On this page, you will find the questionnaire and all necessary information on the reporting obligation according to Section 10 Paragraph 2 of the Supply Chain Due Diligence Act (LkSG).
Source: Pakin - stock.adobe.com
As of 25 October 2024
All companies that fall under the scope of the law are obliged to regularly publish a report on the fulfillment of their due diligence obligations according to the law.
The companies concerned must prepare an annual report on the fulfillment of their due diligence obligations in the previous financial year. Affected companies must submit this report to BAFA no later than four months after the end of the financial year.
The reports must be made publicly available free of charge on the company's website no later than four months after the end of the financial year for a period of seven years.
In addition, the fulfillment of due diligence obligations must be continuously documented internally within the company. Companies must keep the documentation for at least seven years from the time it is created. The documentation will not be made publicly available.
How can the report be submitted?
The report is generated from the answers to a structured questionnaire. The questionnaire contains open and closed questions as well as multiple choice options. By answering the questionnaire completely and truthfully and publishing the report generated on the company's website, companies fulfill their reporting obligation according to Section 10 Paragraph 2 LkSG.
The reports must be submitted to BAFA using the electronic reporting questionnaire (Section 12 Paragraph 1 LkSG). Registration is required for this. Please read the available instructions for further information on registration.
Content of the report
If all questions in the questionnaire are answered completely and truthfully by a company, at least the following points are considered to be clearly presented:
Thus, the complete and truthful response to the questionnaire fulfills the content requirements for a report according to Section 10 Paragraph 2 Sentence 2 LkSG.
If no human rights or environmental risks or violations of relevant obligations are identified and this is plausibly explained in the report, no further details are required.
The protection of trade and business secrets must be duly taken into account when preparing the report (see Section 10 Paragraph 4 LkSG). The documentation, however, is not public, so it can also contain sensitive information that affects trade and business secrets.
By publishing the questions of the electronic reporting questionnaire in PDF format (in German), BAFA is responding to the request of companies and those interested in the LkSG to provide an analog version in addition to the digital version.
In this way, BAFA supports companies in their preparations for fulfilling their reporting obligationst and enables the questionnaire to be easily distributed within companies.
For companies subject to the LkSG, the digital version of the reporting questionnaire is essential for fulfilling the reporting obligation.
You can find more information on the reporting obligation and the control by BAFA in the in the questions and answers on the Supply Chain Act under point 13. Information about the reporting obligation in affiliated companies can also be found there in the answer to question 4.10.
