ESG / Sustainability

Söhnke Salzmann

Vertriebsreferent / M.Sc. Economics

Söhnke Salzmann

Dr. Anne-Katrin Dupont

Dipl.-Lebensmittelchemikerin

Tel: +49 (0)345 686977-23
Email: dupont(at)bfu-ag.de

Dr. Anne-Katrin Dupont

Axel Dreyer

Diplom-Ingenieur

Tel: +49 (0)202 3171-3274
Email: dreyer(at)bfu-ag.de

Axel Dreyer

Supply Chain Due Diligence Act (Lieferkettensorgfaltspflichtengesetz - LkSG)

On the 1st of January 2023, the Supply Chain Sourcing Obligations Act (LkSG) will come into force. The LkSG aims to improve the protection of human rights in global supply chains. For companies, this legally means that adaptation strategies must be developed in the area of compliance.

The Supply Chain Sorgfaltsgesetz affects all companies, regardless of their legal form, that have

  • have their head office, principal place of business, administrative headquarters, registered office or a branch office (§13d of the German Commercial Code) in Germany, and
  • have at least 3000 employees in Germany (or posted abroad);
  • from 1 January 2024: employ at least 1000 employees in Germany (or posted abroad).

For the companies concerned, this means in concrete terms that the so-called "due diligence obligations" must be fulfilled within the framework of the supply chain. The supply chain refers to all steps that are necessary to manufacture the products or provide the services of the company. The due diligence obligations include, among other things, the performance of regular risk analyses, the establishment of a risk management system, the anchoring of preventive and remedial measures, the establishment of complaints procedures, the definition of internal responsibilities, the documentation of measures and strategies, the submission of a policy statement as well as a report on the fulfilment of the due diligence obligations.

In the event of violations of the complex due diligence obligations, companies face fines of up to 8 million euros and, if necessary, exclusion from public tenders for up to three years. If it becomes known, there is also the threat of considerable damage to the company's image.
Our services:

BfU AG has been supporting companies in complying with legal requirements in their business organisation for four decades now. Our team of economists, lawyers, engineers and scientists will be happy to assist you with all elements such as:

  • the establishment of an appropriate risk management system as well as the implementation of a risk analysis for the supply chains
  • preparing and issuing a policy statement
  • conducting training in the relevant business areas
  • implementing a complaints procedure
  • the preparation of the due diligence report

Ihre Ansprechpartner an unseren Standorten

Kassel

Söhnke Salzmann
Telefon: +49 (0)561 96996-43
E-Mail: salzmann(at)bfu-ag.de

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Dr. Anne-Katrin Dupont
Telefon: +49 (0)345 686977-23
E-Mail: dupont(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Corporate Carbon Footprint / CO2 Footprint

Current social and political demands for climate protection increase the pressure on companies to develop and implement climate protection concepts.

A comprehensive climate protection strategy will be an important factor for the competitiveness of companies in the future.

Strongly increasing demands for climate neutrality of products and companies play a decisive role in this. CO2 emissions are increasingly coming into the focus of major customers and the public. Reduction targets presuppose the correct recording of emissions.

The Corporate Carbon Footprint (CCF) is an instrument for companies that records the entire climate-impacting emissions of a company. The CCF expands energy management to include the components of greenhouse gas emissions and resource management and summarises the corresponding company information. This provides companies with a carbon footprint that is the starting point for CO2 emission reductions.

Another assessment tool is the Product Carbon Footprint (PCF), which refers to the climate impact of a specific product. The climate-relevant greenhouse gases produced are recorded and evaluated throughout the entire life cycle of a product. The consideration extends from the extraction of raw materials to disposal or, depending on the customer's needs, to a partial aspect of this cycle.

With a professional survey of your company's (or product's) carbon footprint, carried out according to GRI standards, you lay an important foundation for identifying and realising potential savings. In addition, you achieve positive effects for your external image and anticipate requirements from authorities, customers and other stakeholders.

