Ein Stapel Bewehrungsstahl-Stangen, als Symbolbild für den CBAM

31.10.2024

CBAM – Carbon Border Adjustment Mechanism explained simply

The Carbon Border Adjustment Mechanism (CBAM) is part of the EU climate strategy and aims to price CO2 emissions beyond the EU. The CBAM brings new challenges for procurement and the supply chain. Read this article to find out what you can expect from the CBAM and how you can master it!

Getting started: What is CBAM?

CBAM (“_Carbon Border Adjustment Mechanism”) is the official title of the new Regulation EU 2023/956. To understand the background to this regulation, it is best to go back to 2005. This was the year in which the European Emissions Trading Scheme (EU ETS) was introduced; the European instrument for implementing the Kyoto Protocol. In order to actually achieve the climate protection targets set, the EU has adapted the emissions trading system several times – most recently in 2021, as part of the Fit for 55 package. The EU ETS aims to limit emissions with a cap and trade system. An upper limit is set for the amount of emissions that companies are allowed to emit. If these are not sufficient, allowances can be purchased. This has been a problem in recent years. In order to avoid the strict EU requirements and the associated costs, some companies have relocated their_{CO2-intensive} production to countries with no or lower_{CO2 prices}. This phenomenon is also known as “carbon leakage ” or “relocation of_{CO2 emissions}“. The CBAM now wants to counteract this. After publication on August 17, 2023, the CBAM officially came into force on October 1, 2023. Anyone importing emission-intensive goods into the EU is now obliged to purchase offsetting CBAM certificates.

CBAM should…

strengthen existing measures to reduce emissions,
encourage companies to reduce their production emissions instead of relocating, and
protect companies that continue to produce in the EU from cost-related competitive disadvantages

Which goods and companies are affected by the CBAM?

The CBAM initially affects all companies that import particularly emission-intensive product groups in pure or processed form from non-EU countries. The CBAM covers:

Iron and steel
Cement
Fertilizer
Aluminum
Hydrogen
Electricity

Infografik: Diese Warengruppen sind vom CBAM betroffen (verarbeitet und in Reinform): Eisen und Stahl, Zement, Düngemittel, Aluminium, Wasserstoff und Strom. Die Pflicht gilt unabhängig von Mitarbeiterzahl und Bilanz / Erlösen.

Annex I of the CBAM Regulation lists the CN codes concerned in detail – but you can also find them more simply in our compact CBAM factsheet.

The EU reserves the right to adapt regulations and product groups until 2026. The scope of application will therefore be extended in the future. By 2030, all products that are subject to EU emissions trading are to be included in the CBAM. The new regulations cover both direct production emissions and indirect emissions from the manufacture of preliminary products or the electricity required. In contrast to the recently introduced CSRD, the_{CO2 border adjustment mechanism} does not differentiate between turnover and employee numbers. The new system is therefore mandatory for almost all companies in the manufacturing and production industry, provided they import from third countries

How does the CBAM work?

CBAM Regulation: Timetable

Let’s move on from theory to practice. After coming into force on October 1, 2023, a transitional period began. During this period, your company is only required to report and must prepare quarterly updated reports on the goods you import. Here is a brief overview of the CBAM timetable and the corresponding requirements:

08.2023: Publication of the CBAM Implementing Regulation
10.2023: Entry into force, start of the transition phase with quarterly reporting obligation for imported CBAM goods
01.2024: Start of the reporting obligation
07.2024: Obligation to record specific emissions data
01.2025: Registration obligation for CBAM applicants
01.2026: Start of implementation phase and certificate trading

Zeitstrahl: Fristen und Phasen vom CBAM 17.08.2023 Veröffentlichung CBAM-Durchführungsverordnung 01.10.2023 Inkrafttreten, Beginn der Übergangsphase 01.01.2024 Beginn der Berichtspflicht
01.04.2024 Ende der Möglichkeit, Standardwerte für THG-Emissionen zu verwenden
01.01.2025 Registrierungspflicht für CBAM-Anmelder 01.01.2026 Beginn der Implementierungsphase & Zertifikatehandel

This belongs in the CBAM report

Ab 01.10.2023 – Quarterly report, to be submitted by 1 month after the end of the quarter

Master data of your company
CBAM account number
Number and type of imported goods
CBAM-relevant greenhouse gas emissions (specific, no standard values!)
_{CO2 offset price} in the country of origin

From 31 May 2026 – annual CBAM declaration for the previous calendar year, from 2026

Total quantity of imported goods
Total amount of grey emissions for each product group
Total number of CBAM allowances allocated to gray emissions – minus the_{CO2 price} paid in the country of origin

Emissions offsetting obligation and CBAM certificate trading

From 01.01.2026, the following applies: All emissions that your company has not yet offset in the country of origin of your goods must now be offset via certificates. To do this, you first need a CBAM registration authorization for your company’s branch. Only “approved registrants” will be entitled to purchase certificates and import CBAM goods from 2026. You can then purchase unlimited certificates for your company on a central platform. The price of CBAM certificates is based on the weekly average price of EU ETS certificates. In principle, you should always have enough certificates available to offset at least 80 percent of your imported CBAM products. You must determine the necessary offset and the corresponding quantity of certificates yourself. CBAM certificates are valid for two years and can be surrendered.

FAQ about CBAM

Where do I submit my CBAM reports?

Declarants subject to reporting obligations initially submit their reports in the CBAM transitional register. You can access the register via the customs portal.

Does the CBAM provide for sanctions?

Yes, the CBAM Regulation provides for “proportionate and dissuasive sanctions” in the event of non-compliance. Penalties of 10 to 50 euros per non-reported tonne_{of CO2 emissions} are already envisaged in the transition phase.

