Definition
Good Practice Example
Practice Description
Why This Stands Out
Peer Adoption Rate
254 companies
n = 254 companies Germany 141 due diligence practices · 25 effectiveness indicators 42,164 datapoints LkSG Reporting Years 2023 – 2024
A Practice Overview by LkSG Paragraph
Sunburst — Adoption per Regime Ring size = number of practices · Colour intensity = peer adoption rate · Hover a segment to see individual practice scores
View by
B Individual Practice Adoption
Total Adoption Rate per Practice Sorted by total average · Hover a row to reveal the ★ Good practice button — click it to open a company example
LkSG All §4 · Risk mgmt §5 · Risk analysis §6 · Prevention §7 · Remediation §8 · Grievance §9 · Indirect Effectiveness measurement
UNGP GP 16 · Policy commitment GP 17–18 · Identifying & assessing impacts GP 19 · Integrating & acting GP 20 · Tracking effectiveness GP 22 · Remediation GP 29 · Grievance mechanisms
CSDDD Art. 7 Art. 8 Art. 9 Art. 10 Art. 11 Art. 12 Art. 13 Art. 14 Art. 15
C Maturity Analysis
Maturity Analysis — Practice Score × Effectiveness Indicators 254 companies · Each dot = one company · Colour = maturity tier
View
Comprehensive
P ≥ 70% · E ≥ 40% · n = 74
High adoption of governance practices and effectiveness indicators — strong systems with demonstrated follow-through.
Systems-Oriented
P ≥ 70% · E < 40% · n = 31
Strong governance practices in place; translation into operational impact is still developing.
Outcomes-Oriented
P < 70% · E ≥ 40% · n = 7
Evidence of operational impact, but systemic governance foundations are still developing.
Initial
P < 70% · E < 40% · n = 142
Early-stage implementation. Governance structures and impact-oriented practices are still being established.
D Methods

📄 Methodology paper forthcoming — link to be added upon publication

The Corporate Due Diligence Monitor detects human rights and environmental due diligence practices from corporate disclosure documents filed under Germany's Supply Chain Due Diligence Act (LkSG). Detection combines keyword-based logic with semantic essence matching against a library of 166 coded items — 141 governance practices (P001–P141) and 25 effectiveness indicators (E001–E025). Data derived from 254 company disclosures, comprising LkSG reporting years 2023 and 2024.

Data Analysis

Keyword matching on practice-specific terms combined with essence-based semantic detection. Each practice scored binary (0/1) per company. Scores aggregated by paragraph and overall.

Maturity Classification

Four-tier model based on practice score × effectiveness indicators thresholds. Comprehensive: P≥70%, E≥40%. Systems-Oriented: P≥70%, E<40%. Outcomes-Oriented: P<70%, E≥40%. Initial: P<70%, E<40%.

Practice Score

Percentage of the 141 governance practices (P001–P141) detected in a company's disclosure. Reflects the existence, design, or accessibility of due diligence systems, processes, and procedures.

Effectiveness measurement

Percentage of the 25 effectiveness indicators (E001–E025) detected. Reflects evidence of operation, use, or demonstrated outcome of due diligence systems in practice — going beyond mere existence to actual implementation.

Practice Sub-classification

Each of the 141 P-coded practices is classified as either Governance (85 practices: existence or design of a system) or Impact (56 practices: operation or demonstrated outcome of a system). This distinction mirrors the practice score vs. effectiveness indicators logic applied at the indicator level.

UNGP & CSDDD Article Mapping

Each of the 166 codes is mapped to the UN Guiding Principle group it operationalises (GP 16, GP 16+19, GP 17–18, GP 19, GP 20, GP 22, GP 29–31) and to the CSDDD article whose duty it most directly evidences (Art. 7–15; Art. 16, communication, carries no due-diligence practices and is served by CSRD reporting). The CSDDD assignment follows the practice-to-article crosswalk of the Cross-Domain Synthesis report.

