18.11.2025

PCF Automation in 6 Steps

The calculation of a Product Carbon Footprint (PCF) is becoming increasingly important for many companies. Automation can be a real game changer here. These six steps show how to move effectively from a manual PCF assessment toward full process automation.

The calculation of product emissions — a Product Carbon Footprint (PCF) — is becoming increasingly important for many companies. With a wide product portfolio, this quickly turns into a major challenge.

Automation can be a real game changer here. To unlock automation potential within your organization, it helps to break the entire PCF process into small, understandable steps. These six steps show how to move effectively from a manual PCF process toward full process automation.

1. Clarify the basics: What is reported, to whom, and based on which standard?

Before you move into the practical phase, you should be able to answer a few key questions:

Who receives the PCF data — customers, authorities, or internal stakeholders?
How should the data be presented — as a report, a digital interface, or an audit result?
Which standards guide the reporting — GHG Protocol, ISO 14067, or other norms?

These questions define the methodological framework. They determine how deep the calculation needs to go (e.g., cradle-to-gate or cradle-to-grave) and which system boundaries apply.

2. Understand your role in the value chain

Your position within the value chain defines which data is relevant:

Companies delivering to a single customer often need standardized downstream data.
Companies at the end of the value chain must prepare information for final products and end customers.
Suppliers in between need both: incoming data collection and outgoing data transmission.

This classification helps identify the right interfaces and automate them later on.

3. No automation without data quality

Automation depends entirely on the data foundation. Companies need to ask:

Where do the data points come from — ERP systems, production data, supplier information?
How can they be structured in a product-level and usable format?
How can you ensure that the data is complete, consistent, and up to date?

Only when these questions are resolved is it worth moving toward technical automation. Otherwise, errors multiply instead of decreasing.

4. From databases to supplier data: Evaluate emissions correctly

A central step in calculating a Product Carbon Footprint is linking material data to emissions. There are two approaches:

Emission factors from databases: easy to access, but based on averages.
Factors based on data from your own supply chain: more complex, yet far more precise.

Many companies rely on databases in the short term. There are already many reliable sources with filtering options to find the most accurate factor possible. At VERSO, for example, we give you access to about 50 databases with over 200,000 emission factors.

In the long run, though, there is no alternative to supply chain data for real transparency and comparability. You should therefore request emission data or individual PCFs from your suppliers as soon as possible. You can also do this via the VERSO Supply Chain Hub. You then transfer the data directly into your PCF in the VERSO Climate Hub.

5. Automate step by step — instead of rushing ahead

Automation should definitely be the goal. However, many companies begin automating before the right foundations are in place. Often, materials are simply linked to emission factors — which may save time, but does not deliver reliable results.

A better approach: first build a solid methodological concept, structure processes in modules, and automate step by step. A modular system helps you start with a few well-defined processes. You can then transfer rules and calculation logic to additional products over time.

6. From partial to full automation

Once the methodology and data quality are right, automation can expand step by step:

Automated data transfers between internal systems (ERP) and PCF software
Intelligent and automated allocation of emission factors to materials
Fully automated calculation processes
Automated management and updates of emission factors
…

The goal: end-to-end, reliable PCF calculations — without manual intervention.
This frees teams to focus on what matters: reducing emissions, implementing measures, and improving products.

Conclusion: Automate with intention

PCF automation succeeds when methodology and data quality come first. Clear goals, roles, and standards, structured data sources, and gradual automation lead to robust results with less effort. A modular approach supports automation, transparency, and comparability — all the way to end-to-end PCF calculation without manual input.

We are happy to support you with software and consulting.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

This might be also interesting for you:

Eine Hand mit Arbeitshandschuhen hält eine gerade produzierte Glasflasche – Symbolbild für den PCF

03.07.2025

Understanding and Calculating PCF

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Corporate Carbon Footprint berechnen und reduzieren

26.06.2025

How is the Corporate Carbon Footprint (CCF) calculated?

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Schlafender Kauz in einem abgestorbenen Baum. Symbolbild für die EUDR

17.07.2025

From Spruce to Veneer: What the EUDR Means for the Timber Industry

The EUDR is bringing major changes to the wood and paper sector. Starting December 30, 2025, only timber products with a proven legal and deforestation-free origin will be allowed on the EU market. This article breaks down what that means in practice – for forest owners, sawmills, print shops, furniture manufacturers, publishers, and distributors alike. The rules will differ depending on your role, but no one is fully exempt.

EUDR, EUTR, FLEGT, FSC/PEFC: What’s Changing?
Which Wood Products are Affected?
General Implementation Process
Implementation Guide for the Wood and Paper Industry

Key Takeaways

From December 30 on, businesses in the timber industry may only place products on the EU market if their origin is both legal and free from deforestation. The exact obligations depend on your market role and company size. Importers and traders operating in the EU must submit a due diligence statement. Downstream SMEs benefit from certain simplifications but still bear responsibility in specific cases. Products that have already passed due diligence can be further processed or sold using the associated reference number – as long as the original due diligence was properly carried out.

EUDR, EUTR, FLEGT, FSC/PEFC: What’s Changing?

In short: The EUTR will be replaced, while FLEGT and FSC/PEFC remain relevant.

For businesses in the timber sector, the EUDR isn’t entirely unfamiliar. The EU Timber Regulation (EUTR) already prohibited the import and processing of illegally harvested timber within the EU. So what exactly is new – and what does this mean for FLEGT agreements?

EUTR

The EUTR will be replaced by the EUDR starting December 30, 2025. However, there is a transition period for EUTR-compliant products manufactured before June 29, 2023, but placed on the market after December 30, 2025. For these products, the EUDR will apply from January 1, 2029.
Compared to the EUTR, the EUDR expands the scope of due diligence and includes a broader range of timber products.

FLEGT

The EUDR distinguishes between legality risks and deforestation risks. FLEGT licenses – part of a permit system for timber imports from partner countries – will continue to serve as proof of legality, at least for now.

FSC/PEFC

Like FLEGT, FSC and PEFC certifications provide information about sustainable forest management. Under the EUDR, these certificates are considered indicators that products are legal and deforestation-free. However, they do not replace the obligation to gather relevant data and submit a due diligence statement.

Wood in All Its Forms: What’s Covered by the EUDR?

The EUDR applies to both raw and processed wood. Here’s a comprehensive list of wood-based products covered by the regulation:

Firewood, wood chips, sawdust, etc.
Charcoal
Roundwood
Wood for barrel hoops, stakes, etc.
Wood wool, wood flour
Wooden railway sleepers
Sawn or planed wood >6 mm thick
Veneer sheets, plywood layers ≤ 6 mm
Moulded wood, including planed or sanded
Particle board, fiberboard, OSB, etc.
Plywood, veneered wood, laminated wood
Densified wood
Wooden frames, wooden packaging, pallets, etc.
Cooperage products
Wooden tool handles, shoe lasts, etc.
Carpentry products, flooring, etc.
Tableware, kitchenware, wooden seating furniture and parts, wooden furniture and components
Marquetry, wooden boxes, decorative items
Pulp and paper, printed matter, drawings, books, etc.
Prefabricated wooden buildings

In other words: from sawmills and furniture manufacturers to book retailers – many players in the value chain must comply with the EUDR.

But how do you approach compliance with such a wide range of starting points? The next section outlines a general roadmap for implementing the EUDR, followed by practical examples tailored to the timber industry.

EUDR Compliance: The Essentials

In principle, the process is the same for all companies:

Define your EUDR role. Are you a trader or an operator? Our EUDR Check can help you clarify your status.
Collect the necessary data. You need a clear overview of your raw materials and products. As a manufacturer, you must know exactly which materials flow into your final product. If you’re an importer, this means gathering geolocation data for the forest areas involved. Downstream companies will need reference or verification numbers. Especially if you don’t separate your stock by origin, this step can get tricky – so take care to be thorough.
Conduct a risk assessment. You may only place products on the market if they carry no or only negligible risk of deforestation and illegality.
Mitigate identified risks. Ideally in close cooperation with your suppliers.
Document your process and submit a due diligence statement. In addition, companies that don’t qualify as SMEs under the EUDR must publish an annual report on their EUDR compliance.

