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Supply Chain Act for SMEs: Implementation of the minimum requirements (2/2)
The Supply Chain Due Diligence Act (LkSG) passed by the German Bundestag has been in force since 2023 and entails severe penalties in the event of violations.
SMEs are also affected by the indirect reporting obligation and an even more far-reaching EU directive for all companies along the supply chain.
Not only is the name of the LkSG complex, but the exact content of the law and its implementation are also difficult to interpret for many affected mid-sized companies .
Find out now in this blog post how you can implement the minimum requirements of the LkSG quickly and easily in your company. You can also read our white paper to find out what obligations the LkSG entails, whether you are affected and how you can use Tacto to easily and intuitively monitor the LkSG within your supply chain and comply with the minimum requirements.
Implementation of the LkSG
The LkSG requirements can be divided into internal and external requirements. On the one hand, information must be requested externally from the supplier in order to check that they are acting carefully. On the other hand, you as an organization must ensure certain internal structures for successful compliance with the guideline.
Meet external requirements through supplier self-disclosure
As a first step, relevant information regarding environmental protection and occupational health and safety should be requested from the supplier. This information forms the basis for the successful establishment of risk management and the implementation of risk analyses. Adapted to the risk fields of the LkSG, questions can be asked on the following topics:
Environmental protection
- Herstellung, Verwendung und Freisetzung von Quecksilber
- Protection against harmful chemicals, organic pollutants and waste
Human rights
- Kinderarbeit/Anstellungsalter
- Slavery, forced labor and discrimination
Occupational health and safety
- Einhaltung der Arbeitsschutzgesetze
- Schutzkleidung
- Erste Hilfe
- Safety standards and protective measures
Arbeitsrechte
- Entlohnung und Mindestlohn
- Koalitionsfreiheit
Weiterhin können die folgenden Zertifikate erfragt werden, um das Einhalten der Sorgfaltspflichten durch den Lieferant zu garantieren:
- SMETA / Sedex für Soziale Verantwortung und ethisches Verhalten
- SA 8000 für Soziale Verantwortung (international)
- ISO 14001 für Umweltmanagementsysteme
- ISO 9001 für Qualitätsmanagementsysteme'
- ISO 50001, 50003 für Energiemanagementsysteme'
- Blauer Engel für Umgang mit Rohstoffen'
- Verification of the CO2 footprint in accordance with DIN EN ISO 14064-3
This important information forms the basis for the fulfillment of the following statutory duties of care:
- Dokumentation und Berichterstattung
- Einrichtung eines Risikomanagements
- Durchführung von Risikoanalysen
- Verankerung von Maßnahmen gegenüber unmittelbaren Zulieferern
- Implementation of due diligence obligations for indirect suppliers
Meet internal requirements by setting up organizational due diligence structures
Some of the due diligence obligations also relate to organizational structures and processes that must be put in place.
This includes:
- Die Benennung einer Person oder Abteilung, die für die Umsetzung des LkSG zuständig ist
- Die Verankerung von Präventionsmaßahmen im Betrieb und das damit verbundene schnelle Ergreifen von Abhilfemaßnahmen
- Die Abgabe einer Grundsatzerklärung, die die Maßnahmen zur betrieblichen Einhaltung der Sorgfaltspflichten sowie die Kontrolle der Richtlinie beim Lieferanten beschreibt. Eigene Maßnahmen zum Arbeits- und Umweltschutz sollten hier ebenfalls festgehalten werden
- The establishment of a complaints procedure for the rapid internal and external submission of complaints and their further processing. For example, a form on the website or a dedicated e-mail address can be considered for this purpose
We are happy to support you in implementing the LkSG requirements!
Implementation of the law: The LkSG requirements can be divided into internal and external requirements. On the one hand, information must be requested externally from the supplier in order to check that they are acting carefully. On the other hand, you as an organization must ensure certain internal structures for successful compliance with the law.