Are there threshold values for the import of CBAM products?

Yes, the reporting obligation only applies to imports with a customs value of 150 euros or more per consignment. Apart from that, the CBAM applies independently.

Can I still use default values in the CBAM report?

Since 31 July 2024, companies subject to CBAM reporting requirements are no longer allowed to use default emission values. If you still do not have the real data – e.g. because your suppliers do not provide it – the German Emissions Trading Authority may allow default values under certain circumstances. Proceed as follows:

Map your procedure for determining the real data
Provide evidence of your efforts or justify in a comprehensible manner that you have made ‘all reasonable efforts’
To do this, use the ‘Comments’ field in the CBAM transition tab
There must be no other discrepancies in the submitted report – so take a close look!

What is the best way to implement the CBAM?

With the CBAM regulations, your company once again has a lot on its plate. What is intended to be a sensible and, above all, important step for the environment and the economy is in practice associated with a lot of bureaucracy and effort – especially when it comes to collecting all the necessary data. Close cooperation with your suppliers is essential here. With VERSO, you can avoid the data chaos and optimally prepare your supply chain for upcoming CBAM requirements: In the CBAM module of the Supply Chain Hub, you automatically and efficiently record all the data that the new_{CO2 border adjustment system} requires of you – including proof of your efforts. Watch a free demo now to see how it works:

Simply record CBAM data

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

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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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Moosbewachsene Baumwurzeln als Symbolbild für die EUDR

13.08.2024

The most important questions and answers on EUDR

The EU regulation for deforestation-free supply chains (EUDR) aims to prevent the ongoing deforestation in order to protect biodiversity and reduce greenhouse gas emissions. In this article, we answer the most important questions about the EUDR.

What is the EUDR?

After the USA, Germany was the world’s largest importer of green coffee in 2019. In 2018, Germany was also one of the largest importers of raw cocoa and was the European leader in per capita cocoa consumption. Let’s broaden our view a little. The EU is the second largest importer of soy, much of which is used as animal feed.
And even if imports are falling in some areas (e.g. tropical timber), one thing is certain: together with other high-income countries such as the USA and China, Europe is one of the world’s largest importers of raw materials and goods that drive global deforestation.

In the last 30 years, we have lost an area of forest worldwide that is larger in total than the European Union. Forest degradation and deforestation are still progressing at a tremendous rate, which only exacerbates global warming and biodiversity loss.

However, the growth of prosperity and the economy cannot be endlessly expanded at the expense of the environment. As early as 2013, the EU therefore put an initial stop to deforestation with the EU Timber Regulation (EUTR ) (implemented in Germany by the Timber Trade Security Act (Holzhandels-Sicherungsgesetz – HolzSiG)). However, the standards and enforcement of the EUTR have been repeatedly criticized as weak.

As part of the Green Deal, the EU is now tightening its measures with the EUDR. The initial introduction, placing/provision on the EU internal market and export of certain goods for which forests have been cleared or forest ecosystems damaged since the beginning of 2021 will soon be prohibited. Regardless of whether this forest is located in Thuringia, Romania or Brazil.

When does the EUDR come into force?

The EUDR is set to affect the first companies from 30.12.2024. The scope of application will then be gradually expanded in a similar way to the CSRD and CSDDD.

From 30.12.2024: Large and medium sized companies that meet at least two of the following criteria:

> 50 employees
> 10 million € turnover
> 5 million € balance sheet total

From 30.06.2025: Small companies that meet at least two of the following criteria:

< 50 employees
< 10 million € turnover
< 5 million € balance sheet total

Who is affected by the EUDR?

The EUDR is product-based. Any company that trades in products or raw materials that fall within the scope of the EUDR is affected. A distinction is made between affected companies:

Market participants: companies that import/export relevant products into/out of the Union market for the first time
Traders: companies that make relevant products available on the Union market

Which products are covered by the EUDR?

The new deforestation regulation affects the following raw materials and products manufactured using these raw materials:

Wood
Palm oil
Coffee
Cocoa
Beef
Soy
Rubber

The regulation does not provide for any thresholds or volume values. Incidentally, the list of affected raw materials is to be expanded in the future.

Overview of the goods affected by the EUDR directive

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.

Are there any exceptions?

Yes, there are some exceptions to the EUDR:

100% recycled goods, i.e. goods made from raw materials/consequential products whose life cycle is already complete anyway
Packaging materials used solely to support, protect or carry goods
Operating instructions
Bamboo products

Products that were produced before the EUDR came into force on 29.06.2023 are also exempt from the EUDR.
However, this does not apply to wood products, as these were previously covered by the EUTR.

What requirements does the EUDR place on my company?

Under the new Deforestation Regulation, companies that are the first to place a raw material or downstream product on the market (“operators”) must carry out a risk assessment, mitigate risks and submit a due diligence declaration via the EU “Traces” system. Traders who trade or process the raw materials or goods downstream on the EU market may then be able to refer to the reference numbers in the due diligence declaration. If the due diligence declaration is missing, the traders must of course provide it themselves. Large traders must also verify the risk assessment on a random basis. The EUDR also introduces a documentation and reporting obligation.

As the Deforestation Directive also differentiates between “SMEs” and “non-SMEs” for traders and market participants, there is also a gradation here: implementation is simplified for SMEs (according to the EU Directive) through a narrower list of obligations. Among other things, they have to provide less information about their upstream and downstream supply chain and do not have to submit a public EUDR report.

Please note: The EUDR uses different thresholds to categorise the scope of obligations! Non-SMEs are categorised as companies that exceed two of these three thresholds:

> 250 employees
> € 50 million annual turnover
> € 25 million balance sheet total

You should therefore check which categories your company falls into and which specific obligations you are subject to.

