LkSG Archive - imds-professional

Political agreement—the European Supply Chain Due Diligence Act (CSDDD) is to be amended

Ann-Carin Hahn-Köding — Thu, 11 Dec 2025 10:01:41 +0000

CSDDD On December 9, 2025, the European Commission announced that the European Parliament and member states had reached a political agreement on the so-called “Omnibus I” package. The aim is to simplify existing EU directives on sustainability reporting and due diligence. The focus is on two directives: CSRD (Corporate Sustainability Reporting Directive): Reporting requirements for […]

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EU Supply Chain Act: EU Parliament votes in favor of amendments

Ann-Carin Hahn-Köding — Fri, 14 Nov 2025 09:29:52 +0000

CSDDD What companies need to know now On November 13, the European Parliament took a decisive step toward reforming EU supply chain legislation. By a clear majority, MEPs voted to relax reporting obligations and due diligence requirements in order to reduce bureaucracy for companies. What was decided? The planned directive on corporate due diligence was […]

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The Clean Industrial Deal is intended to strengthen European industry

Ann-Carin Hahn-Köding — Thu, 27 Feb 2025 07:37:14 +0000

CID The European Commission recently presented the Clean Industrial Deal (CID). This comprehensive package of measures aims to promote the competitiveness and decarbonization of European industry. This agreement aims to make industry in Europe more resilient and sustainable by reducing energy costs, increasing demand for clean products and supporting the financing of the transition to […]

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Agreement on European supply chain law (CSDDD)

Ann-Carin Hahn-Köding — Thu, 04 Apr 2024 08:42:44 +0000

Supply Chain Act After an initial compromise failed due to Germany’s resistance, among other things, the European Council finally agreed on a European supply chain law (CSDDD for short) on March 15, 2024. However, it was significantly watered down and, after a transitional period of five years, will only apply to companies with more than […]

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EU supply chain law fails for the time being

Ann-Carin Hahn-Köding — Thu, 29 Feb 2024 08:39:38 +0000

Supply Chain Act After it initially looked as if the member states had found a compromise for the EU supply chain law that everyone could agree to, it has now failed – at least for the time being. Germany and twelve other countries abstained from the vote in the EU Council. The EU proposal envisaged […]

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The EU Supply Chain Act is coming

Ann-Carin Hahn-Köding — Fri, 15 Dec 2023 10:35:05 +0000

Supply Chain Act Negotiators from the European Parliament and Council have agreed on new due diligence rules for companies to protect human rights and the environment. This means that the European supply chain law CSDDD (short for Corporate Sustainability Due Diligence Directive) is just around the corner and the approval of the member states is […]

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BAFA publishes handout on complaints procedure

Ann-Carin Hahn-Köding — Wed, 09 Nov 2022 08:24:27 +0000

LkSG Companies covered by the German Supply Chain Due Diligence Act (LkSG) from January 2023 are required, among other things, to set up a complaints procedure. The background to this is that there must be a possibility for “internal and external persons to draw the company’s attention to human rights or environmental risks or violations […]

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The Supply Chain Due Diligence Act is coming

Ann-Carin Hahn-Köding — Mon, 19 Sep 2022 08:32:04 +0000

LkSG From January 2023, the Supply Chain Act – actually the Supply Chain Due Diligence Act (LkSG for short) – will apply in Germany. All companies are affected. All of them? Yes, at least indirectly. Because as part of the supply chain, even companies that are not directly affected by the due diligence and disclosure […]

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