Implikationen des Lieferkettensorgfaltspflichtengesetzes auf öffentliche Unternehmen – Verpflichtung, Umsetzungsempfehlungen für die Corporate Governance und Berichtsnotwendigkeiten

Stefan Müller and Nadine Otter

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2022, vol. 45, issue 3, 435-454

Abstract: Beginning from 1st January 2023, the German legislator will also oblige public enterprises with at least 3,000 employees (and from 1st January 2024, with 1,000 employees) with the Supply Chain Due Diligence Act (LkSG) to monitor suppliers more closely regarding human rights and environmental concerns as well as for reporting on them. As a result, previously voluntary Corporate Governance Standards are now prescribed by law. The sanctions range from fines and transparency requirements (reputational risk) to the regulation of civil lawsuits.

Date: 2022
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DOI: 10.5771/2701-4193-2022-3-435

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