"LKSG and CSDDD in a reality check: Opinions of 1,350 business decision-makers", June 2025

Due diligence obligations: perspective of the German economy

• Important issue: Human rights & environmental standards are highly relevant for companies
• LkSG works: More than 50% of large companies invest in human rights and environmental protection
• Competitive advantage: 50% of German companies see advantages over EU competitors because of the LkSG
• Strategically relevant: 44% see long-term advantages for EU companies over US- & China competitors
• Strengthening EU business locations: More investment for supply chains in the EU
• Clear stance: majority in favour of EU-wide harmonization of due diligence obligations
• No relief lever: hardly any need for action on due diligence obligations
• Planning risks: "Omnibus" leads to uncertainty for 50% of the companies surveyed
• Barrier to investment: Legal uncertainty burdens 48% of participating companies

Our conclusion: companies are committed to due diligence