You can find a detailed explanation of each step in our practical guide to EUDR compliance.

… and Here’s What EUDR Compliance Looks Like in the Timber Industry

To support implementation, the EU has published an EUDR Compliance Guide with various practical scenarios. The following four examples provide guidance for companies that manufacture or trade wood-based products:

Scenario 1: From Tree to Paper Product

Initial situation:
A forest owner sells standing trees to a large timber company. After harvesting, the forest owner transfers ownership of the roundwood to the company, thereby placing it on the EU market for the first time.

The forest owner qualifies as an upstream SME operator and is responsible for ensuring that the wood is both legal and deforestation-free in line with the EUDR. A due diligence statement must be submitted via the EU information system – the forest owner may authorize the timber company to act as their representative. However, legal responsibility remains with the forest owner.

Processing and export:
The timber company harvests the trees, processes part of the wood into paper products at its own paper mill, and exports some of these products outside the EU. Because the wood has undergone further processing, the resulting products are again considered relevant under the regulation. The company must submit its own due diligence statement but may refer to the forest owner’s previously submitted statement (including the reference number).

Distribution within the EU:
A paper distribution company sells the paper to print shops within the EU. Although the paper has already been placed on the market, the distributor is a non-SME trader and therefore subject to the same obligations as an operator. This means the distribution company must also submit a due diligence statement to the system. It may refer to the earlier statement as long as it can prove that due diligence was properly conducted.

Conclusion:
Throughout the entire supply chain – from forest to shelf – both operators and traders must meet their EUDR obligations. Early submitted due diligence statements can be reused, but they do not relieve any party of their responsibility for verification and documentation.

Scenario 2: From Sawmill to Furniture Store

Initial situation:
An SME sawmill processes logs into sawn timber and sells the material to furniture manufacturers within the EU.
Although the sawmill places a new product on the market, it is not required to conduct its own due diligence, as it only processes pre-verified wood. However, it must retain the reference number from the original due diligence statement, which serves as proof of traceability.

Further processing:
Two furniture companies purchase the sawn timber and use it to manufacture furniture. By doing so, they place new relevant products on the market. This makes them operators under the EUDR, and they must ensure clear documentation of the origin of all raw materials – even across multiple processing steps. This includes linking incoming deliveries to the final products and referencing the relevant upstream due diligence statements (DDS) in their own DDS.

The following obligations apply based on company size:

The larger company must submit its own due diligence statement but may refer to the earlier DDS from the timber supplier. It remains responsible for full EUDR compliance.
The smaller company is exempt from submitting its own DDS but must still retain the corresponding reference number.

Caution with mixed sources:
If the furniture manufacturers also use timber that has not yet been verified – for example, from their own imports – they are fully responsible for EUDR compliance. In this case, they must submit their own due diligence statement, including all required information such as geolocation data.

Conclusion:
EUDR obligations vary depending on a company’s role in the supply chain and its size. Companies working exclusively with pre-verified materials benefit from simplifications – but they must always be able to prove the origin and EUDR compliance of their products.

Scenario 3: Newspaper from Forests You Own

Initial situation:
A paper manufacturer based in the EU produces newsprint using wood sourced from its own forests and places it on the EU market.
As a large operator, the manufacturer must ensure that the paper is both legal and deforestation-free. For every batch placed on the market, it must submit a due diligence statement through the central information system. If all products come from the same origin, a single statement can cover multiple shipments over a period of up to one year.

Further processing:
A publishing company purchases the paper, prints newspapers, and places them on the market for the first time. As a large operator, the publisher must also submit its own due diligence statement. It may refer to the statement submitted by the paper manufacturer, provided it verifies that the original statement is complete and accurate. In this case, one statement can also cover several issues of the newspaper (e.g. on a quarterly basis).
A second, smaller publisher also uses paper from the same manufacturer to print newspapers. Since the paper has already been verified and the publisher qualifies as an SME, it is not required to submit a due diligence statement. However, it must retain the reference numbers from the existing statement.

Retail sales:
The newspapers are then sold to two retailers:

The large retailer is treated as an operator and must submit its own due diligence statement. It may refer to the publisher’s statement, but only after verifying its validity. One statement may apply to multiple deliveries.
The small retailer is not required to submit a statement but must document the supply chain and retain the relevant reference numbers. It is not responsible for the product’s compliance.

Conclusion:
Whether you’re a producer, processor, trader, or publisher: under the EUDR, obligations depend on both your role in the supply chain and the size of your company. SMEs using pre-verified materials benefit from certain simplifications. Larger companies, however, must submit their own statements and carry full responsibility for compliance.

Scenario 4: Imported Paper and In-House Newspaper Production

Initial situation:
A small EU-based publishing company imports paper from a non-EU country, uses it to print newspapers, and distributes them within the EU.
Although the publisher qualifies as an SME, it is the first to place the paper on the EU market, making it an operator under the EUDR. This means the publisher must prove that the paper is legal and deforestation-free and submit a due diligence statement via the central information system. If the paper comes from the same origin over time, a single statement can cover multiple batches for up to one year.

Processing into newspapers:
The publisher uses the imported paper to produce newspapers and places them on the EU market. As an SME working with pre-verified material, it is not required to submit a new due diligence statement for the newspapers. However, it must retain the reference numbers from the existing statement.

Distribution by a wholesaler:
A larger wholesaler purchases the newspapers and distributes them further. Even though the product itself remains unchanged, the wholesaler must submit its own due diligence statement for the newspapers. It may refer to the publisher’s existing statement, but only after verifying its completeness and accuracy. A single statement can also cover multiple deliveries over time, as long as all products meet EUDR requirements.

Conclusion:
Smaller operators benefit from certain simplifications but still hold responsibility in specific roles – especially when importing. Larger traders must take responsibility for verifying and documenting compliance, even for seemingly “finished” products like newspapers.

Obligations Vary – VERSO Supports You in Every Scenario

Anyone placing wood or wood-based products on the EU market must prove their origin and rule out deforestation risks – whether you’re a small furniture retailer or a global paper company. What matters now is knowing your market role, collecting the right data, and taking ownership instead of passing responsibility down the chain.

Our EUDR software solution helps you stay compliant. Automated, efficient, and reliable.

*This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

Näherinnen in einer Textilfabrik – Symbolbild für die Zwangsarbeit-Verordnung für Lieferketten

22.05.2025

Forced Labour Regulation: What It Means for Your Supply Chain

A new EU regulation on forced labour will take effect in 2027 and expand on existing rules under the CSDDD. Here’s what it’s all about – and what companies need to prepare for.

Key Takeaways

Starting December 14, 2027, products made using forced labour may no longer be imported, exported or sold within the EU. This applies across all industries, regardless of company size or turnover. Supply chain managers will need to take a closer look at their suppliers and strengthen their due diligence processes.

What is the Forced Labour Regulation?

In late 2024, the EU adopted the “Regulation on prohibiting products made with forced labour on the Union market” – also known as the Forced Labour Regulation. It will apply from December 14, 2027.

Its goal is simple: Any product linked to forced labour must not enter or circulate within the EU market. This includes imports, exports and domestic sales.

Just like the EUDR and CBAM, the regulation takes a product-based approach. It doesn’t matter how big your company is or what sector you’re in – if a product in your supply chain involves forced labour, the regulation applies.

The new rules build on and complement existing human rights laws like the German Supply Chain Act (LkSG) and the upcoming CSDDD.

What Counts as “Forced Labour”?

