Druckschrift 
German Act on Corporate Due Diligence Obligations in Supply Chains : a comprehensive overview
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INTRODUCTION The German Supply Chain Due Diligence Act(LkSG), effective from January 1, 2023, emerged from global efforts to promote corporate responsibility, beginning with the 2011 UN Guiding Principles on Business and Human Rights. In 2016, these principles led to adoption of Germany's National Action Plan on Business and Human Rights. However, as these efforts proved insufficient, the LkSG was introduced to mandate companies to prevent, mitigate, and address human rights and environmental risks throughout their supply chains. The Act enforces existing international agreements(including key labour and environmental standards) requiring Germany based companies to implement due diligence and set up a complaints' mechanism across their global supply networks.