The requirements of the EUDR – step by step

1. Collect data

Get a precise overview of your goods and raw materials. This includes information such asprecise descriptions, quantities, suppliers and countries of origin. The EUDR also requires the geolocation of all properties on which the raw materials concerned were produced – including the time or period of production. Not only in the future, but also retroactively until 31.12.2020. This is to ensure that no deforestation has actually taken place on the land in question. You should also obtain proof that all rights are protected in the country of origin.

2. Carry out a risk assessment

The aim is to assess the deforestation risk of newly imported products and raw materials. Criteria for risk assessment include the country of origin, the deforestation dynamics in this country, the political/social situation or the complexity of the importing company’s supply chain. The EU provides a benchmarking system that categorizes producer countries according to risk classes. According to the EUDR, only products with no or negligible risk may be traded on the EU internal market.

3. Reduce risks

If you have identified risks in your supply chain, these must now be reduced as far as possible.
Develop a new code of conduct together with your suppliers as well as adaptable strategies and control measures.
Check compliance, e.g. through supplier audits or by requesting additional documentation.

4. Document and report

Furthermore, the EUDR also introduces an internal documentation obligation and a reporting obligation. A due diligence declaration or confirmation of EUDR compliance must be enclosed with each batch of affected goods, which customs will check on a risk basis. With the exception of “SMEs”, all companies are also obliged to publicly report on the risk assessment, due diligence process and measures taken. If your company falls under the EU Sustainability Reporting Directive (CSRD), you can handleEUDR reporting via the CSRD report.

Steps to implement the EUDR in your company

Does the EUDR provide for sanctions?

Yes. Planned sanctions include:

Skimming off profits unlawfully made as a result of non-compliance with the EUDR
Fines in proportion to forest damage and value of goods, but at least 4 % of annual turnover
Confiscation of goods or products
Temporary import bans
Exclusion from public funds and public tenders
Naming and shaming

What is the best way to implement the EUDR?

With VERSO. Our Supply Chain Hub offers you a seamless end-to-end process for all EUDR requirements – from risk identification to the creation of your CSRD report in the ESG Hub. Find out more:

EUDR compliance with VERSO

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

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Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
Best practices in the areas of ESG and sustainable supply chains
Developed with expertise from 12+ years of sustainability management
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Stakeholder-Anforderungen von ESG-Informationen an KMU

12.02.2024

5 reasons why a sustainability report is also worthwhile for SMEs

Many companies – large and small – are affected by sustainability regulations such as the CSRD, the LkSG or the upcoming European supply chain law CSDDD. But what about those that are not subject to these regulations? Are they exempt from reporting?

Watch out: Not being directly affected does not mean that you do not have to deal with sustainability! We explain here why SMEs also have to provide sustainability data and what information is required.

Which stakeholders request ESG data from SMEs

1. business partners create transparency in the supply chain

Are you a supplier to another company?
Many SMEs supply larger companies that fall under the LkSG (Lieferkettensorgfaltspflichtengesetz) and are or will be affected by the EU CSRD (Corporate Sustainability Reporting Directive) and CSDDD (Corporate Sustainability Due Diligence Directive).
Large companies not only have to make their own ESG information transparent, but also that of their suppliers.
This means that you are also affected by the requirements of the regulations and will be asked by your customers for comprehensive sustainability information.
As a result, you have to undergo extensive due diligence checks, such as the EcoVadis sustainability assessment, which identifies potential risks for people and the environment in the supply chain.
Incidentally, it is not only you as a supplier who must provide evidence, but often also sub-suppliers.
Your customers are also bound by industry-specific guidelines and laws.
Sustainability information from the supply chain is also required from this side.
Examples of this include the Agricultural Organizations and Supply Chain Act (AgrarOLkG), the chemical industry standard or the industry-specific guidelines of the OEC.

2. financial sector pays more attention to sustainable investments

SMEs that are supported by investors or have received project-related investments should definitely be prepared for ESG inquiries.
The reasons for this:

Due to the SFDR (Sustainable Finance Disclosure Regulation), financial market players and financial advisors are obliged to provide ESG information on financial products and services.
Investors are themselves capital market participants and must report on sustainability goals and positioning within the financial sector.
Rating agencies now also include ESG criteria in their investment ratings.
Prior to the final M&A transaction, the sustainability strategy is reviewed – if not already requested in advance, measurable sustainability indicators are required from you by then at the latest.

3. banks require ESG disclosures in loan and funding procedures

If you want to apply for a loan or a grant from the bank, you will need a number of documents.
In the past, it was mainly about creditworthiness, business concept, collateral and the like.
Today, the issue of sustainability also plays a decisive role.
This is because banks need sustainability information from you when granting loans in order to meet the requirements of the European Banking Authority (EBA) and the German Federal Financial Supervisory Authority (BaFin).
In addition, banks are increasingly adhering to self-imposed frameworks and sustainable finance targets.
In practice, this means that lending costs are directly influenced by your ESG rating: better rating, cheaper loan.

4. insurance companies also include ESG risks in their financial statements

Insurance companies also rely on and request ESG data from customers.
Two perspectives need to be understood here: Firstly, (re)insurers also fall under the CSRD reporting obligation.
They must therefore report on the status quo of their sustainability ambitions themselves.
This also includes the customer area, for which your insurer naturally needs information from you as a customer.
The second perspective is about the insurance risk when you want to take out a new insurance policy.
It is common practice here to first assess the risk potential of an insured person.
Sustainability risks are now also taken into account.
Anyone who does not have this issue on their radar may be classified as having a higher insurance risk and lower insurance benefits.

