(1) The fulfillment of the due diligence obligations pursuant to § 3 shall be continuously documented within the company. The documentation shall be kept for at least seven years from the date of its creation.

(2) The company shall prepare an annual report on the fulfillment of its due diligence obligations in the previous financial year and make it publicly available free of charge on the company's website for a period of seven years no later than four months after the end of the financial year. The report shall state in a comprehensible manner at least,

1. whether and, if so, which human rights and environment-related risks or violations of a human rights-related or environment-related duty the company has identified,

2. what the company has done, with reference to the measures described in §§ 4 to 9, to fulfill its due diligence obligations; this also includes the elements of the declaration of principles pursuant to § 6 (2), as well as the measures the company has taken as a result of complaints pursuant to § 8 or pursuant to § 9 (1),

3. how the company evaluates the impact and effectiveness of the measures; and

4. what conclusions it draws from the evaluation for future measures.

(3) If the enterprise has not identified any human rights-related or environment-related risk or any violation of a human rights-related or environment-related obligation and has plausibly explained this in its report, no further explanations pursuant to paragraph 2 sentence 2 numbers 2 to 4 shall be required.

(4) Due consideration shall be given to the protection of trade and business secrets.