In the automotive industry in particular, suppliers are required to take concrete measures to reduce CO2 emissions and even achieve climate neutrality.

We would be happy to support you in:

  • determining your CCF or PCF on the basis of the international GRI standards
  • fulfilling your reporting and information obligations towards your stakeholders
  • the creation of individual concepts for achieving climate neutrality or climate positivity in a scope tailored to your needs: from the required fulfilment of obligations to effective advertising concepts

With our headquarters in Kassel and our branches throughout Germany, our economists, engineers and lawyers are also active on site in your area of responsibility.

Ihre Ansprechpartner an unseren Standorten

Kassel

Söhnke Salzmann
Telefon: +49 (0)561 96996-43
E-Mail: salzmann(at)bfu-ag.de

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Dr. Anne-Katrin Dupont
Telefon: +49 (0)345 686977-23
E-Mail: dupont(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Sustainability Report / NF Report

The European Commission prepared a draft in April 2021, which also contains the amendment of the NFRD (Non-Financial Reporting Directive) adopted in 2014. This directive on reporting on the sustainability of companies (CSRD - Corporate-Sustainability-Reporting-Directive) massively expands the circle of companies with an obligation to prepare the so-called sustainability report.

So far, only public interest entities (including listed companies) are covered by the NFRD. The new CSRD is currently being revised by the Council of Europe and the European Parliament. If adopted as planned, all companies, regardless of their legal form or stock exchange listing, are expected to fall under the reporting obligation from the 2023 annual report onwards. From 2026 onwards, medium-sized and small public interest entities will also be subject to the reporting obligation.

Moreover, only those companies that fulfil two of the three criteria listed in the table will be subject to the reporting obligation (current, 2023, 2026).

Currently valid legal situation:
NFRD
Expected to apply from reporting year 2023:
CSRD
Expected to apply from reporting year 2026:
CSRD
Companies of public interest

1. More than 500 employees

All companies without exception

1. More than 250 employees

All companies without exception

1. More than 10 employees

2. Balance sheet total greater than

20 Mio. €

2. Balance sheet total greater than

20 Mio. €

2. Balance sheet total greater than

350.000 €

3. Annual turnover greater than

40 Mio. €

3. Annual turnover greater than

40 Mio. €

3. Annual turnover greater than

700.000 €

In addition to this legal obligation, many companies have another need to prepare a sustainability report. Increasingly, major customers are demanding that their suppliers produce a sustainability report independently of any legal obligation. In the automotive industry in particular, expectations are currently rising sharply. Without a sustainability report, there is a risk of losing customer orders.

The requirements for non-financial reports are complex. They must be disclosed:

  1.  Environmental concerns
  2. Employee issues
  3. Social issues
  4. Respect for human rights
  5. Combating corruption and bribery

Various, extensive standards and guidelines for compiling them make this process even more difficult, unsettle companies and cost a considerable amount of time. The EU is expected to publish its own standards in the course of the CSRD.

Our services:

We are happy to support you in:

  • the legal determination of whether and to what extent your company is obliged to prepare a non-financial statement
  • the classification of the most established standards (e.g. GRI) and identification of the areas relevant to your company
  • the permanent updating and ongoing evaluation of new standards for the preparation of sustainability reports
  • the collection and evaluation of data using predefined procedures
  • the preparation of the NF Report / Sustainability Report in a scope that is individually tailored to your needs: from the statutory fulfilment of obligations to promotionally effective conceptualisation

Ihre Ansprechpartner an unseren Standorten

Kassel

Söhnke Salzmann
Telefon: +49 (0)561 96996-43
E-Mail: salzmann(at)bfu-ag.de

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Dr. Anne-Katrin Dupont
Telefon: +49 (0)345 686977-23
E-Mail: dupont(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Any further questions?

E-Mail: info(at)bfu-ag.de
Tel.: +49 (0)561 96996-0

© BfU-AG

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