German Act on Corporate Due Diligence Obligations for the Prevention of Human Rights Violations in Supply Chains
(Supply Chain Due Diligence Act - LkSG | Lieferkettensorgfaltspflichtengesetz – LkSG)
of July 16, 2021 | also referred to as the Supply Chain Act or Due Diligence Act.
Published in the Federal Law Gazette Federal Law Gazette Year 2021 Part I No. 46, issued at Bonn on July 22, 2021.
German Supply Chain Act - LkSG - §21 Accountability Report
(1) The competent authority pursuant to Section 19 (1) sentence 1 shall report once a year on its inspection and enforcement activities pursuant to Section 4 carried out in the previous calendar year.
The report shall be prepared for the first time for the year 2022 and published on the website of the competent authority.
(2) The reports shall refer to and explain any infringements identified and corrective measures ordered, and shall contain an evaluation of the company reports submitted in accordance with Section 12, without naming the companies concerned in each case.
LkSG