Frequently Asked Questions
Why does the annual LkSG reporting obligation no longer apply?
The reporting format is changing due to the implementation of the EU Supply Chain Directive. Reports on the exercise of due diligence obligations will in future be covered as part of sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), thus avoiding duplication.
Do companies still have to comply with the due diligence obligations?
Yes, the obligations remain unchanged and must be documented.
Who is affected by the changes?
Companies within the scope of the LkSG.
How will fines be regulated in the future?
Fines will only be imposed as a last resort in cases of serious breaches of duty.