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Ask the Experts: Meaningful Reporting under the German Supply Chain Due Diligence Act
Human rights reporting will become mandatory under the German Sustainability Due Diligence Act (Lieferketten-Sorgfaltspflichten-Gesetz, LkSG). Companies will have to prepare an annual report on the fulfilment of their due diligence obligations in the previous financial year.

On 1 January 2023, the German Supply Chain Due Diligence Act will become effective for corporations with more than 3,000 employees. The first report will be due by 30 April 2024.

In addition to demonstrating compliance with the LkSG, reporting can serve as a tool to improve the overall performance of the company’s human rights due diligence system. Reporting should be used as a strategic tool to drive implementation.

In this Ask the Experts session, Raquel Althoff, the head of our consultancy services, senior consultant Stephanie Borowiec and our managing director Markus Löning will be discussing the reporting requirement both from a legislative compliance angle and with regards to its strategic value. They will present their insights from practice and share specifics on how companies can best prepare for reporting.

You will also find answers to the following questions:
• What are the reporting requirements of the LkSG and other due diligence standards? How do they relate?
• How can the reporting process help the continuous improvement of a company’s human rights strategy?
• How should companies connect reporting to management systems?
• How do you get the buy-in of internal teams for the reporting process?
• How can reporting content be used for other communications purposes?

As it is standard in our Ask the Experts format, the second part of the event will be dedicated to questions from the audience.

Duration: 45 minutes
Format: 30 minutes of discussion followed by a 15-minute Q&A session
Date/Time: 20 September 2022 at 11.30 CET
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