Limitations

  • Self-reported data: disclosure depth varies across companies, reflecting social desirability bias, reputation concerns, and strategic framing.
  • Binary coding: captures presence or absence only — depth, quality, and effectiveness of implementation are not assessed.
  • Partial coverage: non-response bias, exclusion of §10, and a higher share of high-risk sector reporters shape the sample.
  • Early implementation: data reflect 2023/2024 phase one companies only.
  • Interpretive judgement: data collection required coder discretion on terminology and framing.
  • Associations only: no causal connections between specific practices and outcomes are implied.
  • Company names appear in their official registered form — capitalisation variation (e.g. BASF SE, adidas AG) reflects legal entity names.
LkSG § — UNGP crosswalk

The table below maps each LkSG paragraph to its corresponding UNGP obligation, showing how the statutory due diligence framework aligns with the international standard.

LkSG § Subject (DE) UNGP Subject (EN) Coded practices
§4 Risikomanagement GP 16 Embedding responsibility 10
§5 Risikoanalyse GP 17–18 Identifying & assessing impacts 30
§6 Präventionsmaßnahmen
(incl. Grundsatzerklärung §6 Abs. 2)		 GP 16 Policy commitment (P001–P013) 13
GP 19 Integrating & acting (P054–P102) 43
§7 Abhilfemaßnahmen GP 22 Remediation 23
§8 Beschwerdeverfahren GP 29 Operational grievance mechanisms 19
§9 Mittelbare Zulieferer GP 19 Integrating & acting (indirect suppliers) 1
E Effectiveness Indicators GP 20 Tracking effectiveness 25
§10 Dokumentation & Berichterstattung GP 21 Communicating how impacts are addressed —

§6 spans two UNGP obligations: the Grundsatzerklärung (§6 Abs. 2) maps to GP 16 (policy commitment), while preventive measures proper map to GP 19 (integrating & acting). §10 and GP 21 are not coded as practices — the LkSG disclosure itself constitutes the GP 21 compliance act.