The regulation uses the definition provided by the International Labour Organization (ILO):

“all work or service which is exacted from any person under the threat of a penalty and for which the person has not offered himself or herself voluntarily.”

The ILO lists several warning signs, including:

Exploiting vulnerable people
Deception
Restricting workers’ freedom of movement
Isolation
Physical or sexual abuse
Threats and intimidation
Confiscating ID documents
Withholding wages
Debt bondage
Poor or unsafe working and living conditions
Excessive overtime

What Does This Mean for Supply Chain Managers?

In short: You’ll need to expand your due diligence processes and include the ILO’s forced labour indicators in your risk assessments.

The Forced Labour Regulation is primarily addressed to national and EU authorities. These authorities are responsible for identifying potential risks and must provide guidance on high-risk regions as well as support services (see also: EU Council – Explanation of the Investigation Procedure). To support this, the EU will set up a dedicated “EU Forced Labour Single Portal.”

If authorities identify signs of forced labour in a company’s supply chain, further investigations will follow.

To comply with the new regulation and demonstrate that your supply chains are free from forced labour, your company will need:

Supply chain transparency – Gain a clear overview of potentially high-risk products, suppliers and manufacturers.
Active supplier management – Collaborate with your suppliers to eliminate forced labour risks in your supply chains.
Enhanced due diligence processes – Build on the structures you already have in place for existing regulations. Resources such as the ILO Helpdesk for Business on International Labour Standards can support your efforts.

How Does the Forced Labour Regulation Differ from the CSDDD?

As a supply chain regulation, the CSDDD already includes human rights requirements and obliges companies to identify and address human rights risks in their supply chains. So why introduce a separate Forced Labour Regulation?

The key difference lies in scope and focus.

Unlike the CSDDD, the Forced Labour Regulation applies across all sectors and is not limited to companies with a certain turnover or number of employees. This gives it a significantly broader reach.
At the same time, it is much more specific: while the CSDDD addresses overall sustainability in supply chains, the Forced Labour Regulation focuses solely on forced labour.
And while the CSDDD relies on penalties, liability claims and public disclosure of violations, the Forced Labour Regulation goes a step further – products linked to forced labour are categorically banned from the EU market.

What VERSO Can Do to Help You Identify and Prevent Forced Labour

Since 2010, VERSO has supported SMEs in turning sustainability goals into real progress. With the VERSO Supply Chain Hub, you gain full visibility across your supplier network, assess risks, take action where it matters, and document your efforts reliably.

Feel free to reach out to us directly. We’d be happy to discuss how VERSO can help you identify and eliminate forced labour risks in your supply chain.

*This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

Mann schweißt ein Stahlrohr – Symbolbild für den CBAM

09.05.2025

Fit for CBAM: Key Facts and Requirements

As part of the EU’s climate strategy, the Carbon Border Adjustment Mechanism (CBAM) puts a price on CO2 emissions from goods imported into the EU from non-EU countries. The goal is to promote emission reductions and protect the competitiveness of EU industry. This article outlines what companies need to know to ensure CBAM compliance.

What is CBAM? A Brief Overview

CBAM (Carbon Border Adjustment Mechanism) is the official name of EU Regulation 2023/956. It entered into force on 1 October 2023 and complements the EU Emissions Trading System (EU ETS). Together, they aim to reduce emissions from both goods produced within and imported into the EU.

Objectives of CBAM:

Strengthen existing emission reduction measures
Encourage companies to reduce emissions rather than relocate production
Protect EU-based companies from cost-related competitive disadvantages

Annex I of the CBAM regulation lists the relevant CN codes in detail.

The EU plans to expand the scope of CBAM. By 2030, all products covered under the EU ETS are expected to be included.

CBAM Reporting and Certificates: Deadlines and To-Dos

Since 2023: Quarterly reporting (reporting obligation)

Reports must be submitted within one month after the end of each quarter and include:

Company master data
CBAM account number
Quantity and type of imported goods
CBAM-relevant greenhouse gas emissions
- Specific emissions, not default values
- Covers both direct production emissions and indirect emissions from the production of inputs or required electricity
CO2 price paid in the country of origin

From 2026: Certificate trading and annual CBAM declaration

Starting 1 January 2026:

Emissions not offset in the country of origin must be covered using CBAM certificates
A CBAM registration is required for each company location
Certificates can be purchased via a central platform at a price based on the weekly average of EU ETS certificates
Companies must have enough certificates to cover at least 80 percent of their imported CBAM emissions. VERSO’s Supply Chain Hub helps with calculation and tracking

Important: From 2026, only authorized declarants are allowed to import CBAM goods and purchase certificates.

From 31 May 2026:

The quarterly report will be replaced by the annual CBAM declaration. Due by 31 May of the following year (i.e. the 2026 report is due on 31 May 2027) and must include:

Total volume of imported goods
Total embedded emissions by product group
Number of CBAM certificates used, minus CO2 prices paid abroad

CBAM FAQ

Where do I submit CBAM reports?

Reports are currently submitted via the CBAM transitional registry, which you should be able to access via your national customs portal.

Are there penalties for non-compliance with CBAM?

Yes. The regulation allows for proportionate and dissuasive penalties. Even during the transition phase, fines between 10 and 50 euros per tonne of unreported CO2 emissions may apply.

Are there thresholds for CBAM reporting?

Yes. Reporting only applies to imports with a customs value above 150 euros per shipment. Otherwise, CBAM applies in full.

Can I still use default values in the report?

From 31 July 2024, default values may no longer be used. If you do not yet have real emissions data (e.g. from suppliers), Germany’s Emissions Trading Authority may still allow temporary use of default values if:

You document your approach to obtaining real data
You demonstrate that you made reasonable efforts to collect the data
You provide your explanation in the “Comments” field of the transitional registry

Your submitted report must be internally consistent – review it carefully.

Will the Omnibus proposal change anything?

Yes, the Omnibus proposes several changes to ease CBAM implementation, including:

New import threshold of 50 tonnes per company per year; CBAM only applies above this limit
Flexible choice between default values (with a surcharge) or actual emissions
Downstream production processes excluded from reporting
Annual report deadline postponed to August
Certificate obligation phase postponed to 2027
Reduced certificate requirement from 80 to 50 percent

Tips for CBAM Implementation

CBAM compliance adds administrative effort – particularly around data collection. Close collaboration with suppliers is crucial.

Solutions like the our CBAM Module can support companies by automating data capture, monitoring emissions, managing certificates, and ensuring documentation.

Background knowledge on CBAM

In 2005, the EU ETS was introduced as the EU’s instrument to meet Kyoto Protocol targets. It has undergone multiple reforms – most recently in 2021 as part of the Fit-for-55 package.

The ETS operates as a cap-and-trade system: companies receive an emissions allowance and must buy more if they exceed it.

This created a challenge: to avoid EU regulations and costs, some companies moved their CO2-intensive production to countries with lower or no carbon pricing – a practice known as “carbon leakage”.

*This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

Baumstamm mit Efeublättern als Symbolbild für die EUDR

04.04.2025

EUDR Explained: Key Requirements, Deadlines, and Compliance Guide for Companies

The EUDR aims to strictly regulate trade in products contributing to deforestation. But what exactly does this mean for affected companies, and how can you prepare? In this article, we answer the most important questions about the EUDR and share practical tips for implementation.

EUDR explained
Timeline
Affected Companies
Affected Products
Implementation Strategy
Sanctions
Background Information
Download: EUDR Compliance Guide

What is the EUDR? A brief overview

The EUDR introduces extensive due diligence obligations. Companies must ensure their products are deforestation-free. The focus is on transparency and traceability throughout the supply chain — businesses must be able to track a product’s journey from origin to market without gaps.

