Sustainability requirements in the supply chain at a glance

The requirements for sustainability in procurement are increasing rapidly and dynamically.

Here you will find an overview. It is worth tackling this topic consistently and holistically to be prepared for all future requirements.

Regulatory requirements (selection)

Upcoming EU regulation on due diligence, existing regulations in other countries: different and also stricter requirements and interpretation than LkSG (expected)
Regulation of CO2 emissions as part of the EU Green Deal: emissions are increasingly becoming a price factor, which requires the recording of specific supplier emissions
EU taxonomy and CSR reporting requirements: sustainable supply chain as part of legal requirements

Stakeholder expectations / reporting requirements:

Investors: more and more investors demand compliance with the UN Guiding Principles
New GRI standard: significantly more relevance for sustainability management in the supply chain
Ecological due diligence: public and professional discourse is increasingly focusing on ecological due diligence
Diversity of topics: after human rights and CO2 emissions, more and more diverse topics will become relevant, such as water consumption and deforestation
Economic relevance: Competitive advantage, CO2 emissions as a cost factor, and multi-tier transparency as an important factor for supply chain resilience
Upstream transparency: requirements demand transparency beyond immediate suppliers

Where can I get more information about this?

Sustainability Maturity Assessment from sustainabill: our recommendation is to start to engage suppliers and get an overview of where suppliers stand on sustainability in the supply chain

Further links: Sustainability Maturity Assessment, Use Case Riese & Müller

Human rights and environmental due diligence: continuously analyze and identify negative impacts of business activities or products, implement avoidance and remediation measures

Further links: Webinar Implementing the German Due Diligance Law, Paper Löning, Paper UBA

UN Guiding Principles on Business and Human Rights: A leading guideline for the comprehensive and holistic implementation of human rights due diligence, on which laws such as the LkSG are based

Further links: Download UN Guiding Principles

OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas:

Further links: Webinar on mineral resources, Link to the OECD Responsible Minerals

Scope 3 emissions according to GHG Protocol: Includes a company’s emissions upstream in the supply chain and downstream through the use and disposal of its products

Further links: Emission-free supply chains Webinar, Whitepaper Climate Action in the Supply Chain, WEF-Studie