01st Dec 2023
_documenting and reporting
As described, efforts to implement due diligence requirements must be documented and published once a year as a report (§ 10 LkSG).
- The report must
- describe the main risks.
- describe the prevention and remedial measures.
- contain measures to verify effectiveness.
- contain conclusions for the future.
- To be published on its website.
- be accessible free of charge for seven years.
BAFA provides an electronic form for the report on its website. BAFA has recently published a sample questionnaire:
Fulfillment of due diligence obligations: Practical examples