5. customers and partners expect proof of ESG efforts

New partnerships, collaborations and tenders are increasingly demanding certifications that prove a company’s sustainability ambitions.
When you enter into negotiations, you need to be well prepared:

No Open Doors without ESG certifications: In addition to known information security standards, for example, certifications from the ESG sector are increasingly a prerequisite for a serious discussion.
Go through the assessments at an early stage – they are often lengthy and cannot be “handed in quickly”.
Sustainability and ESG criteria in the tendering process: If there is a tender, your company could fall out of the selection process due to a missing or unsound sustainability strategy.
You can prove this with recognized ESG certificates, among other things.
With sustainability and ESG criteria in tendering processes, companies want to ensure that ecological and social standards are adhered to in the supply chain right from the start.

In addition to special ESG certifications, ESG criteria are also asked for in other quality standards that have a high priority in the industry and are actually “only” concerned with corporate processes:

Fairtrade
Organic certifications
Employer rankings
ISO standards
…

How do SMEs best prepare for sustainability requirements from stakeholders?

As you can see, sustainability issues come from every corner.
You not only have to collect and communicate ESG data to fulfill legal requirements – keyword: LkSG, CSDDD and CSRD-compliant.
Your stakeholders also ask for this data for a variety of reasons.
The problem with these queries is that if SMEs are affected by one or more of these scenarios and are not prepared for them, this usually means a lot of work.
This is because very different information is required from different stakeholders.
They are confronted with different reporting standards and find themselves in a flood of questionnaires.
However, you can avoid these problems with a voluntary sustainability report.
It is best to report in accordance with a recognized standard that is suitable for your company, such as the DNK, the GRI Standards or the ESRS – the latter will enable you to meet the regulatory requirements of the CSRD in the future.
Frameworks such as the SDGs or the UN Global Compact also form a good basis for the sustainability report.
EFRAG is currently also working on its own voluntary standards(VSME) for SMEs, which are adapted to the size, resources and needs of these companies.
The advantages of a voluntary report in a nutshell:

As a rule, you already collect all the important data that you also need for other purposes.
In the best case even in a single tool, in which you can also control measures and write the report.
In the case of inquiries, the report already contains most of the required information, giving you more time for detailed questions.
If you do have to report later, you are already optimally prepared for CSRD, LkSG and CSDDD!
Although this may sound like a lot of effort at first, the introduction of ESG structures brings with it great opportunities: innovation and long-term growth are promoted, risks are minimized and, not to forget, you also consolidate and strengthen relationships with your customers.

Do you want to be prepared for the next request?

The voluntary sustainability report puts you ahead of the game!
If you have any questions about the sustainability report or the legal requirements, we are here for you – with over 12 years of experience in sustainability management.

Please contact us. We can help you.

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

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11.01.2023

Kickstart LkSG – This is what matters

The LkSG came into force on January 1, 2023. We have summarized the current information on the law for you.

The much-discussed Supply Chain Due Diligence Act (LkSG) came into force for companies on January 1, 2023.
In addition to clarifying some basic questions in order to prepare for the Supply Chain Due Diligence Act, it is important to stay informed about important innovations.
We have summarized the latest information on the law.

Important deadlines for compliance with the law

By when must the due diligence obligations be fulfilled?

Companies that have been subject to the Supply Chain Act since January 1, 2023 do not yet have to have fully complied with all due diligence obligations.
Only the responsibility for monitoring risk management must already be defined and the complaints mechanism established.
All other obligations only need to be implemented in the course of the first audit year.
If your company has fewer than 3,000 and more than 1,000 employees at German locations, it will not be subject to the law until January 1, 2024.

When does the reporting obligation apply?

The following applies to all reports that are to be submitted to the Federal Office of Economics and Export Control (BAFA) and published on the company’s website between January 1, 2023 and June 1, 2024: BAFA will not verify the submission of the reports to BAFA and their publication until the deadline of January 1, 2025.
Further information and detailed answers can be obtained from the BMAS.

How should the term “appropriateness” be interpreted?

In addition, the BAFA has explained the principle of appropriateness stipulated by the Supply Chain Act in more detail in a new guidance document.
According to this, companies are generally obliged to observe due diligence obligations within their supply chains in a manner that is appropriate (for them) in order to prevent, minimize or eliminate human rights or environmental risks.
The aim of this is to give each company the necessary discretion and room for maneuver with regard to the implementation of due diligence obligations.
According to the LkSG, companies do not have to guarantee that their entire supply chain is completely free of human rights violations or environmental damage.
Rather, they must ensure that they take appropriate measures according to their individual business activities to identify and address potential risks.
The due diligence obligations of the LkSG therefore establish a duty of care for companies.
However, should a breach occur in the domestic business area, remedial action must be taken immediately.
The duty of care alone is not sufficient here.

What is the assessment of appropriateness based on?

According to LkSG § 3 para.
2, the appropriateness of an action that complies with the duty of care is based on the following criteria:

Nature and scope of the company’s business activities
The company’s ability to influence the direct perpetrator of a human rights or environmental risk or the violation of a human rights or environmental obligation
Typical expected severity of the violation, the reversibility of the violation and the likelihood of a violation of a human rights-related or environmental obligation
Nature of the company’s causal contribution to the human rights or environmental risk or to the violation of a human rights or environmental obligation

There is no fixed order for these appropriateness criteria.
Instead, companies must decide on an ongoing basis how and in what order to address them, based on their individual risks and violations.
The principle of appropriateness is closely linked to that of effectiveness.
Accordingly, companies may only make an appropriate selection from effective measures.

How is the vulnerability risk assessed?

