Due Diligence for Responsible Business Conduct

LkSG - How change succeeds!

Do you know your corporate Due Diligence?

In June 2021, the German Due Diligence Act (LkSG) was passed. We are looking forward to accompany you from the policy statement through the risk analysis to reporting obligations.

How to implement due diligence steps and seize opportunities:

Policy statement

Adopt a policy statement to respect human rights.

Risk analysis

Identify risks and impacts by assessing their severity and probability of occurrence.

Risk management

Establish a process to identify loopholes at an early stage to enable implementation of remedial action and measure impact. 

Prevention and remediation measures

Integrate a systematic mechanism to prevent harm and ensure remediation when it occurs. 

Grievance mechanism

Establish a systematic grievance mechanism by opening communication channels for stakeholders and affected parties to communicate complaints and identify grievances. 

Reporting obligations

Comply with the reporting obligation annually in a transparent and public manner.

OECD Due Diligence Guidance for Responsible Business Conduct

According to the OECD Guidance 2018, due diligence for RBC:

  • is preventative.

  • involves multiple processes and objectives.

  • is commensurate with risk (risk-based).

  • can involve prioritisation (risk-based).

  • is dynamic.

  • does not shift responsibilities.

  • concerns internationally recognised standards of RBC.

  • is appropriate to an enterprise’s circumstances.

  • can be adapted to deal with the limitations of working with business relationships.

  • involves ongoing communication.


OECD (2018), OECD Due Diligence Guidance for Responsible Business Conduct

Sector specific guidance

gsm Global Sustainable Management GmbH
  • Von-Groote-Straße 28
    50968 Köln

  • This email address is being protected from spambots. You need JavaScript enabled to view it.
  • +49 (0) 221 502949-0


gsm is an expert for sustainable value creation. We offer strategic and technical support for brands, retailers and suppliers on social responsibility, chemical management and environmental protection.

We use cookies on our website. Some of them are essential for the operation of the site, while others help us to improve this site and the user experience (tracking cookies). You can decide for yourself whether you want to allow cookies or not. Please note that if you reject them, you may not be able to use all the functionalities of the site.