The EUDR requires companies to collect detailed data. As Klaus Wiesen, our supply chain expert, explains: “Given the complexity, it’s clear that software is a must for implementation. That already applies to the LkSG, but even more so for the EUDR — a pragmatic approach is nearly impossible without digital tools.”

When will the EUDR come into force?

The EUDR applies to large and medium-sized companies starting December 30, 2025. Small companies have an additional six months to comply.

Starting December 30, 2025	Starting June 30, 2026
Large and medium-sized companies meeting at least two of these criteria: – More than 50 employees – More than €10 million revenue – More than €5 million balance sheet total	Small and micro-enterprises meeting at least two of these criteria: – Fewer than 50 employees – Less than €10 million revenue – Less than €5 million balance sheet total

Starting December 30, 2025

Starting June 30, 2026

Large and medium-sized companies meeting at least two of these criteria:

– More than 50 employees

– More than €10 million revenue

– More than €5 million balance sheet total

Small and micro-enterprises meeting at least two of these criteria:

– Fewer than 50 employees

– Less than €10 million revenue

– Less than €5 million balance sheet total

Who is affected by the EUDR?

The EUDR is product-based and applies to all companies trading EUDR-relevant commodities and products derived from them.

The regulation differentiates between roles within the market, which determines specific obligations — see Determine your EUDR market role below.

Operator	Trader
Companies placing EUDR-relevant products on or exporting from the EU market for the first time	Companies making EUDR-relevant products available on the EU market

Which products are covered by the EUDR?

The regulation applies to the following commodities and their derived products:

Wood
Palm oil
Coffee
Cocoa
Cattle
Soy
Rubber

There are no thresholds or volume limits. The list of covered commodities is expected to expand over time.

Exemptions:

100% recycled materials
Packaging materials solely used for support, protection, or transportation
User manuals
Bamboo products
Products manufactured before the EUDR’s reference date (June 29, 2023), except for wood products

Overview on products covered by the EUDR

What conditions must products fulfill under the EUDR?

Starting with the implementation phase: Import, trade and export of the above-mentioned raw materials and their derived products on the EU internal market are only permitted, if these three conditions are met:

Deforestation-free: The products were manufactured without converting natural forest into agricultural land or tree plantations after 31.12.2020. This also applies if deforestation was considered legal in the country of origin!
Production in accordance with the relevant rights of the country of origin: This concerns both environmental protection and human rights. Species protection measures, anti-corruption measures, labor rights, the UN Declaration on the Rights of Indigenous Peoples, trade law, etc. have been complied with.
Due diligence declaration available: A risk assessment has been carried out for the product, the due diligence obligations have been complied with and there is no or only a negligible risk of deforestation.

How can companies prepare? Practical steps for EUDR implementation

Step 1: Determine your EUDR market tole

Companies must classify themselves as operators or traders — and as SMEs or non-SMEs according to EUDR criteria (note: these differ from general EU definitions).

Key differences:

Operators must conduct risk assessments, mitigate risks, and submit a due diligence statement via the EU’s “TRACES” system.
Traders may rely on the due diligence statement, but non-SME traders must verify risk assessments through spot checks.
SMEs benefit from a simplified set of obligations, including reduced reporting requirements.

Start by identifying your role using our free EUDR Check:

Start EUDR Check

Step 2: Collect EUDR data

Gather detailed information about your products and raw materials — including descriptions, volumes, suppliers, and countries of origin.

The EUDR requires geo-location data for every plot where relevant commodities are produced, including production dates — retroactively from December 31, 2020.

Ensure proof that all legal rights are respected in the country of origin.

Step 3: Conduct risk assessment

Evaluate the deforestation risk for any new product or commodity.

Factors include:

Country of origin
Deforestation trends
Political and social conditions
Supply chain complexity

The EU will provide a benchmarking system categorizing countries by risk level. Only products with no or negligible risk may enter the EU market.

Step 4: Mitigate risks

If risks are identified, work with suppliers to reduce them. Develop new codes of conduct, strategies, and control measures. Verify compliance via supplier audits or documentation

Step 5: Document and report

Companies must maintain detailed records and submit reports.

For every batch, a due diligence statement or EUDR compliance confirmation must be included — customs will verify compliance based on risk assessments.

Except for SMEs, companies must also publicly report on risk assessments, due diligence processes, and mitigation measures. If your company is subject to the CSRD, you can integrate EUDR reporting into your sustainability report.

What are the EUDR sanctions?

Violations or non-compliance may result in:

Confiscation of unlawful profits
Fines proportional to the damage caused, minimum 4% of annual turnover
Seizure of goods or products
Temporary import bans
Exclusion from public funding or tenders
Public naming and shaming of the company and its violation

Background on the EUDR

In the past 30 years, global deforestation has wiped out an area larger than the EU. Forest loss accelerates climate change and biodiversity loss.

The EUDR follows the EU Timber Regulation (EUTR) from 2013, which was criticized for weak enforcement. As part of the European Green Deal, the EUDR strengthens these efforts.

From 2025 onwards, it will be prohibited to place, make available, or export certain products in the EU market if they are linked to deforestation or forest degradation since January 2021 — regardless of whether the forest is in Germany, Romania, or Brazil.

*This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

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LKW-Fahrer mit Klemmbrett – Symbolbild für die Dekarbonisierung der Lieferkette

31.03.2025

Supply Chain Decarbonization: How To Achieve Your Climate Goals

Engage suppliers and strategically reduce supply chain emissions – your step-by-step guide to supply chain decarbonization.

Around 80% of a company’s emissions originate in the supply chain, making it a key focus on the path to net zero. But setting climate targets alone isn’t enough. The real challenge is achieving them. This article explores how to make supply chain decarbonization a reality – by turning targets into actions.

Why Is It So Important To Decarbonize Your Supply Chain?

Let’s look at two key reasons why decarbonizing the supply chain should be a top priority for businesses.

Climate Action Is No Longer Optional

Regulations such as CSDDD, EUDR, and CBAM demand greater supply chain transparency, while CSRD’s ESRS E1 standard (Climate Change and Climate Protection) requires companies to set and track emission reduction targets – including Scope 3.

That’s the compliance side. But focusing only on regulations means dealing with bureaucracy without unlocking real business value.

Supply Chain Decarbonization Future-proofs Your Business

Even if your company isn’t legally required to take climate action, proactively reducing emissions pays off.

Three Reasons to act now:

Climate risks disrupt supply chains. Extreme weather events are becoming more frequent, damaging factories, transport routes, and infrastructure. The result? Delays, shortages, and financial losses.
Sustainable products drive competitive advantage. A Capgemini study found that 79% of consumers want to make more sustainable purchasing choices, and 66% actively look for eco-friendly products and services.
ESG commitments are now a key factor in procurement. Large corporations subject to CSRD or CSDDD will require clear ESG data from suppliers. According to the Business Development Bank of Canada, 92% of large companies will demand ESG disclosures from their vendors.

How to assess and decarbonize your supply chain

Step 1: Estimate Scope 3 Emissions

Start by mapping out your supplier network and compiling a spend list and product categories. This helps you estimate emissions across your supply chain.

If precise data is unavailable, start with industry benchmarks and refine your estimates as supplier-specific data becomes available.

Step 2: Identify Hotspots & Assess Supplier Climate Maturity

Next, evaluate which suppliers contribute the most emissions and how advanced their climate strategies are. The VERSO Supply Chain Hub automates this assessment.

Supplier Climate Maturity Levels:

No climate strategy: No decarbonization measures in place.
Low maturity: Some CO₂ reduction efforts, but no structured plan.
Intermediate maturity: Concrete reduction measures exist but aren’t fully embedded in business operations.
High maturity: Decarbonization is systematically integrated into corporate strategy.
Best practice leader: Sustainability has long been a priority, with innovative approaches and industry-leading standards.