In principle, the more susceptible a company’s business activities or supply chain structure is to human rights or environmental risks, the greater the efforts that can be expected of this company to prevent, stop or minimize these violations.
The factors listed below serve as examples for assessing the respective vulnerability risk:

Activities in or procurement from risky countries
Activity in or affiliation to a risky sector
Contact with conflict minerals
Use of hazardous machinery and/or chemicals
High proportion of low-skilled, manual work

What needs to be considered in the risk analysis?

In addition, companies are obliged to carry out an appropriate risk analysis.
In this case, the criteria of appropriateness control the varying intensity of the investigative efforts.
Here, too, it can be generally said that a correspondingly more intensive risk assessment must be carried out for high-risk suppliers.
It is, of course, inadmissible to limit the risk analysis only to players over whom there is direct influence.
You can find out more about risk analysis in our practical guide LkSG Compliance.
Would you like to find out more? Get in touch with us.

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

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05.01.2023

The importance and future of sustainable supply chains: Interview with Klaus Wiesen

In this interview, Klaus Wiesen, Head of Sustainable Supply Chain at VERSO, answers relevant questions on the challenges and solutions for more sustainability in supply chains and the role of the supply chain in the future viability of companies.

Companies currently have to deal with several requirements. In addition to the German Supply Chain Act, the CSRD, which has been in force since 2024, is on the table, while CBAM and EUDR also pose new challenges. The CSDDD is on the horizon. In this interview, Klaus Wiesen, Head of Sustainable Supply Chain at VERSO, answers relevant questions on the challenges and solutions for more sustainability in supply chains, the role of the supply chain in the future viability of companies and how the VERSO Supply Chain Hub supports the implementation of sustainability requirements and legal requirements such as the LkSG or the CSRD now and in the future.

7 questions for Klaus Wiesen on challenges and opportunities in the supply chain

1. Why is the supply chain so important for protecting the climate and human rights?

On average, more than 80 per cent of CO2 emissions in the value chain come from the supply chain. The supply chain also plays a key role when it comes to respecting human rights and protecting biodiversity. Sustainable companies and sustainable products are only possible with a sustainable supply chain – which makes the supply chain a decisive factor for the future viability of companies.

2. What obligations do companies face with regard to their supply chains now and in the future?

The obligations are extensive. A lot has happened in terms of regulation. For example, the CSRD (Corporate Sustainability Reporting Directive) requires companies to report extensively on their commitment to sustainability, with the supply chain forming an important part of the reporting. In addition, the member states have agreed on the EU Supply Chain Act (European Directive on Corporate Sustainability Due Diligence) and the EU law to stop deforestation has been passed. Last but not least, the German Supply Chain Act, the “Lieferkettensorgfaltspflichtengesetz” (LkSG), came into force on January 1, 2023. All of this ensures that companies are required to procure in a way that takes climate neutrality, environmental protection and respect for human rights fully into account. The biggest challenge for companies in fulfilling the upcoming obligations is that a supply chain cannot be made sustainable in the blink of an eye. The transition to a sustainable supply chain takes time. Accordingly, sustainable procurement cannot be achieved in a one-off project, but the path to it requires new structures within the company and continuously ties up resources. It is important that companies start early enough. Due to the current crises, however, the opposite is often the case: the issue of sustainability is put off for as long as possible. This will backfire on companies later on.

3. What are the most important steps in achieving sustainable procurement and which departments should be involved?

In purely organisational terms, purchasing should always be involved with a central function, especially as purchasing typically maintains the most intensive contact with suppliers. It is therefore important to build up sustainability expertise in purchasing – in addition to close coordination with the CSR department, if this already exists in the company. For procurement, this is an opportunity to reposition itself strategically within the company.
Transparency is also required in the supply chain: where are the suppliers’ production sites located and who is the right contact person for sustainability at suppliers? Which sustainability standards do the suppliers fulfil? And do their own suppliers in turn purchase from sustainable sources? In most cases, companies do not have the answers today.

4. How can such transparency be achieved across the supply chain?

One key to transparency is co-operation with suppliers. It is no longer just information on price or quality that needs to be obtained from suppliers. Sustainability information is also required. And not just one-off information on how risky suppliers are. A continuous assessment and development of suppliers in terms of sustainability is required. Many companies shy away from the effort involved in collecting data – for fear of high costs and negative reactions from suppliers. At VERSO, however, we see every day that the effort involved in collecting data via our cloud platform is minimal – both for our customers and for suppliers – and the feedback from suppliers is positive.

5. How does VERSO support data collection along the supply chain?

VERSO provides support at various levels: In view of the many regulatory requirements, it is very challenging for companies to define the scope of the required information. In addition, the requirements are dynamic and new laws and standards are constantly being added. Sustainability standards are currently still in their infancy. The scope of the data query must therefore be continuously supplemented or adapted. The VERSO Supply Chain Hub receives standardized self-disclosures on all relevant sustainability requirements. The questionnaires are sent automatically, data is collected and evaluated. In addition to information on which sustainability requirements a company fulfills, VERSO also helps to create transparency in the upstream supply chain. This is where the risks are sometimes greatest. If the company procures high-risk raw materials, it is essential to create transparency for the supply chains of the raw materials.

6. What opportunities does sustainable supply chain management offer, even if your own company is not affected by the LkSG?

First of all, companies that are not covered by the LkSG will most likely have to fulfil reporting obligations in accordance with the CSRD, which also applies to capital market-oriented SMEs. And the European Supply Chain Act also applies to more companies than the LkSG. But regardless of whether companies are affected by regulation or not, there are many reasons for sustainable supply chain management: I currently see the greatest opportunity in differentiating ourselves from the competition – precisely because corporate customers and consumers are paying more attention to this. In addition, the crisis has shown that companies with sustainable procurement are more resilient, meaning they have had fewer supply disruptions. And with rising CO2 prices and the planned ‘Carbon Border Tax’ (CBAM), companies that are already implementing climate targets for the supply chain will be affected by significantly lower cost increases.

