"Germany's Supply Chain Due Diligence Act – A Logic Model Analysis of Corporate Disclosure", 2 June 2026

Germany's Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz, LkSG) came into force in 2023, requiring in-scope companies to identify, prevent, and remediate human rights and environmental risks across their own operations and supply chains, and to report annually to the Federal Office for Economic Affairs and Export Control (BAFA). Under study are 254 LkSG disclosures by phase 1 companies (>3,000 employees), published for reporting years 2023 and 2024. Mirroring the law's logic chain — management systems, risk analysis, prevention, detection (via internal processes and grievance channels), and remediation [...]