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LkSG Due Diligence and Supplier Exclusion Risk

Mandatory human rights and environmental due diligence frameworks reconfigure governance mechanisms across global value chains. Regulatory compliance under the German Supply Chain Due Diligence Act creates asymmetric administrative burdens that risk causing unintended supplier disengagement and market exclusion. Sustainable risk mitigation requires integrated management control adaptations and targeted supplier capacity-building rather than defensive contract termination.

Ziel

Analyze how LkSG due diligence mandates generate supplier exclusion risks and evaluate collaborative governance mechanisms to mitigate disengagement.

Methodik

Qualitative synthesis and comparative institutional analysis of due diligence legislation, management control systems, and supplier readiness.

Wissenschaftliche Neuheit

Identifies the structural tension between strict regulatory due diligence liability and the unintended exclusion of resource-constrained upstream suppliers.

Dokumentenvorschau

Dies ist eine kurze Vorschau. Die Vollversion enthält erweiterten Text für alle Abschnitte, ein Fazit und ein formatiertes Literaturverzeichnis.

Research Article

Degree:
LkSG Due Diligence and Supplier Exclusion Risk

Author:

Group

First M. Last

Advisor:

Dr. First Last

City, 2026

Contents

Abstract
Introduction
Conceptual Framework of Due Diligence and Supply Chain Risk
Methodological Framework and Comparative Evaluation
Regulatory Pressures and Management Control Adaptation
Asymmetric Compliance Burdens and Supplier Exclusion Dynamics
Discussion and Policy Implications
Literatur
Conclusion
Bibliography

Introduction

The implementation of mandatory supply chain due diligence legislation, exemplified by Germany's Supply Chain Due Diligence Act (LkSG), represents a structural paradigm shift from voluntary corporate social responsibility to legally enforceable corporate accountability [1]. Multinational enterprises are now legally required to systematically identify, prevent, and remediate human rights and environmental violations across their multi-tier supply networks [5].

While intended to enhance supply chain transparency and protect vulnerable rights-holders, these stringent statutory obligations generate intense operational pressures for upstream commercial partners [2]. Resource-constrained suppliers, particularly small and medium-sized enterprises in developing economies, encounter severe administrative hurdles, elevating the risk of abrupt contract termination and market exclusion from European supply chains [1], [5].

This study investigates the governance mechanisms through which due diligence enforcement inadvertently drives supplier exclusion and examines mitigation pathways. By synthesizing management control frameworks with supplier readiness literature, the analysis outlines institutional strategies for maintaining inclusive, resilient, and compliant value networks [1], [2].

Discussion and Policy Implications

The operationalization of mandatory due diligence under the German Supply Chain Due Diligence Act demonstrates that corporate responses require balanced governance structures rather than purely defensive measures. When multinational enterprises encounter heightened compliance pressures, they adapt their internal management control systems through distinct uniform or hybrid adaptation logics to monitor human rights and environmental parameters (Sustainability and Regulatory Compliance, 2026). However, an overreliance on rigid formal controls without supportive integration mechanisms transfers administrative burdens directly to upstream tiers. Empirical insights into small and medium-sized enterprises highlight that upstream actors frequently exhibit limited awareness and operational readiness to meet complex due diligence criteria independently (Risk Management Readiness, 2024). Consequently, if lead firms respond to compliance failures solely through supplier rationalization or abrupt contract termination, vulnerable suppliers face systematic market exclusion. To reconcile legal accountability with equitable commercial partnerships, multinational corporations must reconfigure their management control mechanisms toward developmental collaboration. Effective compliance frameworks depend on targeted capacity-building initiatives and continuous technical assistance, which enable resource-constrained suppliers to establish functional risk management systems (Risk Management Readiness, 2024). Furthermore, policymakers and corporate decision-makers must recognize that sustainable human rights protection cannot emerge from punitive auditing routines alone. Integrating enabling control practices encourages joint problem-solving, preserving critical supply network relationships while steadily elevating sustainability performance across international value chains (Sustainability and Regulatory Compliance, 2026). Addressing asymmetric administrative hurdles through cooperative governance thus remains imperative to prevent regulatory requirements from inadvertently destabilizing emerging-market enterprises.

References

  1. Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act
    Janet Rasaei
    DOI-Link
  2. Risk Management Readiness of Vietnamese SMEs under the Eu- German Supply Chain Due Diligence Act
    Tran Duc Thang, Nguyen Thi Hong Nhung
    DOI-Link
  3. Integrating Knowledge Management into Supply Chain Due Diligence: A Governance-Oriented Framework for Compliance, ESG, and Risk Mitigation
    Delfino Lagrotta Advocacia
    DOI-Link
  4. Are Serbian companies ready for the German supply chain due diligence act?
    Lidija Barjaktarović, Danko Kalkan
  5. The German Supply Chain Due Diligence Act: impacts on sustainable supply chain management from a stakeholder perspective
    Livia Buttke, Sebastian Schötteler, Stefan Seuring et al.
  6. The German Act on Corporate Due Diligence Obligations in supply chains: An empirical assessment of the agri-food supply chain based on experts’ perspectives
    Abdulaziz Mardenli, Katharina Friederike Sträter, Christoph Herrmann et al.

Bibliographie

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Artikel

DIN ISO 690:2013-10 (Ersatz für DIN 1505-2)