific features that must be taken into account when applying the Act by banking and insurance industry. It also contains information on the practical significance of the Act for the industry and on selected implementation aids.

• Banking and Insurance Industry (PDF, 1MB, File does not meet accessibility standards.)
• Sectores crediticio y de seguros (PDF, 1MB, File does not meet accessibility standards.)
• Secteur du crédit et de l’assurance (PDF, 1MB, File does not meet accessibility standards.)

The Guidance offers concrete orientation on the selection and use of standards, audits and certifications as instruments in the due diligence process as well as questions related to administrative handling. Based on a common understanding of the various instruments, the Guidance outlines the relevant provisions of the Act and the role of BAFA as well as recommendations and numerous practical examples.

• Standards, Audits und Zertifizierungen als Instrumente im Sorgfaltsprozess (PDF, 1MB, File does not meet accessibility standards.)
• Executive Summary zu Standards, Audits und Zertifizierungen als Instrumente im Sorgfaltsprozess (PDF, 597KB, File does not meet accessibility standards.)
• Die wichtigsten Fragen und Antworten zur Handreichung Standards, Audits und Zertifizierungen als Instrumente im Sorgfaltsprozess (PDF, 145KB, File does not meet accessibility standards.)

This FAQ offers companies practical information on the risk-based approach and on the collaboration in the supply chain according to the Supply Chain Act. It explains how companies can implement their due diligence obligations in an effective and appropriate way. The FAQ also illustrates the limitations of suppliers’ involvement and BAFA’s control activities in this regard.

• FAQ on the risk-based approach (PDF, 245KB, File does not meet accessibility standards.)

Sector initiatives can play an important role within the due diligence process. They offer advantages for companies as well as for their suppliers or other stakeholders. When cooperating, competition and antitrust regulations must be taken into account.

BAFA supports cooperation in suitable sector-specific or cross-sector initiatives. The information sheet provides companies with an overview of possible measures in the context of the LkSG, existing sector initiatives as well as guidance and information in relation to antitrust law.

• Information on sector initiatives and antitrust law (in German) (PDF, 299KB, File does not meet accessibility standards.)

In order to administer the Supply Chain Due Diligence Act, BAFA develops and operates a risk database based on publicly available data. The database is available exclusively to BAFA and is not publicly accessible. The risk database contains information on human rights and environmental risks for specific sectors, countries and raw materials.

The following document provides companies and other interested parties with an overview and orientation of the indices and sources whose information is currently used in the risk database. The publication of the source overview shall inform the public about BAFA’s official activities.

The overview does not claim to be complete and is regularly updated by BAFA.

• BAFA risk database (in German) (PDF, 285KB, File does not meet accessibility standards.)

BAFA reports to the public once a year in its annual report on its inspection and enforcement activities in the previous calendar year. The annual accountability report refers to and explains any violations identified and corrective measures ordered, and contains an evaluation of the company reports. The companies concerned are not named.

• Accountability report 2023 (in German)  (PDF, 662KB, File does not meet accessibility standards.)
• Accountability report 2022 (in German)  (PDF, 262KB, File does not meet accessibility standards.)