☞ Browse all 166 practice definitions and good practice examples in the tab above.
Practice & Indicator Definitions 166 practices & indicators
CODE NAME DEFINITION LkSG § UNGP CSDDD TYPE
P001 Policy Statement Exists Company has established a formal policy statement on human rights and environmental due diligence §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P002 Policy Publicly Available Policy statement is publicly accessible (e.g. on company website) §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P003 Policy - Employees Policy statement has been communicated to company employees §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P004 Policy - Works Council Policy statement has been communicated to works council/employee representatives §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P005 Policy - Business Partners Policy statement has been communicated to business partners §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P006 Policy Regularly Updated Policy statement is regularly reviewed and updated §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P007 Policy - Preventive Measures Policy addresses preventive measures §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P008 Policy - Remedial Measures Policy addresses remedial measures §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P009 Policy - Complaint Procedure Policy addresses complaint/grievance procedure §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P010 Policy - Expectations for Suppliers Policy sets out expectations for suppliers §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P011 Policy Includes Principles Policy references international principles/standards §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P012 Policy Approved by Management Policy has been formally approved by management/board §6 Preventive measures GP 16 · Policy commitment Art. 7 · Policy integration Practice
P013 Policy - Priority Risks Policy identifies priority human rights/environmental risks §6 Preventive measures GP 16 · Policy commitment Art. 9 · Prioritise impacts Practice
P014 Responsibilities Defined Clear definition of roles and responsibilities for HREDD (e.g. 3 lines of defense) §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P015 HR Officer Appointed Human rights officer or responsible person appointed §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P016 HR Officer - Board Reporting HR officer reports to management board §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P017 HR Officer - Adequate Resources HR officer has adequate resources and authority §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P018 Due Diligence Team Established Dedicated team or committee for due diligence established §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P019 Cross-Functional Involvement Multiple departments/functions involved in due diligence §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P020 Training Provided Training on human rights/environmental issues provided §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P021 Awareness Raising Awareness-raising activities conducted §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P022 Integration into Processes Due diligence integrated into business processes §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P023 Management Systems Alignment Due diligence aligned with existing management systems §4 Risk management GP 16 · Embedding responsibility Art. 7 · Policy integration Practice
P024 Risk Analysis Conducted Company conducts risk analysis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P025 Risk Analysis - Annual Risk analysis conducted at least annually §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P026 Risk Analysis - Event-Driven Risk analysis conducted on ad-hoc/event-driven basis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P027 Risk Analysis - Own Business Risk analysis covers own business area §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P028 Risk Analysis - Direct Suppliers Risk analysis covers direct suppliers §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P029 Risk Analysis - Indirect Suppliers Risk analysis covers indirect suppliers §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P030 Risk Analysis - Value Chain Risk analysis considers entire value chain §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P031 Country Risk Considered Country-specific risks considered in analysis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P032 Sector Risk Considered Sector/industry-specific risks considered §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P033 Product/Service Risk Considered Product or service-specific risks considered §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P034 Severity Assessment Severity of potential impacts assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 9 · Prioritise impacts Practice
P035 Likelihood Assessment Likelihood of risks occurring assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 9 · Prioritise impacts Practice
P036 Risk Prioritization Risks are prioritized based on severity and likelihood §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 9 · Prioritise impacts Practice
P037 Risk Analysis Uses External Data Risk analysis uses external databases/indices §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P038 Abstract Risk Analysis Abstract risk analysis is a high-level, desk-based assessment used to identify potential sector or country-level hazards. It acts as an initial filter to map general risk exposure. §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P039 Concrete Risk Analysis Concrete risk analysis follows as an in-depth investigation, involving direct engagement, data analysis, and targeted measures to understand specific, tangible risks. §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P040 Risk Owners Assigned Company assigns specific individuals or roles as owners for identified risks responsible for monitoring and managing those risks §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P041 Stakeholder Consultation in Risk Analysis Stakeholders consulted during risk analysis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 13 · Stakeholder engagement Practice
P042 Worker Representatives Consulted Worker representatives consulted in risk analysis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 13 · Stakeholder engagement Practice
P043 Risk Analysis - Complaints Considered Information from complaints considered in risk analysis §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P044 Risk Analysis - Affected Persons Input Input from potentially affected persons obtained §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 13 · Stakeholder engagement Practice
P045 Salient Risks Identified Salient/most severe risks identified §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 9 · Prioritise impacts Practice
P046 Substantiated Knowledge Verifiable indications of potential human rights or environmental violations by an indirect supplier, triggering immediate risk analysis and action §9 Indirect suppliers GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P047 Child Labor Risk Assessed Risk of child labor assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P048 Forced Labor Risk Assessed Risk of forced labor assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P049 Discrimination Risk Assessed Risk of discrimination assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P050 OSH Risk Assessed Occupational safety and health risks assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P051 Fair Wage Risk Assessed Risk of inadequate remuneration assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P052 Freedom of Association Risk Assessed Risks related to freedom of association assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P053 Environmental Risk Assessed Environmental risks assessed §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P054 Code of Conduct Exists Company has a code of conduct §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P055 Code of Conduct - Suppliers Supplier code of conduct exists §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P056 Contractual Assurances - Own Business Contractual assurances in own business §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P057 Contractual Assurances - Direct Suppliers Contractual assurances with direct suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P058 Contractual Assurances - Indirect Suppliers Contractual cascade requirements for indirect suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P059 Control Mechanisms - Own Business Control mechanisms in own business area §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P060 Audits - Own Business Audits conducted in own business area §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P061 Certification - Own Business Certifications obtained