Whistleblower Protection Act (HinSchG) or Whistleblower Act

The HinSchG is the German implementation of the EU Whistleblower Directive - 2019/1937.

From 03 July 2023, the Whistleblower Protection Act (HinSchG) will apply in Germany to companies with 250 or more employees and from 17 December 2023 to all companies with 50 or more employees.

Our sister company CertLex AG offers fully comprehensive solutions with its digital whistleblower system "Nightingale".

Whistleblowing is the reporting of information about wrongdoing in companies and public institutions by employees, customers or suppliers as whistleblowers.

A grievance is defined as any activity that is undesirable, unlawful or immoral.

The aims of the HinSchG are to protect whistleblowers who report company-related violations of the law from reprisals and to support the transparency and detection of violations of the law.

Companies with 50 or more employees as well as public authorities, public institutions and municipalities are obliged to introduce a reporting system. The confidentiality of the whistleblower must be protected by the reporting system. The reporting system also protects whistleblowers from reprisals by shifting the burden of proof.

The protected persons include whistleblowers who work in the private or public sector and have obtained information about violations in a professional context: e.g. employees, self-employed persons, shareholders, members of executive bodies, persons who are in an instruction relationship with the client or supplier. Furthermore, it is regulated:

• Protection of persons who are the subject of a report or disclosure (presumption of innocence).
• Protection of persons affected by a report or disclosure (presumption of innocence).

The material scope of application includes the reporting and disclosure of information on violations that are subject to criminal penalties and fines, as well as other violations of federal and state legislation and directly applicable legal acts of the EU and the European Atomic Energy Community (minimum requirement EU RL 2019/1937).

Together with our sister company CertLex AG, our team tailors the reporting channel to your company, right up to complete outsourcing.

Our services:

• Online reporting channel
• Online administration platform
• Compliance training & report
• Telephone reporting channel
• Case management level 1: Recording & logging
• Case management level 2: Initial assessment & plausibility check
• Case management level 3: Legal review
• Ombudsman position
• Individual additional advisory service
• Full compliance with all requirements of the Whistleblower Protection Act (HinSchG)

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.

SURE RedCert sustainability certification

Biomass sustainability certification

Due to the European Sustainability Directive EU 2018/2001 and the German Biomass Electricity Sustainability Ordinance (BioSt-NachV) or Biofuel Sustainability Ordinance (Biokraft-NachV), there are now sustainability requirements for the use of biomass to generate electricity and heat and when used as fuel . This concerns e.g. B. also combined heat and power plants from 2 MW thermal output in the Renewable Energy Sources Act (EEG) when using biogas or biomethane as well as biomass power plants from 20 MW thermal output (e.g. waste wood incineration plants).

Since January 1st, 2022, Art. 38 and 39 of the Monitoring Ordinance (MVO) have also imposed higher requirements on the sustainability or deductibility of the biomass used in stationary systems in the TEHG. For operators, this means in concrete terms that from the reporting year 2023 they may only apply an emission factor of zero for emissions originating from the use of biomass if the sustainability of the biomass corresponds to the criteria of the Renewable Energy Directive (RED II) is proven. Which criteria have to be met depends, among other things, on the type of biomass (e.g. waste, NaWa-Ro), must be checked on a case-by-case basis and within a recognized certification system (e.g. SURE, Redcert) by a testing body (e.g. ESC Cert GmbH). ) to be certified.

Similar requirements also exist in the Fuel Emissions Trading Act (BEHG) and in the Emissions Reporting Ordinance (EBeV 2030).

We are happy to answer any questions you may have on the subject of the national emissions trading system (nEHS) or BEHG, as well as on European emissions trading (EU-ETS) or TEHG.