Key Assessment Indicators:

Raw material sourcing
Energy & resource efficiency
Use of renewable energy in production & transport
Verified CO₂ offset projects
Voluntary sustainability reporting

By identifying emission hotspots and assessing supplier maturity, you can prioritize action where it’s needed most.

Step 3: Set Climate Targets & Engage Suppliers

Define science-based climate targets aligned with the Paris Agreement and backed by climate research. The Science Based Targets initiative (SBTi) offers industry-specific guidance.

Once goals are set, it’s time to engage your suppliers. The SBTi recommends a five-step approach:

Communicate climate expectations to suppliers.
Collaborate to align on shared goals.
Support suppliers with knowledge and resources.
Monitor progress through transparent data tracking.
Scale and refine strategies over time.

Pro tip: Involve suppliers from the start to foster collaboration. Decarbonization is a team effort!

Step 4: Implement & Scale Your Climate Strategy

To reach long-term supply chain climate goals, companies must actively support their suppliers in implementing sustainable practices.

Ways to Drive Climate Progress in Your Supply Chain:

Implement targeted measures: Walmart supported suppliers in switching to renewable energy, achieving its supply chain emissions targets six years early.

Provide knowledge & resources: Trainings and tools can improve supplier climate maturity.

Create competitive pressure: Large corporations increasingly demand ESG data, and reporting requirements will expand significantly in the coming years.

Regularly review progress, optimize processes, and keep climate action on the agenda in supplier meetings.

Transparency and accountability are key. Make it clear to your suppliers: Those who don’t commit to sustainability may risk losing business.

That said, low-maturity suppliers won’t transform overnight. But they should demonstrate intent to shift toward sustainable production and logistics. In the long run, climate action strengthens not only the environment but also supply chain resilience.

How to Make Supply Chain Decarbonization Easier

The larger and more complex your supply chain, the harder it is to track emissions and manage climate action. Fragmented data and limited resources create major challenges for procurement teams.

So, how can you achieve your supply chain climate goals efficiently?

With the right tools! The VERSO Climate Hub and VERSO Supply Chain Hub simplify supply chain decarbonization:

VERSO Climate Hub calculates your CO2 footprint across Scope 1, 2, and 3.

VERSO Supply Chain Hub automates supplier climate maturity assessments and collects supplier-specific CO₂ footprints. These insights feed into the Climate Hub, refining your strategy and tracking reductions.

Built-in reporting tools generate compliant reports for GRI/CSRD, CDP, and SBTi.

Manage your Supply Chai Emissions with VERSO

* This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

14.02.2025

ESG in der Lieferkette: 19+1 To-dos für den Einkauf

Anforderungen bis zum Horizont: Wo sollten Sie am besten anfangen, um ESG-Compliance entlang der Lieferkette zu schaffen und die vielen Chancen von ESG für Ihr Unternehmen zu realisieren? Dieser Beitrag zeigt’s – mit 19 To-dos und einem Bonustipp.

Für Einkaufs- und Supply-Chain-Verantwortliche bedeuten Regularien wie das LkSG, die CSDDD, die CSRD, die EUDR und der CBAM: mehr Dokumentationspflichten, höhere Transparenzanforderungen und steigender Druck auf Lieferanten.

Trotz aller Herausforderungen ist ESG-Compliance in der Lieferkette eine Chance, Risiken frühzeitig zu erkennen, Kosten zu senken und die eigene Marktposition zu stärken. Mit der richtigen Strategie wird Nachhaltigkeit vom Cost Center zum Profit Center.

Doch wo fangen Sie am besten an? Diese praxisnahe Checkliste mit 19 umsetzbaren To-dos und einem Bonustipp verschafft Klarheit.

Leiten Sie diesen Beitrag gern weiter, wenn er Ihnen weitergeholfen hat.

ESG-Regularien überblicken und priorisieren

1. Abgleichen, welche ESG-Regularien Ihre Lieferkette betreffen könnten

Lieferketten-Regularien mit Anwendung in 2025	Lieferketten-Regularien mit Anwendung nach 2025
LkSG	Forced Labour Regulation
CSRD	CSDDD
EUDR	ESPR/Digitaler Produktpass
EU-Taxonomie	Right to Repair
CBAM
EU-ETS
Weitere Regularien wie Batterie-VO oder Kreislaufwirtschaftsgesetz

2. Prüfen, welche Regularien für Ihr Unternehmen gelten und wann – einige Regularien (z.B. CSRD, CSDDD und EUDR) werden gestaffelt umgesetzt

3. Für die meisten Unternehmen sind aktuell vor allem CSRD, LkSG/CSDDD, CBAM und EUDR relevant

Zum Weiterlesen:

ESG-Daten in der Lieferkette erfassen und Transparenz erhöhen

4. Aktuelle Lieferanten-Stammdaten einholen und Ansprechpartner festlegen

5. Standardisierte ESG-Abfragen für Lieferanten nutzen, durch gezielte Audits überprüfen

6. Scope-3-Emissionen und Hotspots erfassen

7. Klimaziele für die Lieferkette festlegen, Klimastrategie implementieren

Zum Weiterlesen:

Lieferkette dekarbonisieren

ESG-Risiken identifizieren und managen

8. Lieferanten nach menschenrechtlichen, umweltbezogenen und Klimarisiken überprüfen (abstrakte, konkrete und anlassbezogene Risikoanalyse)

9. Maßnahmen zur Risikoprävention etablieren und Abhilfemaßnahmen schaffen

10. Ganzheitliches, zukunftssicheres Managementsystem für Lieferketten-Risiken etablieren

Lieferantenmanagement für langfristige ESG-Compliance stärken

11. ESG-Kriterien in Lieferverträgen verankern, Code of Conduct kommunizieren

12. ESG-Reifegrad der Lieferanten ermitteln

13. Schulungen und Unterstützungen für Lieferanten anbieten, um ESG-Standards zu verbessern

14. ESG-Performance der Lieferanten regelmäßig prüfen

Zum Weiterlesen:

Best Practices im Supplier Management

IT-Systeme prüfen und Datenverwaltung optimieren

15. Schnittstellenfähigkeit Ihrer IT-Systeme prüfen

16. Digitale ESG-Datenverwaltung einführen, um vollständige Transparenz und Kommunikation mit Lieferanten zu gewährleisten

ESG-Reporting abhaken und Compliance sicherstellen

17. Daten konsolidieren und Berichtsprozesse standardisieren

18. Regelmäßiges Reporting sicherstellen, dabei Synergien nutzen: Einige BAFA-Anforderungen (LkSG) überschneiden sich mit den ESRS (CSRD), EUDR- und CBAM-Daten und können für CSRD-Bericht weiterverwendet werden

19. Externe Prüfstellen (z.B. Wirtschaftsprüfer:innen) frühzeitig einbinden

Bonustipp: So gelingt ESG-Compliance in der Lieferkette mit weniger Aufwand

Zugegeben: Die ESG-Vorgaben für Lieferkettenverantwortliche sind anspruchsvoll. Aber mit der richtigen Strategie lassen sie sich effizient bewältigen. Nutzen Sie diese Checkliste als ersten Anhaltspunkt, um Ihre Lieferkette ESG-konform aufzustellen. Eine genauere Aufschlüsselung finden Sie in unserem Praxisleitfaden für nachhaltige Lieferketten.

Unser Bonus-Tipp: Der VERSO Supply Chain Hub schafft Transparenz und unterstützt Sie effizient bei der Umsetzung von LkSG, CSRD, CBAM und EUDR – automatisiert und rechtlich abgesichert.

* Bei diesen Informationen handelt es sich um redaktionell zusammengefassten Content, der nicht als Rechtsberatung zu verstehen ist. VERSO übernimmt keine Haftung.

