On this page, you will find information about the reporting obligation as required by the German Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz, or LkSG).
Source: Pakin - stock.adobe.com
All enterprises covered by the LkSG are required to publish a report on the fulfillment of the due diligence obligations on a regular basis.
The affected enterprises are required to annually submit a report on the fulfillment of their due diligence obligations for the past fiscal year. They must submit this report to BAFA no later than four months after the end of the fiscal year.
The reports must be publicly available, free of charge and for a period of seven years on the enterprise's website no later than four months after the end of the fiscal year.
Furthermore, the fulfillment of the due diligence obligations has to be documented on an ongoing basis. Enterprises need to archive the documentation for at least seven years. The documentation is not supposed to be published.
The report originates from the responses to a structured questionnaire. The questionnaire contains open and closed questions as well as multiple-choice options. Enterprises comply with their reporting obligation according to Section 10 (2) of the LkSG by answering the questionnaire completely and truthfully as well as by publishing the report on the company's website.
For more details on the structured questionnaire, please check the [Merkblatt – Fragenkatalog zur Berichterstattung gemäß § 10 Abs. 2 LkSG.]
Due consideration must be given to the protection of business and trade secrets when preparing the report (Section 10 (4) LkSG). The documentation may also contain sensitive information affecting business and trade secrets because it is not publicly available.
