The EU directive is being rolled out in stages and spreading down the chain through large companies; even if you are not directly in scope, your EU customers will pass their obligations on to you by contract. We monitor the timetable and plan the preparation in order of urgency. Concretely: application is staged by company size and has been pushed back somewhat by the recent omnibus, or stop-the-clock, regulation — so for most suppliers the obligation arrives first through the contract terms of large customers and only later through the law itself. Which is why waiting is the wrong posture: the efficient route is to build the LkSG infrastructure so that it can be extended to the CSDDD headings when they land.
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