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: companies that meet at least two of the following criteria (large and medium-sized enterprises – referred to as “non-SMEs” in the EUDR)

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

From 30.06.2025: Companies that meet at least two of the following criteria (small and micro enterprises – referred to as “SMEs” in the EUDR):

< 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. 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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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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Containerhafen mit Containerschiff – Der CBAM verschärft den Warenimport in die EU durch eine CO2-Steuer © Suriyapong Thongsawang, Getty Images via canva.com

07.11.2023

Fit for CBAM: background, key data and requirements

On October 1, 2023, the CBAM – the Carbon Border Adjustment Mechanism – became mandatory for many companies in the EU. This article will give you a quick overview of how the CBAM works and how you can prepare your company specifically for the new requirement.

To get started: What is the 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. The goals at a glance:

General strengthening of emission reduction measures
Encouraging the reduction rather than displacement of emissions in production
Protection of companies producing in the EU from competitive disadvantages

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.
For the time being, however, companies are granted a transitional period.
We’ll take a closer look at this in a moment – but first an important question: who does the new CO2 border adjustment system actually apply to?

Who does the CBAM apply to?

CBAM initially affects all companies that import the following groups of goods in pure or processed form from non-EU countries:

Iron and steel
Cement
Fertilizer
Aluminum
Hydrogen
Electricity

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

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.

Are you affected? What your company has to do now

Let’s move on from theory to practice.
After coming into force on October 1, 2023, a transition period began.
During this period, your company is only required to report.
By 2030, all products that are subject to EU emissions trading should be included in the CBAM.

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

CBAM reporting obligation: requirements and timetable

Until the end of the reporting phase, you are required to create quarterly updated reports on the goods you have imported.

This belongs in the CBAM report

Even if it sounds like a lot of work: Stick to your obligations and check your supply chains.
The CBAM Regulation provides for “proportionate and dissuasive sanctions” in the event of non-compliance.
Even in the transition phase, penalties of 10 to 50 euros per non-reported tonne of CO2 emissions are envisaged.

Das gehört in den CBAM-Bericht: Ab 1.10.2023 Quartalsbericht einen Monat nach Quartalsende. Zu berichten sind Stammdaten Ihres Unternehmens, CBAM-Accountnummer, Anzahl und Art importierter Waren, spezifische CBAM-relevante THG-Emissionen, CO2-Ausgleichspreis im Herkunftsland Ab 31.5.2026: CBAM-Erklärung zum Vorjahr (Startjahr 2026) Zu berichten sind Gesamtmenge importierter Waren, Gesamtmenge grauer Emissionen jeder Warengruppe, Gesamtzahl der CBAM-Zertifikate die den Grauemissionen zugeordnet sind – minus des im Ursprungsland entrichteten CO2-Preises

Compensation obligation and 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 taxed.
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.
It is up to the applicant to calculate the necessary compensation and purchase a corresponding quantity of certificates.
The price 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 the imported goods.
The certificates are valid for two years and can be surrendered.

The CBAM is here – VERSO helps

As you can see: 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.
With VERSO, you can avoid the data chaos.
In the CBAM module of the Supply Chain Hub, you can automatically and efficiently record all the data that the new CO2 border adjustment system requires of you.
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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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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30.08.2021

Erklärung für das Lieferkettengesetz: Was Unternehmen beachten müssen

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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

In 10 Schritten auf das Lieferkettengesetz vorbereiten

Seit 1. Januar 2023 ist das Lieferkettensorgfaltspflichtengesetz, kurz Lieferkettengesetz (LkSG), in Kraft. Wir haben einige wichtige Fragen für Sie beantwortet.

Seit 1. Januar 2023 ist das Lieferkettensorgfaltspflichtengesetz, kurz Lieferkettengesetz (LkSG), in Kraft, um damit erstmals die unternehmerische Verantwortung für die Einhaltung von Menschenrechten in den Lieferketten zu regulieren. Um Ihnen zu helfen, sich angesichts der regulatorischen Entwicklungen rund um das LkSG zurechtzufinden und sich darauf vorzubereiten, haben wir einige wichtige Fragen für Sie beantwortet.

