"Implementing diverse regulatory requirements for sustainable supply chains effectively and efficiently", April 2026

In recent years, several legal standards have been adopted in the EU that oblige companies to exercise greater human rights and environmental due diligence, as well as increase transparency regarding their own operations and supply chains. These legal standards include, for example, the German Supply Chain Due Diligence Act (LkSG), the EU Sustainability Due Diligence Directive (CSDDD), the EU Deforestation Regulation (EUDR), the EU Sustainability Reporting Directive (CSRD) and the EU Battery Regulation (EUBR)...

An integrated approach to the implementation of the various legal norms can help companies avoid duplication of work and use scarce human and financial resources in a targeted manner, with as little ‘bureaucracy’ as possible and with a view towards impact. A focus on key due diligence elements helps companies establish relevant processes and systems, even against a backdrop of political uncertainty. This also applies to (smaller) companies that are indirectly affected by relevant legal standards through their customers.

This paper thus offers a structure for an integrated approach to support companies of all sizes in the context of new legislative developments. The objective is to make a practical contribution to reducing their administrative burden as well as to the establishment of effective processes.

The relevant norms include

• German Supply Chain Due Diligence Act (LkSG)
• EU Corporate Sustainability Due Diligence Directive (CSDDD)
• EU Taxonomy Regulation (EU Taxonomy)
• EU Forced Labour Regulation (EUFLR)
• EU Battery Regulation (EUBR)
• EU Deforestation Regulation (EUDR)
• EU Conflict Minerals Regulation (EU Conflict Minerals Reg)
• EU Corporate Sustainability Reporting Directive (CSRD)
• EU Carbon Border Adjustment Mechanism (CBAM)
• EU Empowering Consumers Directive (EmpCo)
• EU Ecodesign for Sustainable Products Regulation (ESPR)