for own business §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P062 Training - Own Business Employees Training provided to own employees §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P063 Fair Wages - Own Business Fair wages paid in own business §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P064 Safe Working Conditions - Own Business Safe working conditions ensured in own business §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P065 Environmental Standards - Own Business Environmental standards implemented in own business §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P066 Grievance Access - Own Business Employees have access to grievance mechanism §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P067 Risk-Based Controls - Own Business Control measures proportionate to identified risks §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P068 Supplier Selection Criteria Due diligence criteria in supplier selection §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P069 Procurement Strategy Procurement strategy supports due diligence §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P070 Order Volume Order volumes/quantities set appropriately §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P071 Payment Terms & Fair Pricing Payment terms and pricing support supplier compliance §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P072 Delivery Times Delivery times set appropriately §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P073 Supplier Collaboration Programs for supplier collaboration/partnership §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P074 Risk-Based Supplier Segmentation Suppliers segmented by risk §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P075 Supplier Diversity Supplier diversity programs §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P076 Supplier Incentives Incentive programs for supplier compliance §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P077 Supplier Performance Tracking Supplier performance monitoring and tracking §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P078 Preferred Suppliers Preferred/strategic supplier programs §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P079 Supplier Innovation Programs for supplier innovation/improvement §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P080 Local Sourcing Local/regional sourcing priorities §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P081 Long-Term Contracts Long-term supplier agreements §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P082 Purchasing Power Leverage Use of purchasing power to drive compliance §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P083 Buffer Stock Management Buffer stocks to avoid urgent orders §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P084 Demand Forecasting Demand forecasting shared with suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P085 Total Cost of Ownership Total cost of ownership approach §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P086 Supplier Financing Supplier financing/payment support §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P087 Training - Suppliers Training/capacity building for suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P088 Information Provision - Suppliers Information provided to suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P089 Audits - Direct Suppliers Audits of direct suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P090 Certification - Direct Suppliers Supplier certifications required or supported §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P091 Supplier Self-Assessment Supplier self-assessment questionnaires §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P092 Supplier Visits Site visits to suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P093 Collaborative Problem-Solving Collaborative approach to addressing issues (supplier-buyer) §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P094 Supplier Grievance Access Suppliers have access to grievance mechanism §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P095 Risk-Based Supplier Measures Prevention measures proportionate to supplier risks §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P096 Supplier Performance Consequences Consequences for supplier non-performance §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P097 Supplier Communication - Expectations Supplier expectations communicated §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P098 Supplier Development Programs Programs to support supplier development §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P099 Industry Collaboration Collaboration with industry initiatives §7 Remedial measures GP 19 · Integrating & acting Art. 12 · Provide remediation Practice
P100 Indirect Supplier Visibility Efforts to gain visibility of indirect suppliers §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P101 Indirect Supplier Requirements Requirements communicated to indirect suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P102 Indirect Supplier Engagement Engagement with indirect suppliers §6 Preventive measures GP 19 · Integrating & acting Art. 10 · Prevent / mitigate Practice
P103 Corrective Action Plans - Own Business Corrective action plans implemented in own business §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P104 Remediation Deadlines - Own Business Deadlines set for remediation in own business §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P105 On-Site Remediation Support - Own Business On-site support provided for remediation §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P106 Remediation Progress Monitoring - Own Business Progress of remediation monitored §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P107 Corrective Action Plans - Direct Suppliers Corrective action plans required from suppliers §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P108 Remediation Deadlines - Direct Suppliers Deadlines set for supplier remediation §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P109 On-Site Remediation Support - Direct Suppliers Support provided to suppliers for remediation §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P110 Remediation Progress Monitoring - Direct Suppliers Supplier remediation progress monitored §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P111 Remediation Jointly with Supplier Joint remediation efforts with suppliers §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P112 Capacity Building for Remediation Capacity building to enable remediation §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P113 Systemic Issue Identification Identification of systemic issues §5 Risk analysis GP 17–18 · Identifying & assessing impacts Art. 8 · Identify impacts Practice
P114 Minimization of Negative Impact Measures to minimize negative impacts §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P115 Termination Only After Failed Remediation Business relationship termination only after remediation attempts §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P116 Verification of Remediation The company assesses whether remedial measures taken were appropriate to the severity and nature of the violation and verifies that they effectively ended or minimized the adverse human rights or environmental impact. §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P117 Violation Identification - Own Business Procedures to identify violations in own business §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P118 Violation Identification - Direct Suppliers Procedures to identify violations at direct suppliers §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P119 Violation Identification - Indirect Suppliers Procedures to identify violations at indirect suppliers §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P120 Remediation - Own Business Remediation measures taken in own business §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P121 Remediation - Direct Suppliers Remediation measures taken with direct suppliers §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P122 Remediation - Indirect Suppliers Remediation measures for indirect suppliers §7 Remedial measures GP 22 · Remediation Art. 12 · Provide remediation Practice
P123 Immediate Action on Severe Violations Immediate action taken on severe violations §7 Remedial measures GP 22 · Remediation Art. 11 · End actual impacts Practice
