Welcome to our Knowledge Centre.
Current briefing notes, guides, events and videos on legislative developments and cross-border trade.
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28 March 2022Companies Subject to the Due Diligence Obligation
Who falls within the scope of the German Supply Chain Act — the 3,000-worker threshold, reduced to 1,000 in January 2024 — and how the EU directive, now narrower than the Act, reaches non-EU companies and entire chains of activities.
Read →28 March 2022The Meaning of the Concept of Duty of Care in the Directive and the Act
What the duty of care means in general and under the German Supply Chain Due Diligence Act and the EU Directive: the objective standard of care, the adverse impact definitions, and the specific obligations that frame and limit the duty.
Read →
25 March 2022General Assessment of the European Union’s Work on the Due Diligence Directive
The EU due diligence directive was adopted as Directive (EU) 2024/1760 and narrowed by the Omnibus I amendment of February 2026: the thresholds are 5,000 employees and EUR 1.5 billion turnover, and it applies from 26 July 2029.
Read →22 March 2022General Assessment of the Act on Corporate Due Diligence Obligations in Supply Chains
An overview of Germany’s Act on Corporate Due Diligence Obligations in Supply Chains (LkSG): its purpose, the principle that protection of human rights and the environment is universal, and how it carries monitoring and audit duties beyond Germany’s borders.
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