Fragen und Antworten zum Lieferkettengesetz

1. Warum braucht Deutschland ein Lieferkettengesetz?

Im Zuge der Globalisierung beziehen deutsche Unternehmen Rohstoffe und Produkte aus der ganzen Welt. Zusätzlich wird in ausländische Produktions- und Vertriebsstätten investiert und Güter weltweit exportiert. Dabei kommt es immer häufiger zu Menschenrechts- und Umweltschutzverstößen. Ihren Ursprung haben diese in einem stetig steigenden Wettbewerbs- und Preisdruck, dem global agierende Unternehmen ausgesetzt sind. Bislang trugen Firmen dabei nur geringfügig Verantwortung für die Auswirkungen ihrer Geschäftstätigkeiten im Ausland. Der Versuch, Schutzmaßnahmen gegen Menschenrechts- und Umweltschutzvergehen freiwillig zu implementieren, scheiterte kläglich. Demnach benötigt es einen verbindlichen Rahmen, um Unternehmen zu mehr Sorgfalt hinsichtlich dieser Themen zu verpflichten.

2. Welche Menschenrechts- und Umweltstandards müssen von Unternehmen in diesem Zuge berücksichtigt werden?

Das Lieferkettensorgfaltspflichtengesetz verpflichtet deutsche Unternehmen, die international anerkannten Menschenrechte auch im Ausland einzuhalten. Dazu zählt beispielsweise das Recht auf körperliche Unversehrtheit, das Verbot von Zwangs- und Kinderarbeit oder das Recht auf Gesundheit. Bezüglich der zu beachtenden Umweltstandards gelten die vor Ort anwendbaren Vorschriften zum Umweltschutz sowie einzelne Umweltstandards aus internationalen Abkommen.

3. Welche Unternehmen sind vom Lieferkettengesetz betroffen?

Das Gesetz wird stufenweise eingeführt, beginnend mit dem 01.01.2023. Zunächst sind deutsche Unternehmen mit mehr als 3000 Beschäftigten betroffen. Ab dem 01.01.2024 erweitert sich der Geltungsbereich auf Unternehmen mit über 1000 Beschäftigen. Auch wenn kleinere Unternehmen (KMU) noch nicht direkt unter das Lieferkettengesetz fallen, können sie als Zulieferer betroffener Firmen zur Umsetzung von Sorgfaltspflichten angehalten werden.

4. Wofür haften Unternehmen?

Unternehmen sollen nicht nur für selbstverursachte Schäden Verantwortung übernehmen, sondern auch für diese, die entlang der Lieferkette durch Tochterfirmen, wichtige Geschäftspartner oder Lieferanten entstehen. Transparenz innerhalb der Lieferkette ist daher so wichtig wie nie zuvor. Grundsätzlich haften Unternehmen dabei allerdings nur für Schäden, bei denen sie fahrlässig gehandelt oder bewusst gegen Sorgfaltspflichten verstoßen haben.

5. Müssen Geschäftsbeziehungen bei Verstößen abgebrochen werden?

Das ist nicht das Ziel. Primär soll die Aufmerksamkeit hinsichtlich Menschenrechts- und Umweltschutzmaßnahmen innerhalb der Zulieferbetriebe dauerhaft verankert werden. Geschäftsbeziehungen sind nur dann völlig abzubrechen, wenn eine schwerwiegende Menschenrechtsverletzung festgestellt wurde, die auch nach Fristsetzung weiterhin besteht.

6. Was bedeutet das Lieferkettengesetz für die Wettbewerbsfähigkeit betroffener Unternehmen?

Das Lieferkettengesetz wird mehr Fairness in den Wettbewerb bringen. Derzeit haben gewissenhaft handelnde Unternehmen nämlich durch höhere Kosten einen Wettbewerbsnachteil gegenüber Unternehmen, die verantwortungslos handeln. Mit einheitlichen Regeln für alle soll das verhindert werden.