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Ein Mann führt einen anderen durch eine Fabrikhalle. Symbolbild für Lieferantenbeziehungen. Darauf der Text: Nachhaltigkeit in der Lieferkette – Best Practices im Supplier Management

20.12.2024

Nachhaltigkeit in der Lieferkette: Best Practices im Supplier Management

Supplier Management ist der Schlüssel zur ESG-Compliance. Lesen Sie, wie Sie gezielt Ihre Lieferantenbeziehungen stärken.

Ihre Lieferkette ist nur so stark wie ihr schwächstes Glied. Doch wie sorgen Sie dafür, dass Sie sich bei der Nachhaltigen Transformation Ihrer Supply Chain auf die Lieferanten verlassen können? Supplier Management ist der Schlüssel – dieser Beitrag zeigt, wie Sie Transparenz schaffen, Risiken minimieren und Ihre Lieferantenbeziehungen mit dem VERSO Supply Chain Hub strategisch stärken.

Warum Lieferanten Teil der Nachhaltigkeitsstrategie sein sollten

Nachhaltige Lieferketten sind Teamwork. Wer hier vorankommen will, muss eng mit den Lieferanten zusammenarbeiten. Zwei Gründe sprechen besonders dafür.

Lieferkettentransparenz braucht Zusammenarbeit

Die CSRD verlangt Unternehmen umfassende Transparenz in der gesamten Wertschöpfungskette ab. Ohne die aktive Zusammenarbeit mit Lieferanten ist es nahezu unmöglich, entsprechende Prozesse zu schaffen und die notwendigen Informationen zu Arbeitsbedingungen, CO₂-Emissionen oder Produkt-Compliance zu erhalten.

Eine Kette ist nur so stark wie ihr schwächstes Glied

Zweiter Aspekt: Soll ihre gesamte Lieferkette nachhaltig werden, muss auch jeder Teil dieser Lieferkette nachhaltig sein. Klingt erst einmal völlig logisch. In der Praxis bedeutet das: Nachhaltigkeit sollten Sie nicht nur top-down vorgeben, und hoffen, dass Ihre Vorstellungen umgesetzt werden. Sehen Sie es vielmehr als Projekt, an dem Sie gemeinsam mit Ihren Lieferanten arbeiten. Das heißt z.B. auch, dass einige Lieferanten bei der Nachhaltigen Transformation stark entwickelt werden müssen. Denn nur, wenn Sie im Rahmen des Supplier Managements jedes Glied ihrer Kette stärken, ist die Resilienz wirklich gegeben.

Herausforderungen im Supplier Management

Ein effektives Supplier Management zu etablieren, ist einfacher gesagt als getan. Unternehmen stehen häufig vor Problemen wie schlechter Datenqualität, komplexen Anforderungen und mangelnden Prozessen. Doch mit den richtigen Ansätzen meistern Sie Ihre Herausforderungen im Lieferantenmanagement.

Lückenhafte Daten und fehlende Transparenz

Ein häufiges Problem im Lieferantenmanagement ist der Mangel an belastbaren Daten. Häufig fehlen präzise Informationen zu Arbeitsbedingungen, CO₂-Emissionen oder Produkt-Compliance. Einmal jährlich Daten abzufragen, reicht jedoch nicht aus. Besser ist es, Ihre Lieferanten und deren ESG-Compliance kontinuierlich zu monitoren.

Komplexität geht über Nachhaltigkeit hinaus

Supplier Management umfasst mehr als nur das Diktieren von Nachhaltigkeitszielen. Unternehmen müssen Zertifikate verwalten, Risiken überwachen und bewerten, Sanktionen beachten und, und, und. Nachhaltigkeit darf nicht isoliert betrachtet werden, sondern muss in eine umfassende Lieferantenbewertung integriert werden.

Ungünstige Lieferantenauswahl und mangelnde Entwicklung

Die Auswahl und Entwicklung von Lieferanten ist ein weiterer kritischer Punkt. Häufig fehlen klare Prozesse zur Bewertung und Weiterentwicklung. Zudem werden Lieferanten oft nur während Audits überprüft. Die Entwicklung von Lieferanten hin zu mehr Nachhaltigkeit erfordert Zeit und gezielte Maßnahmen. Daten sollten nicht nur erfasst, sondern zwischen Audits aktiv genutzt werden, um Fortschritte anzustoßen. Gleichzeitig bleiben Kommunikation und Dokumentation Schlüsselfaktoren – insbesondere bei der Lieferantennominierung.

Klare Kommunikation und Partnerschaft

Transparenz und eine offene Kommunikation sind essenziell. Setzen Sie auf eine partnerschaftliche Zusammenarbeit. Legen Sie Ihren Gespräche Daten zugrunde, um Transparenz und Vertrauen zu fördern. Vor-Ort-Besuche und gezielte Audits schaffen eine Grundlage für eine langfristige Zusammenarbeit und individuelle Verbesserungen.

Nachhaltige Lieferketten funktionieren nicht auf Knopfdruck

„Nachhaltige Beschaffung lässt sich nicht nebenbei umsetzen. Der Weg dorthin erfordert neue Strukturen und bindet kontinuierlich Ressourcen“, betont unser Supply-Chain-Experte Klaus Wiesen im Interview zu nachhaltigen Lieferketten. Das Problem: Viele Unternehmen schieben Nachhaltigkeit so lange wie möglich auf – und stehen dann kurz vor der Frist unter massivem Druck.

Unsere Tipps für starkes Supplier Management

Wie meistern Sie diese Herausforderungen nun aber und schaffen das Fundament für starke Lieferantenbeziehungen? Hier sind unsere Top-Tipps für zielführendes Lieferantenmanagement – und wie es mit dem VERSO Supply Chain Hub gelingt.

Von Anfang an auf zuverlässige Lieferanten setzen

Etablieren Sie klare Standards für die Lieferantennominierung, z. B. Nachhaltigkeitskriterien und finanzielle Stabilität.
Überwachen Sie Ihre Kriterien im VERSO Supply Chain Hub kontinuierlich.

Klar kommunizieren und die Partnerschaft fördern

Führen Sie Gespräche datenbasiert und setzen Sie auf transparente Kommunikation.
Fördern Sie eine partnerschaftliche Zusammenarbeit durch regelmäßige Audits und Vor-Ort-Besuche.

Verbindliche Standards und Beschaffungspolicies etablieren

Entwickeln Sie – wenn noch nicht getan – verbindliche Beschaffungspolicies inkl. Nachhaltigkeitsziele, Compliance-Vorgaben und Qualitätsanforderungen. Lassen Sie diese nicht nur unterschreiben, sondern prüfen Sie sie konkret nach.
Überwachen Sie Einhaltung und Abweichungen mit dem VERSO Supply Chain Hub.

Lieferanten-Entwicklung aktiv fördern

Fördern Sie Lieferanten durch Schulungen und gemeinsame Projekte.
Setzen Sie Ihre Nachhaltigkeitsstrategie als festen Punkt auf die Agenda in Lieferantengesprächen.
Nutzen Sie Monitoring-Tools, um Fortschritte zu dokumentieren und sich das Commitment Ihrer Lieferanten einzuholen.

Daten kontinuierlich einholen

Erheben Sie die nötigen Daten nicht nur punktuell, sondern monitoren Sie kontinuierlich.
Machen Sie Ihren Lieferanten die Datenübertragung dabei so einfach wie möglich – z.b. mit standardisierten Abfragen im VERSO Supply Chain Hub.

Gezielt Tools im Supplier Management einsetzen

Machen Sie es sich nicht unnötig kompliziert – eine digitale Plattform erleichtert Ihnen das Datenmanagement, Monitoring und die Risikoüberwachung um ein Vielfaches.
Der VERSO Supply Chain Hub bietet zahlreiche Funktionen, die speziell auf Supplier Relationship Management (SRM) zugeschnitten sind.