7. To what extent can companies position themselves for the future with VERSO when it comes to sustainability requirements in the supply chain?

Our promise to our customers is that all sustainability requirements for the supply chain can be covered with VERSO now and in the future. The VERSO Supply Chain Hub already covers the topic of due diligence as required by the LkSG as well as climate protection and the recording of CO2 footprints, biodiversity or simply the question of where certain raw materials come from. The platform therefore offers the ideal starting point for meeting the reporting requirements of the CSRD, the EU Supply Chain Act or the EU law to stop deforestation. And, of course, to go beyond regulatory requirements and differentiate yourself from the competition.

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Risikoanalyse nach LkSG: Das sagt das BAFA – Symbolbild von Frachtcontainern

11.10.2022

LkSG-Risikoanalyse: Was sagt die Handreichung des BAFA?

„Risiken ermitteln, gewichten und priorisieren – Handreichung zur Umsetzung einer Risikoanalyse nach den Vorgaben des Lieferkettensorgfaltspflichtengesetzes“, so lautet der Titel der sehnlichst erwarteten Handreichung des Bundesamtes für Wirtschaft und Ausfuhrkontrolle (BAFA). Im Fokus der Handreichung steht die Risikoanalyse der menschenrechtlichen und umweltbezogen Risiken im eigenen Geschäftsbereich und in der Lieferkette.

Abstrakte, konkrete und anlassbezogene Risikoanalyse

Nach dem LkSG müssen Unternehmen nach § 4 LkSG ein angemessenes und wirksames Risikomanagement einrichten, um menschenrechtliche oder umweltbezogene Risiken oder Verletzungen zu erkennen. Diese Risikoanalyse ist jährlich bzw. anlassbezogen durchzuführen (§ 5 LkSG Abs. 4).

In Bezug auf die regelmäßige Risikoanalyse führt das BAFA eine wichtige Unterscheidung ein:

Die abstrakte Risikoanalyse

Hier wird aufgrund vorhandener Stammdaten, Einkaufsvolumen und ggf. unter Einbezug von Risikodaten eine erste Priorisierung vorgenommen. Diese Risikoanalyse reicht allerdings alleine nicht aus, sondern ist durch die konkrete Risikoanalyse zu plausibilisieren.

Die konkrete Risikoanalyse

Hier werden die Ergebnisse der abstrakten Risikoanalyse plausibilisiert. Hierbei spielt der spezifische Kontext, das heißt auch individuelle Primärinformationen über die Lieferanten, eine wichtige Rolle. Risiken sollen gewichtet und priorisiert werden und so das Gefahrenpotenzial eingeschätzt werden. Hierbei spielen Eintrittswahrscheinlichkeit und Schwere der Verletzung eine wichtige Rolle.

Die anlassbezogene Risikoanalyse

Des Weiteren ist anlassbezogen eine Risikoanalyse durchzuführen. Dies gilt entweder bei Veränderung der Geschäftstätigkeit oder bei substituierter Kenntnis von Verletzungen einer menschenrechtlichen oder umweltbezogenen Pflicht bei einem oder mehreren mittelbaren Zulieferern.

Darüber hinaus enthält die Handreichung hilfreiche Informationen zu den Daten, die zur Beschaffungsstruktur erfasst werden sollten sowie im Anhang II einen Überblick über Umsetzungshilfen (Berichte und Leitfäden) für die Ermittlung von menschenrechtlichen und umweltbezogenen Risiken.

Wie unterstützt VERSO die verschiedenen Risikoanalysen?

Sowohl für die abstrakte als auch für die konkrete Risikoanalyse sind eine Vielzahl von Daten effizient einzuholen und auszuwerten. Unsere Cloud Plattform unterstützt hier optimal.

Abstrakte Risikoanalyse: Wesentliche länderbasierte Risikoindizes sind in der VERSO Supply Chain Plattform integriert und können mittels einer Heat Map übersichtlich ausgewertet werden. So können Sie ihre Lieferantendaten zielgerichtet ergänzen.

Konkrete Risikoanalyse: Hier unterstützten wir im Kern, indem Sie Lieferanten mit abstrakten Risiken ganz einfach in die Überprüfung geben können, und mittels Selbstauskünften und Nachweisen eine Aussage zu den getroffenen Maßnahmen zur Risikominimierung erhalten. Die kritischen Lieferanten lassen sich dann anhand der geographischen Lage der Betriebsstätten und den verbundenen Länderrisiken und der Beschäftigtenzahl noch weiter priorisieren.

Anlassbezogene Risikoanalyse: Unser Lieferketten-Mapping ermöglicht die schnelle Überprüfung von Risiken bei substantiierter Kenntnis von Verstößen bei mittelbaren Zulieferern. Ergänzen Sie ihre Risikoanalyse zudem jederzeit für neue Geschäftsbereiche, in dem Sie neuen Lieferanten auf die Plattform einladen.

* 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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30.09.2022

Prepare for the Supply Chain Act in 10 steps

The Supply Chain Duty of Care Act, or Supply Chain Act (LkSG) for short, has been in force since January 1, 2023. We have answered some important questions for you.

Since January 1, 2023, the Supply Chain Due Diligence Act, or Supply Chain Act (LkSG) for short, has been in force to regulate corporate responsibility for compliance with human rights in supply chains for the first time. To help you navigate and prepare for the regulatory developments surrounding the LkSG, we have answered some important questions for you.

