Since January 2023, the Supply Chain Due Diligence Act (LkSG) applies to companies with at least 3,000 employees and from January 2024 to companies with at least 1,000 employees. These companies must not only fulfil their human rights due diligence obligations in their own business sector, but also ensure compliance with human rights along the entire supply chain.
For freight forwarding and logistics companies, the Supply Chain Due Diligence Act has far-reaching consequences, as they are often involved in complex supply chains. As a result, they may be contractually bound to comply with due diligence obligations either by direct legal obligation or as suppliers by their customers.
The scope of application of the LkSG, an overview of due diligence obligations for companies and further information on the LkSG for transport and logistics companies can be found in the folder "Supply Chain Due Diligence Act (LkSG) - Application and Implementation in the Transport and Logistics Sector".
Dr. Steffen Wagner
Partner, Deal Advisory, Head of Corporate Finance, Head of Transport & Infrastructure
KPMG AG Wirtschaftsprüfungsgesellschaft