Lieferantenmanagement als Schlüssel zur ESG-Compliance

Ein starkes Supplier Management ist der Grundstein für nachhaltige und resiliente Lieferketten. Klare Prozesse, transparente Kommunikation und der gezielte Einsatz des VERSO Supply Chain Hub ermöglichen es Unternehmen, nicht nur regulatorische Anforderungen wie die CSRD zu erfüllen, sondern auch langfristige Wettbewerbsvorteile zu sichern.

Gehen Sie von der Theorie doch am besten gleich zur Praxis über und erfahren Sie in einer kostenlosen, unverbindlichen Demo, wie VERSO Ihr Supplier Management zukunftssicher macht.

Demo vereinbaren

* Bei diesen Informationen handelt es sich um redaktionell zusammengefassten Content, der nicht als Rechtsberatung zu verstehen ist. VERSO übernimmt keine Haftung.

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Update LkSG und CSDDD - die wichtigsten Änderungen

10.10.2024

Update zu LkSG und CSDDD: Die wichtigsten Änderungen

Die neue EU-Lieferkettenrichtlinie CSDDD stellt im Vergleich zum deutschen Lieferkettengesetz LkSG neue Anforderungen an Unternehmen. Um die europäische Regelung mit den nationalen Vorschriften in Einklang zu bringen, sind Anpassungen unvermeidlich. In diesem Beitrag zeigen wir Ihnen, worauf Sie vorbereitet sein sollten, und geben Ihnen Handlungsempfehlungen.

Einführung in die CSDDD

Die Corporate Sustainability Due Diligence Directive (CSDDD) ist am 25. Juli 2024 in Kraft getreten. Ziel der EU-Lieferkettenrichtlinie ist es, menschenrechtliche und umweltbezogene Sorgfaltspflichten in Unternehmen EU-weit zu vereinheitlichen. Unternehmen in der EU müssen entlang ihrer gesamten Lieferkette potenzielle Risiken identifizieren und gezielte Maßnahmen ergreifen, um diese zu minimieren – insbesondere bei Hochrisiko-Lieferanten. Im Vergleich zum deutschen Lieferkettensorgfaltspflichtengesetz (LkSG) geht die CSDDD noch weiter und umfasst zusätzliche soziale und ökologische Aspekte, die bisher nicht im Fokus standen.

Inhalt dieses Blogbeitrags:

Vergleich zwischen CSDDD und LkSG
Geplante Anpassungen des LkSG in Deutschland
Handlungsempfehlungen für Unternehmen

Vergleich zwischen LkSG und CSDDD

Obwohl das deutsche LkSG und die europäische CSDDD ähnliche Ziele verfolgen, gibt es wichtige Unterschiede in ihren Anforderungen.

Zunächst betrifft das die Reichweite der Due-Diligence-Verpflichtungen. Beide Regularien verwenden einen risikobasierten Ansatz. Während das LkSG aber vor allem auf direkte Lieferanten fokussiert ist, fordert die CSDDD eine Betrachtung der gesamten Lieferkette. Bei Hochrisiko-Lieferanten bedarf es einer vertieften Analyse.

Außerdem deckt die CSDDD einen breiteren Bereich an Themen ab. Die europäische Richtlinie umfasst neben den 13 aus dem LkSG bekannten Risikokategorien zusätzliche soziale und ökologische Themen.

Unterschiede gibt es auch beim Geltungsbereich:

LkSG

Seit 2024: Unternehmen mit mehr als 1000 Beschäftigten

CSDDD

EU-Unternehmen
- Ab 2027: mit mehr als 5000 Beschäftigten und einem Jahresumsatz von über 1500 Millionen Euro
- Ab 2028: mit mehr als 3000 Beschäftigten und einem Jahresumsatz von über 900 Millionen Euro
- Ab 2029: mit mehr als 1000 Beschäftigten und einem Jahresumsatz von über 450 Millionen Euro
Nicht-EU-Unternehmen:
- mit einem Nettoumsatz von über 450 Millionen Euro in der EU generiert

Schließlich sieht die CSDDD auch zivilrechtliche Haftungen vor, die im LkSG nicht enthalten sind. Betroffenen Unternehmen drohen also rechtlichen Konsequenzen, wenn sie ihren Sorgfaltspflichten nicht nachkommen.

Die CSDDD und die Anpassung des LkSG

Da die Anforderungen der CSDDD über die des LkSG hinausgehen, ist eine Anpassung des deutschen Gesetzes unvermeidlich. Die Bundesregierung hat in ihrer Wachstumsinitiative angekündigt, das Lieferkettengesetz möglichst bürokratiearm an die neuen europäischen Regelungen anzupassen. Wie genau diese Anpassungen aussehen werden, ist allerdings noch offen.

Ein zentrales Thema ist der Geltungsbereich, da in Deutschland aktuell mehr Unternehmen vom LkSG betroffen sind als in der CSDDD vorgesehen. Es wurde diskutiert, ob die deutsche Regierung den Anwendungsbereich des LkSG ändern kann. Jedoch hindert der Wortlaut der CSDDD die EU-Mitgliedstaaten ausdrücklich daran, den Geltungsbereich bestehender nationaler Gesetze zu verringern. Wie die Bundesregierung mit diesem Konflikt umgehen wird, bleibt abzuwarten.

Die Bundesregierung plant zudem ein Sofortprogramm für untergesetzliche Maßnahmen, das Unternehmen entlasten und ihnen bei der praktischen Umsetzung des LkSG helfen soll. Dieses Programm, das im September 2024 eingeführt wurde, enthält Maßnahmen, die kurzfristig durch das Bundesamt für Wirtschaft und Ausfuhrkontrolle (BAFA) operationalisiert werden können, um eine praxisnahe Anwendung der Vorgaben zu ermöglichen.

Eine weitere Anpassung, die bereits konkret geplant ist, betrifft die Berichtspflichten. Um doppelte Berichtspflichten zu vermeiden, sollen Unternehmen, die sowohl unter die Corporate Sustainability Reporting Directive (CSRD) als auch unter das LkSG fallen, ein Wahlrecht erhalten. Sie können entweder den CSRD-konformen Nachhaltigkeitsbericht oder den BAFA-Fragebogen für das LkSG nutzen. Allerdings gibt es Unterschiede zwischen den beiden Berichtsanforderungen: Der CSRD-Bericht deckt nicht alle Details ab, die im BAFA-Fragebogen verlangt werden. Unternehmen, die sich für den CSRD-Bericht entscheiden, sollten daher auf mögliche Nachfragen des BAFA vorbereitet sein und eine umfassende Dokumentation ihrer Sorgfaltspflichten intern sicherstellen.

Umsetzung des LkSG: Empfehlungen für Unternehmen

Was bedeuten die Anpassungen des deutschen LkSG für Sie und Ihr Unternehmen. Wir haben Handlungsempfehlungen zusammengestellt:

1. Informiert bleiben

Die regulatorischen Anforderungen entwickeln sich stetig weiter. Es ist wichtig, dass Sie über Neuerungen im Rahmen des LkSG und der CSDDD informiert bleiben, um rechtzeitig auf Änderungen reagieren zu können. Dazu bietet sich unser VERSO-Blog an und folgen Sie uns auf LinkedIn.

2. Bestehende Prozesse fortsetzen

Auch wenn einige Anpassungen des LkSG noch in der Diskussion sind, sollten Sie Ihre bisherigen Maßnahmen zur Einhaltung der Sorgfaltspflichten in der Lieferkette fortsetzen. So stellen Sie sicher, dass Sie auf zukünftige Anforderungen vorbereitet sind.

3. Sorgfaltspflichten etablieren

Unabhängig von gesetzlichen Vorgaben lohnt es sich, wirksame Sorgfaltspflichten zu etablieren. Diese helfen Ihnen, resilientere Lieferketten aufzubauen, eng mit Geschäftspartnern zusammenzuarbeiten und langfristig die soziale Akzeptanz für Ihr Handeln zu sichern. Zudem stärken Sie Ihre Marke und tragen positiv zum Schutz von Menschen und der Umwelt bei.

