Business and Human Rights 2025

GERMANY Law and Practice Contributed by: Jan-Ove Becker and Lukas Heber, Littler

is implementing as part of its National Plan for Business and Human Rights (see 2.2.1 National Action Plan ). Another example of international agreements applicable in Germany is the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. Germany is also one of the countries that has ratified the most agreements of the International Labour Organisation (ILO). The ratified agree - ments include nine of the ten core labour stand - ards – ie, those agreements that have been given special political significance in the Declaration on Fundamental Principles and Rights at Work of 1998 (amended in 2022). They comprise the following five fundamental principles: i) freedom of association and collective bargaining; ii) the prohibition of discrimination in employment and occupation; iii) the abolition of forced labour; iv) the elimination of child labour; and v) occu - pational health and safety. Of particular signifi - cance in recent times is the ratification of Con - vention No 190 on the elimination of violence and harassment in the world of work. As a member state of the European Union (EU), Germany is also integrated into the EU legal framework. In recent years, in particular, several EU legislations of relevance to the advance - ment of business and human rights policies have entered into force: • Forced Labour Regulation; • Corporate Sustainability Due Diligence Direc - tive; • Sustainable Finance Disclosures Regulation; • Corporate Sustainability Reporting Directive; • Regulation on Deforestation-free Products; • Regulation on Batteries;

• EU Digital Services Act. 2.2 National and Regional 2.2.1 National Action Plan

In 2016, Germany adopted the National Action Plan on Business and Human Rights where the Federal Government sets out its expectation that companies will comply with human rights due diligence obligations and respect human rights along their supply and value chains. In addition, the National Action Plan on Business and Human Rights describes a wide catalogue of measures to better fulfil the state’s obligation to protect human rights, particularly within the economic context. The Federal Government supports companies in implementing these measures – eg, by providing training, guidelines and online services. An inter- ministerial committee for business and human rights, chaired by the Federal Foreign Office, is responsible for reviewing the implementation of the measures taken on the basis of the National Action Plan. The current national plan formally expired at the end of 2020, but is being extended regularly. A new national plan is being developed. 2.2.2 Corporate Human Rights Due Diligence Legislation On 1 January 2023, the Act on Corporate Due Diligence Obligations in Supply Chain ( Liefer- kettensorgfaltspflichtengesetz , LkSG) came into force. Scope of Application Companies that have their head office, main branch, administrative headquarters or regis - tered office in Germany must comply with the due diligence obligations set out in the LkSG if they employ at least 1,000 people in Germa -

• Conflict Minerals Regulation; • Critical Raw Materials Act; • EU Artificial Intelligence Act; and

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