P124 Complaint Procedure Established Complaint procedure established §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P125 Complaint Procedure - Accessibility Procedure is accessible to affected persons §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P126 Complaint Procedure - Confidentiality Confidentiality of complainants ensured §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P127 Complaint Procedure - Transparency Transparent process for handling complaints §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P128 Complaint Procedure - Multiple Channels Multiple channels for submitting complaints §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P129 Complaint Procedure - Languages Procedure available in multiple languages §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P130 Complaint Investigation Process for investigating complaints §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P131 Complainant Informed Complainant informed of outcome §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P132 Remedial Action with Affected Remedial action taken with affected parties §7 Remedial measures GP 22 · Remediation Art. 13 · Stakeholder engagement Practice
P133 Joint Complaint Mechanism Joint or shared complaint mechanism §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P134 External Institution Cooperation Cooperation with external institutions on complaints §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P135 Complaint Procedure - Non-Retaliation Protection from retaliation for complainants §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P136 Complaint Procedure - Timely Response Timely processing of complaints §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P137 Complaint Procedure Documentation Complaints documented and tracked §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P138 Complaint Data Analysis Analysis of complaint data for improvements §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P139 Effectiveness Monitoring - Complaints Effectiveness of complaint mechanism monitored §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P140 Complaint Mechanism Improvement Continuous improvement of complaint mechanism §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
P141 Complaint Communication Information about complaint mechanism communicated §8 Grievance mechanism GP 29 · Grievance mechanisms Art. 14 · Complaints procedure Practice
E001 Training Behavior Change Measured Company measures whether training leads to actual behavior change Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E002 Prevention Reduces Violations Company tracks whether prevention measures lead to reduction in violations Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E003 Violation Recurrence Tracked Company tracks recurrence rates of violations over time Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E004 Follow-Up Audits Conducted Company conducts follow-up audits to verify sustained compliance Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E005 Risk Prediction Validated Company validates accuracy of risk predictions through monitoring Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E006 Supplier Performance Metrics Company tracks supplier performance metrics on HR/environmental issues Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E007 Capacity Building Impact Measured Company measures impact of capacity building programs on supplier practices Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E008 Complaint Resolution Quality Company assesses quality of complaint resolution outcomes Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E009 Complaint Response Time Tracked Company tracks time taken to respond to and resolve complaints Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E010 Stakeholder Awareness Measured Company measures stakeholder awareness of policies and procedures Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E011 Trust in Grievance Mechanism Company assesses level of trust in grievance mechanism among stakeholders Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E012 Complaint Trends Analyzed Company analyzes trends and patterns in complaints received Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E013 Root Cause Analysis Conducted Company conducts root cause analysis of systemic issues Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E014 Remediation Success Rate Company tracks success rate of remediation efforts Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E015 Policy Uptake Measured Company measures uptake and implementation of policies by staff Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E016 Audit Findings Severity Tracked Company tracks severity of audit findings over time Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E017 Corrective Action Completion Company monitors completion rates of corrective actions Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E018 Worker Voice Indicators Company uses worker voice indicators to assess working conditions Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E019 Purchasing Practice Impact Company assesses impact of purchasing practices on supplier behavior Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E020 Supply Chain Transparency Improved Company tracks improvements in supply chain transparency Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E021 Risk Management System Review Company conducts periodic reviews of risk management system effectiveness Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E022 Controls Testing Company tests effectiveness of controls and measures Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E023 Benchmark Against Industry Company benchmarks performance against industry peers Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E024 External Assurance/Verification Company obtains external assurance or verification of HREDD practices Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E025 Continuous Improvement Tracking Company tracks continuous improvement process for HREDD system Effectiveness measurement GP 20 · Tracking effectiveness Art. 15 · Monitor effectiveness Indicator
E References
Primary Legal Instrument
Lieferkettensorgfaltspflichtengesetz (LkSG)
Bundesrepublik Deutschland. (2021). Gesetz über die unternehmerischen Sorgfaltspflichten zur Vermeidung von Menschenrechtsverletzungen in Lieferketten (Lieferkettensorgfaltspflichtengesetz — LkSG). Bundesgesetzblatt Jahrgang 2021 Teil I Nr. 46, ausgegeben zu Bonn am 22. Juli 2021. The primary statutory basis for all 166 coded practices in this dataset.
UN Guiding Principles on Business and Human Rights
UN Guiding Principles on Business and Human Rights (UNGPs)
United Nations Human Rights Council. (2011). Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy" Framework. UN Doc. A/HRC/17/31. The UNGP taxonomy (GP 16–31) provides the second analytical layer structuring sections A, B, and F of this dashboard, mapping LkSG obligations to the international due diligence standard.
Ruggie, J. — Protect, Respect and Remedy Framework
Ruggie, J. (2008). Protect, Respect and Remedy: A Framework for Business and Human Rights. Report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises. UN Doc. A/HRC/8/5. The foundational three-pillar framework (State duty to protect · Corporate responsibility to respect · Access to remedy) from which the UNGPs derive and on which the GP 16–31 taxonomy applied in this dashboard is based.
EU Regulatory Context
EU Corporate Sustainability Due Diligence Directive (CSDDD)
European Parliament and Council. (2024). Directive (EU) 2024/1760 of the European Parliament and of the Council on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. Official Journal of the European Union, L 2024/1760, 5 July 2024. The LkSG served as a direct legislative model for the CSDDD. Following adoption of the Omnibus I Simplification Package, the Directive applies to EU undertakings with more than 5,000 employees and a worldwide net turnover exceeding €1.5 billion, with the first wave of obligations taking effect from the transposition deadline of 26 July 2029.
EU Omnibus Simplification Directive
European Commission. (2025). Omnibus I Simplification Package — amendments to CSDDD, CSRD, and the EU Taxonomy Regulation. COM(2025) 81 final, 26 February 2025; adopted by co-legislators in 2025. Omnibus I narrowed the personal scope of CSDDD to undertakings with >5,000 employees and >€1.5 billion net turnover, deferred the first transposition deadline to 26 July 2029, and adjusted the structure of due diligence obligations across the value chain.
Mapping of HREDD practices to CSDDD articles
The CSDDD radar visualises how the 166 coded HREDD practices overlay with the substantive due diligence obligations in Articles 7–15 of Directive (EU) 2024/1760 (post-Omnibus I). The mapping is structurally strict — every code is assigned to exactly one article, with zero double-counting. Articles 4–6 are excluded as meta-provisions defining scope, definitions and the level of due diligence; Article 16 (combating climate change) has no coded indicator in the present dataset. Per-article code counts: Art. 7 (22), Art. 8 (26), Art. 9 (5), Art. 10 (43), Art. 11 (7), Art. 12 (15), Art. 13 (4), Art. 14 (19), Art. 15 (25); total 166. This mapping represents how the coded HREDD practices overlay with CSDDD obligations and is not a strict legal scoping exercise.