4. CSRD beachten

Fällt Ihr Unternehmen unter die CSRD, müssen Sie – unabhängig von den Änderungen des LkSG – eine menschenrechtliche Sorgfaltsprüfung durchführen. Stellen Sie sicher, dass Ihre Berichterstattung diese Anforderungen erfüllt und Sie ausreichend Daten zur Verfügung haben, um transparent und umfassend zu berichten.

Unterstützung durch VERSO bei der Umsetzung von LkSG, CSDDD und CSRD

Die Umsetzung von LkSG und CSDDD stellt viele Unternehmen vor Herausforderungen. Der VERSO Supply Chain Hub bietet eine umfassende Lösung, um diese Anforderungen effizient zu bewältigen. Die Plattform ermöglicht eine automatisierte Risikoanalyse der gesamten Lieferantenbasis, unterstützt das Einholen von Self-Assessments und sorgt für die Transparenz entlang der gesamten Lieferkette. Unternehmen können damit sowohl den Vorgaben des LkSG als auch der CSDDD nachkommen. Mit dem ESG Hub bietet VERSO darüber hinaus die Möglichkeit, CSRD-konforme Nachhaltigkeitsberichte zu erstellen.

* Bei diesen Informationen handelt es sich um redaktionell zusammengefassten Content, der nicht als Rechtsberatung zu verstehen ist. VERSO übernimmt keine Haftung.

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Tragen Sie sich ein und erhalten Sie regelmäßig Neuigkeiten zu:

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09.09.2024

Compliance in the supply chain: How the bicycle industry is mastering the task

Sustainability regulatory obligations are increasing and compliance in the supply chain is becoming ever more important. Read our article to find out how companies fullfil the ESG requirements for the supply chain and how VERSO specifically supports the bicycle industry in this task.

The economy is undergoing a profound change. More and more companies are integrating sustainability into their business models. This topic is also becoming increasingly important in the bicycle industry – especially in relation to the supply chain, as this is where the greatest risks and the greatest impact of bicycle manufacturers lie.

Two factors play a key role. Firstly, many companies are launching sustainable initiatives to improve their environmental footprint. This enables them to generate business value and Competitive advantages.

On the other hand, regulatory pressure is growing – including throughtheCSRD reporting obligation, the CO2-border-adjustment mechanism CBAM and the EUDR regulation for deforestation-free supply chains. Compliance with sustainability requirements is becoming mandatory.

CSRD, EUDR and CBAM: New requirements for compliance in the supply chain

There are numerous new requirements in the area of sustainability that also affect the bicycle industry. The CSRD, the EU directive on sustainability reporting, plays a major role. Companies have to provide extensive ESG information – and not only consider their own company, but also the supply chain. We have summarised what exactly is required in our blog post „CSRD and the supply chain”. However, the industry is also confronted with new obligations arising from the use of certain raw materials. For example, companies are subject to the EUDR because rubber is used for bicycle tyres. By using CO2-intensive materials such as aluminium or steel, companies may also be affected by CBAM. Both regulations include an assessment of certain raw materials as well as a documentation and reporting obligation. Those who create transparency here and thus address the risks identified have created the basis for fulfilling almost all requirements and compliance in the supply chain.

Compliance in the supply chain: the challenge of a complex supply chain

Cycling is – apart from walking – the most environmentally friendly form of transport: emission-free, quiet, efficient and climate-friendly. However, this only applies to pedalling. When it comes to the production of bicycles, especially e-bikes, the balance is somewhat different.

In addition to emissions – including CO2-intensive materials – the use of high-risk materials also plays a role. “Raw materials for motors, electronics and batteries are associated with major sustainability risks,” explains Klaus Wiesen, Head of Sustainable Supply Chain at VERSO. In addition, the bicycle industry often has complex supply chains. This makes it all the more important to create transparency with regard to these issues and reduce risks.

The complexity of the supply chain results from the large number of players involved in the production of the numerous components of a bicycle or e-bike. These players are distributed internationally, which results in different framework conditions and long transport routes.

Compared to conventional bicycles, e-bikes bring additional challenges. New technologies and raw materials for the drive and battery have become relevant in production. Here, bicycle manufacturers are competing with industries such as the IT sector, with which they previously had little contact.

The growing importance of transparency and data management

“Transparency in the supply chain is the key to complying with current and future regulations,” emphasises Klaus Wiesen. Many VERSO customers have voluntarily established corresponding processes before they are obliged to do so by regulations such as the Supply Chain Act (LkSG).

Riese Müller is a pioneer in the bicycle industry and aims to be the most sustainable company in the e-bike sector by 2025. With the VERSO Supply Chain Hub the company creates the necessary transparency in the supply chain and promotes its suppliers in terms of sustainability. Riese Müller is also improving risk management and supply chain mapping to ensure compliance in the supply chain.

However, not all companies in the bicycle industry are that advanced. A key problem is the collection and management of data along the supply chain. Smaller manufacturers in particular have some catching up to do.

“Many companies have hardly collected any structured data, which now presents them with considerable challenges if they want to fulfil the requirements of CSRD, CBAM, EUDR and other regulations,” says Klaus Wiesen. This is where VERSO comes in and offers solutions to support companies in realigning their processes and fulfilling the requirements.

Compliance in the supply chain: benefiting from the network

VERSO is the bicycle industry’s leading platform for sustainability in the supply chain. Their customers include German companies such as Riese Müller as well as international manufacturers – for example from the Netherlands, Switzerland and the USA.

“As there is a large overlap in the supplier base in the bicycle industry, our customers benefit from the networks created and stored in our software,” explains Klaus Wiesen. All customers also benefit from learning effects from previous projects. VERSO integrates new regulations into its software at an early stage to ensure future compliance in the supply chain.

Leveraging supply chain ompliance as a chance for the bicycle industry

The regulations are not only associated with additional tasks. They also open up new opportunities for companies.

One example is risk management. Companies in the bicycle industry have suffered particularly badly from supply bottlenecks in the past. Resilience in the supply chain has therefore become an important issue. By identifying risks (e.g. political instability, natural disasters or human rights violations), a company can take measures to minimize or avoid the impact of these risks. This ensures robust supply chains.

Bicycle manufacturers’ customers often attach great importance to sustainability. Those who fulfill the compliance requirements show that their company takes responsibility for ethical and environmentally friendly standards in the supply chain. This creates trust, provides a competitive advantage and contributes to the long-term success and good reputation of the brand.

Avoiding reputational damage and penalties also plays a role. Companies that do not fulfill their regulatory obligations must expect sanctions. We have summarised possible penalties in the blog post „Sanctions at a glance: The cost of mistakes in reporting and implementing sustainability” for an easy overview.

Holistic sustainability management at VERSO

In order to fulfill the requirements, companies should prepare for the new regulations at an early stage. Thanks to our expertise in the bicycle industry (among others) VERSO is the ideal partner. “With the VERSO Supply Chain Hub we have been supporting our customers for years with transparency in the supply chain and the fulfillment of their due diligence obligations. Our software solution enables optimized preparation for current and future regulations,’ emphasizes Klaus Wiesen.

The supply chain harbors the greatest risks and has the greatest impact in the bicycle industry. However, a holistic view of a company is necessary, particularly with regard to CSRD. This includes the upstream and downstream value chain as well as the company’s own business activities. VERSO offers an all-in-one solution here.

With the VERSO ESG Hub you can collect all relevant data and create a meaningful sustainability report. With the Climate Hub the corporate carbon footprint is calculated and a climate strategy is mapped. The VERSO sustainability experts will support you throughout the entire process. Furthermore, you can gain additional know-how about sustainability in our VERSO Academy courses.

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