Questions and answers on the Supply Chain Act

1. Why does Germany need a supply chain law?

In the course of globalization, German companies source raw materials and products from all over the world. In addition, investments are made in foreign production and distribution facilities and goods are exported worldwide. In the process, human rights and environmental protection violations are occurring more and more frequently. These have their origins in the constantly increasing competitive and price pressure to which globally active companies are exposed. Up to now, companies have only borne minimal responsibility for the impact of their business activities abroad. Attempts to voluntarily implement protective measures against human rights and environmental protection violations have failed miserably. A binding framework is therefore needed to oblige companies to take greater care with regard to these issues.

2. which human rights and environmental standards must be taken into account by companies in this context?

The Supply Chain Due Diligence Act obliges German companies to comply with internationally recognized human rights abroad as well. This includes, for example, the right to physical integrity, the prohibition of forced and child labor and the right to health. With regard to the environmental standards to be observed, the locally applicable regulations on environmental protection and individual environmental standards from international agreements apply.

3. which companies are affected by the Supply Chain Act?

The law will be introduced in stages, starting on 01.01.2023. Initially, German companies with more than 3000 employees will be affected. From 01.01.2024, the scope will be extended to companies with more than 1000 employees. Even if smaller companies (SMEs) are not yet directly covered by the Supply Chain Act, they can be required to implement due diligence obligations as suppliers to affected companies.

4. What are companies liable for?

Companies should not only take responsibility for damage caused by themselves, but also for damage caused along the supply chain by subsidiaries, important business partners or suppliers. Transparency within the supply chain is therefore more important than ever before. In principle, however, companies are only liable for damage where they have acted negligently or deliberately breached their duty of care.

5. must business relationships be terminated in the event of violations?

That is not the goal. The primary aim is to permanently anchor awareness of human rights and environmental protection measures within the supplier companies. Business relationships are only to be terminated completely if a serious human rights violation has been identified that persists even after a deadline has been set.

6. What does the Supply Chain Act mean for the competitiveness of affected companies?

The Supply Chain Act will bring more fairness to competition. At present, companies that act conscientiously are at a competitive disadvantage compared to companies that act irresponsibly due to higher costs. This is to be prevented with uniform rules for all.

7. What impact can the LkSG have in the producing countries?

The Supply Chain Act is primarily intended to protect local people. The legislation is intended to improve working conditions for employees in production facilities, as companies are then obliged to comply with social and environmental standards. Residents living in the vicinity of the factories will also benefit if, for example, they are no longer allowed to exceed certain exhaust emission values.

8. Who controls the law?

Compliance with and implementation of the law is monitored by the Federal Office of Economics and Export Control (BAFA). Companies are obliged to submit their report at least four months after the end of the financial year. In addition, the authority has the possibility, among other things, to specify concrete actions to companies, summon persons, demand information and impose fines of up to EUR 50,000 for enforcement.

9. What penalties do companies have to fear?

Failure to comply with the legal obligations could result in fines of up to 8 million euros, or 2% of annual global turnover for companies with an annual turnover of more than 400 million euros. For the time being, the German law does not provide for civil liability, although this is likely to change with legislation at European level.

10. how can the VERSO Supply Chain Platform simplify the implementation of the LkSG?

Recurring requirements such as risk analyses, implementation of preventive measures or the annual reporting obligation are effort drivers for purchasing, as they require the collection and evaluation of supplier data. With the automation of the VERSO Supply Chain Platform, considerable resources can be saved and an efficient, holistic implementation of the LkSG and all ESG topics can be guaranteed. The VERSO Supply Chain Platform enables a future-proof approach with which purchasing organizations are also optimally prepared for future requirements such as the CSRD and the EU Supply Chain Act. Contact us to find out how VERSO can help you capture the necessary data in your supply chain, qualify suppliers and provide the necessary reporting metrics with minimal effort.

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

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30.08.2021

Erklärung für das Lieferkettengesetz: Was Unternehmen beachten müssen

Nachhaltigkeitsaspekte beeinflussen immer stärker das Einkaufsverhalten der Kunden. Unternehmen müssen deswegen auch in ihrer Lieferkette auf Themen wie CO2-Reduktion und Einhaltung von Menschenrechten achten. Experte Klaus Wiesen gibt eine Erklärung, welche Unternehmen vom Lieferkettengesetz betroffen sind und was sie beachten müssen.

Für welche Unternehmen gilt das Lieferkettensorgfaltspflichtengesetz, kurz das Lieferkettengesetz? Und ab wann?

Das Gesetz gilt ab 2023 für Unternehmen mit Hauptsitz in Deutschland und für in Deutschland registrierte Unternehmen mit über 3000 Mitarbeitern. Ab 2024 liegt der Schwellenwert bei 1000 Mitarbeitern. Indirekt sind aber sehr viel mehr Unternehmen betroffen: Entweder als Zulieferer, der Anforderungen von unter das Gesetz fallende Kunden erfüllen muss, oder als Unternehmen, das in Sachen Nachhaltigkeitsstandards mit größeren Wettbewerbern mitziehen sollte.

Die neuen Sorgfaltspflichten beziehen sich auf verschiedene Ebenen der Lieferketten. Welche sind das?

Die Lieferkette bezieht sich auf alle Produkte und Dienstleistungen eines Unternehmens. Das Gesetz umfasst das Handeln des eigenen Geschäftsbereichs und das der unmittelbaren Zulieferer sowie in einigen Fällen auch der mittelbaren Zulieferer.

Ich empfehle Unternehmen aber, sich nicht in den Details des LkSG zu verlieren. Entscheidend ist es, jetzt ein robustes Risikomanagement in Einklang mit den UN Guiding Principles (UN-Leitprinzipien für Wirtschaft und Menschenrechte) aufzubauen, und so auch Anforderungen anderer nationaler Gesetze sowie des kommenden Gesetzes auf der EU-Ebene an die menschenrechtliche Sorgfaltspflicht zu erfüllen.