References are limited to instruments directly cited in the good practice assessments underpinning this dataset. The UNGP taxonomy applied here covers GP 16–31, encompassing the corporate responsibility to respect human rights, including the foundational policy commitment (GP 16). The LkSG §§ ↔ UNGP crosswalk is set out in section D (Methods).

★ Companies Evaluated
All 254 companies assessed LkSG reporting years 2023–2024 · Listed alphabetically
F Imprint
Published by
UN Global Compact Netzwerk Deutschland e. V.
globalcompact.de
Authored by
Chris N. Bayer, PhD
Natsuda Uppapong, MSc
Project Managers
Helene Bendig  │  UN Global Compact Netzwerk Deutschland e. V.
Sarah Hechler  │  UN Global Compact Netzwerk Deutschland e. V.
Copyright
UN Global Compact Netzwerk Deutschland e. V.
Version 2 — July 2026. CSDDD article mapping aligned with the Cross-Domain Synthesis crosswalk; UNGP grouping refined to the seven-group structure of the study series; underlying firm-level data updated to the normalized practice matrix of the study series (affecting seven companies and dependent aggregates); Methods section expanded. Version 1 published June 2026.
For questions or feedback, please contact info@globalcompact.de.
The publishers and authors accept no responsibility for the accuracy, timeliness, and completeness of the information and no responsibility for the content of linked websites. Articles identified by name do not necessarily reflect the opinion of the publishers and editors. The UN Global Compact Netzwerk Deutschland e. V. is a non-profit organization.