According to the German Supply Chain Due Diligence Act Lieferkettensorgfaltspflichtengesetz (also called LkSG or Lieferkettengesetz), the following firms are subject to the law:
- Businesses with their head office, major location of business, administrative headquarters, or registered office in Germany, regardless of legal structure.
- Enterprises with at least 3,000 employees (including temporary workers), i.e. around 600 enterprises in Germany, will be eligible beginning in 2023.
- Firms having at least 1,000 employees (including temporary workers), about 2,891 firms in Germany, starting in 2024.
- Foreign enterprises with a seat or main office in Germany, as defined in section 13d of the German Commercial Code, if this seat or office employs at least 3,000 or 1,000 people.
