SCDDA and CSDDD in comparison
Publisher:
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
A snapshot of how the CSDDD extends supply chain accountability beyond the German LkSG's direct supplier focus.
Scope comparison: LkSG applies to German companies with 3,000+ employees; CSDDD covers EU-wide operations and international firms with €450m+ revenue from 2027
Broader compliance obligations: CSDDD extends beyond labour and environment to include child rights, biodiversity, and bidirectional supply chain assessment
Enhanced enforcement mechanisms: CSDDD introduces civil liability and permits NGOs to bring claims on behalf of affected parties
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Year:
2024
Language:
German
Pages:
4
Abstract
With the Supply Chain Due Diligence Act (LkSG) and the Corporate Sustainability Due Diligence Directive (CSDDD), companies with at least 1,000 employees are subject to strict regulations regarding the transparency of their supply chains in Germany and soon throughout Europe. Both pieces of legislation require companies to exercise comprehensive due diligence with regard to social and environmental aspects.
It is clear that the EU Supply Chain Act goes beyond the requirements of the national LkSG. The main difference lies in the scope of application and the binding nature of the regulations. While the LkSG focuses on direct suppliers in the supply chain, the CSDDD takes into account the entire supply chain, including upstream and downstream activities.