The German LkSG and the New Corporate Sustainability Due Diligence Directive (CSDDD) – an Evaluation of Existing Regulations in Light of European Changes

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Abstract

Since 2023 the German LkSG about due diligence in supply chains is effective. With the new European Directive adjustments to the existing law will be necessary. The article analyses the existing German regulations and evaluates them in light of CSDDD. The European Directive almost exclusively exceeds the regulations of the LkSG regarding the protection of human rights and the environment in supply chains. Especially the introduction of civil liability in case of violations against protected legal positions is a big improvement compared to the current provisions of German law. How exactly the adjustments to the existing law will be made is a matter of speculation in light of the upcoming elections in Germany.

Keywords
Due diligence, Supply chain, CSDDD, Human rights, National implementation