Die neuen Sorgfaltspflichten beziehen sich auf verschiedene Ebenen der Lieferketten. Welche sind das?

Die betroffenen Unternehmen müssen künftig eine Risikoanalyse ihrer Lieferkette vornehmen. Auf welche möglichen Missstände müssen sie dabei achten?

Unternehmen müssen in der Risikoanalyse menschenrechtliche und umweltbezogene Risiken beachten. Menschenrechtliche Risiken können zum Beispiel Kinderarbeit, Zwangsarbeit oder missachteter Arbeitsschutz sein. Auf die Umwelt bezogen sind das beispielsweise die Verschmutzung von Luft oder Gewässern, aber auch das unsachgemäße Entsorgen von Abfällen.

Mit welchen Konsequenzen müssen Unternehmen rechnen, wenn sie die neuen Regeln des Lieferkettengesetzes nicht (rechtzeitig) einhalten?

Verstößt ein Unternehmen gegen das Gesetz können je nach Schwere des Verstoßes Geldstrafen bis zu 8 Millionen Euro verhängt werden. Für Unternehmen mit einem Jahresumsatz von mehr als 400 Millionen Euro kann die Strafe bis zu 2 Prozent des jährlichen Umsatzes betragen. Außerdem droht der Ausschluss von öffentlichen Auftragsvergaben.

Doch es geht um viel mehr, als nur Strafen zu vermeiden. Es droht der Verlust der Wettbewerbsfähigkeit, sollte Nachhaltigkeit nicht ernst genommen werden. Somit sollten Unternehmen das Gesetz als Chance sehen, sich jetzt für die Zukunft aufzustellen.

Welchen Schritt sollten Unternehmen als Erstes machen, um die neuen Regeln ab Inkrafttreten einzuhalten?

Zunächst sollten die Verantwortlichkeiten im Unternehmen festgelegt werden. Das LkSG erfordert das Benennen einer oder eines Menschenrechtsbeauftragten. Doch ich empfehle, es nicht dabei zu belassen. Es gilt insbesondere, den Einkauf miteinzubeziehen und Prozesse für eine nachhaltige Beschaffung zu etablieren.

Auch auf europäischer Ebene wird über ein Lieferkettengesetz diskutiert. Müssen deutsche Unternehmen dann mit noch schärferen Regeln rechnen?

Ja, davon ist auszugehen. Das Thema Nachhaltigkeit in der Lieferkette wird aber nicht nur durch dieses Gesetz weiter an Bedeutung gewinnen. Der fortschreitende Klimawandel erfordert die Dekarbonisierung von globalen Lieferketten, weshalb fast jedes Unternehmen tätig werden muss. Und wer Nachhaltigkeit in der Lieferkette adressiert, sollte sich nicht nur auf einen Nachhaltigkeitsaspekt beschränken.

Egal ob Klimaschutz oder menschenrechtliche Sorgfaltspflicht, es bedarf dafür zum einen klarer Prozesse und zum anderen Transparenz in der Vorlieferkette. Hat man diese Grundlagen erreicht, lassen sich alle Nachhaltigkeitsthemen proaktiv managen.

Consulting

Klaus Wiesen

Klaus Wiesen ist Head of Sustainable Supply Chains bei VERSO. Er war Mitgründer von sustainabill, das nun als Teil von VERSO unseren Kunden dabei hilft, Transparenz in Lieferketten zu bringen und so Risiken zu managen, Menschenrechte sicherzustellen und Klima-Emissionen zu verringern. Vor der Gründung von sustainabill war er Teamleiter beim Wuppertal Institut, einem international führenden Think Tank für anwendungsorientierte Nachhaltigkeitsforschung. Klaus Wiesen ist außerdem einer von neun Nachhaltigkeitsexpert:innen beim 12-Wochen-Programm der VERSO Academy.

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* 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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Aktuellen ESG-Themen und Gesetzesänderungen
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CBAM – Carbon Border Adjustment Mechanism explained simply

Getting started: What is CBAM?

Which goods and companies are affected by the CBAM?

The most important facts about CBAM

How does the CBAM work?

CBAM Regulation: Timetable

This belongs in the CBAM report

Emissions offsetting obligation and CBAM certificate trading

Guideline: Sustainable supply chains

FAQ about CBAM

Where do I submit my CBAM reports?

Does the CBAM provide for sanctions?

Are there threshold values for the import of CBAM products?

Can I still use default values in the CBAM report?

What is the best way to implement the CBAM?

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

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Update zu LkSG und CSDDD: Die wichtigsten Änderungen

Einführung in die CSDDD

Vergleich zwischen LkSG und CSDDD

Die CSDDD und die Anpassung des LkSG

Umsetzung des LkSG: Empfehlungen für Unternehmen

1. Informiert bleiben

2. Bestehende Prozesse fortsetzen

3. Sorgfaltspflichten etablieren

4. CSRD beachten

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

* 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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Which products are covered by the EUDR?

What conditions must products fulfill under the EUDR?

Are there any exceptions?

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Risk management in the supply chain

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1. Collect data

2. Carry out a risk assessment

3. Reduce risks

4. Document and report

Does the EUDR provide for sanctions?

What is the best way to implement the EUDR?

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

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Which stakeholders request ESG data from SMEs

1. business partners create transparency in the supply chain

2. financial sector pays more attention to sustainable investments

All information about the SFDR

3. banks require ESG disclosures in loan and funding procedures

This data decides on loans

4. insurance companies also include ESG risks in their financial statements

5. customers and partners expect proof of ESG efforts

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

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Risikomanagement für Nachhaltigkeit in der Lieferkette