7. Welche Auswirkungen kann das LkSG in den Produktionsländern haben?

Das Lieferkettengesetz soll vor allem die Menschen vor Ort schützen. Durch die Gesetzgebung sollen Beschäftigte in den Produktionsstätten von besseren Arbeitsbedingungen profitieren, da Unternehmen dann zur Einhaltung von sozialen und ökologischen Standards verpflichtet sind. Davon werden auch die Anwohner im Umkreis der Fabriken profitieren, wenn diese beispielsweise bestimmte Abgaswerte nicht länger überschreiten dürfen.

8. Wer kontrolliert das Gesetz?

Die Einhaltung und Umsetzung des Gesetzes wird vom Bundesamt für Wirtschaft und Ausfuhrkontrolle (BAFA) kontrolliert. Unternehmen sind dazu verpflichtet, mindestens vier Monate nach Ende des Geschäftsjahres ihren Bericht zu übermitteln. Zudem hat die Behörde unter anderem die Möglichkeit, Unternehmen konkrete Handlungen vorzugeben, Personen vorzuladen, Auskünfte zu verlangen, sowie Zwangsgelder zur Durchsetzung von bis zu 50.000 EUR zu verlangen.

9. Welche Strafen müssen Unternehmen befürchten?

Bei Nichteinhaltung der gesetzlichen Pflichten drohen Bußgelder in Höhe von bis zu 8 Mio. Euro, oder 2% des weltweiten Jahresumsatzes für Unternehmen mit mehr als 400 Mio. Euro Umsatz im Jahr. Das deutsche Gesetz sieht vorerst keine zivilrechtliche Haftung vor, was sich mit der Gesetzgebung auf europäischer Ebene allerdings ändern dürfte.

10. Wie kann die VERSO Supply Chain Plattform die Umsetzung des LkSGs vereinfachen?

Wiederkehrende Anforderungen wie Risikoanalysen, Implementierung von Präventionsmaßnahmen oder die jährliche Berichtspflicht sind Aufwandstreiber für den Einkauf, denn sie erfordern das Einholen und die Auswertung von Lieferantendaten. Mit der Automatisierung der VERSO Supply Chain Plattform können erhebliche Ressourcen gespart werden und eine effiziente, ganzheitliche Umsetzung des LkSG und aller ESG-Themen gewährleistet werden. Die VERSO Supply Chain Plattform ermöglicht einen zukuftssicheren Ansatz, mit dem Einkaufsorganisation auch für zukünftige Anforderungen wie die CSRD und das EU-Lieferkettengesetz bestens vorbereitet sind. Sprechen Sie uns an und erfahren Sie, wie VERSO Ihnen dabei hilft, mit minimalem Aufwand die erforderlichen Daten in Ihrer Lieferkette zu erfassen, Lieferanten zu qualifizieren und die notwendigen Reporting-Kennzahlen bereitzustellen.

* 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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30.08.2021

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
Best Practices aus den Bereichen ESG und nachhaltige Lieferketten
News zu VERSO
Sustainability Events uvm.

The most important questions and answers on EUDR

What is the EUDR?

Checklist for sustainable procurement

When does the EUDR come into force?

Who is affected by the EUDR?

CSRD and supply chain: these disclosures are required

Which products are covered by the EUDR?

What conditions must products fulfill under the EUDR?

Are there any exceptions?

What requirements does the EUDR place on my company?

Risk management in the supply chain

The requirements of the EUDR – step by step

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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1. business partners create transparency in the supply chain

2. financial sector pays more attention to sustainable investments

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3. banks require ESG disclosures in loan and funding procedures

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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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Fit for CBAM: background, key data and requirements

To get started: What is the CBAM?

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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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Practical guide to LkSG compliance

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

In 10 Schritten auf das Lieferkettengesetz vorbereiten

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

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?

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

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

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

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

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Risikomanagement für Nachhaltigkeit in der Lieferkette