The SME Due Diligence Compass

Guidance for a systematic, practical implementation of human rights due diligence

Human rights and environmental protection along international value chains will increasingly become part of international business relationships. For German companies, the Supply Chain Due Diligence Act (LkSG) will continue to apply until the national implementation of the European Supply Chain Directive (CSDDD). Small and medium-sized enterprises in particular face the challenge of preparing at an early stage for requirements from legislators, investors, or business partners.

The SME Due Diligence Compass outlines a robust, risk-based approach that is feasible for your company. It provides a clear structure in 5 phases, based on internationally recognized core elements of human rights due diligence.

Practical guides offer hands-on guidance for implementation within companies. You can find these guides assigned to the respective chapters or under Downloads.

5 phases to implementing corporate due diligence obligations:

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