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      Since January 2023, the Supply Chain Due Diligence Act (LkSG) has applied 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 area, but also ensure compliance with human rights along the entire supply chain.

      The Supply Chain Due Diligence Act has far-reaching consequences for freight forwarding and logistics companies, 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 a supplier by their customers.

      The folder "Lieferkettensorgfaltspflichtengesetz (LkSG) - Anwendung und Umsetzung in der Transport- und Logistikbranche" provides an overview of 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.


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      Supply Chain Due Diligence Act (LkSG)

      Application and implementation in the transport and logistics industry

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      Webcast

      KPMG experts Julia Ruf, Ulrich Balke and Jan-Frederik Konerding discussed the practical implications of the LkSG and the implementation of the CSRD for the industry together with the Bundesvereinigung Logistik (BVL) e.V. in a webcast.

      Your contact

      Dr. Steffen Wagner

      Partner, Deal Advisory, Head of M&A, Head of Transport & Infrastructure

      KPMG AG Wirtschaftsprüfungsgesellschaft