- Basis
- LkSG
- Threshold
- from 1,000 employees in Germany
- Penalty
- up to EUR 8 million or 2 % of global turnover
- Source
- IHK Nord Westfalen zum LkSG
last checked 12 October 2026 · review cycle quarterly
What is required
Risk analysis, preventive and remedial measures, a complaints procedure and internal documentation kept for seven years. The annual reporting duty has been dropped.
What has to be done
- one-offAdopt and publish a policy statement on the human rights strategy.
- one-offAssign responsibility, for example by appointing a human rights officer, and anchor it in the management body.
- annualCarry out a risk analysis in the company's own operations and at direct suppliers, annually and for cause.
- ongoingEmbed preventive measures and take remedial action where violations are identified.
- annualSet up a complaints procedure, publish the rules of procedure and review its effectiveness annually.
- ongoingDocument compliance on an ongoing basis and keep the documentation for seven years.
Stages over time
All companies in scope
- Date of application from 1,000 employees
Sections 10(2) to (4) LkSG, the reporting duty, were repealed retroactively to 1 January 2023; the due diligence duties remain.
Criteria checked
- 1,000 employees or more in Germany
Check this for your own company
Legal position as of 12 October 2026All nine regimes