Germany’s LkSG transition shows simplification does not mean de-risking
Taylor Wessing reports that Germany’s LkSG reporting obligation is being retroactively abolished from 1 January 2023 and BAFA’s digital reporting form has been deactivated, but internal documentation obligations and core due diligence duties remain.
BY ESG DESK · MAY 15, 2026 · 1 MIN READ
Taylor Wessing reports that Germany’s LkSG reporting obligation is being retroactively abolished from 1 January 2023 and BAFA’s digital reporting form has been deactivated, but internal documentation obligations and core due diligence duties remain. That distinction matters because companies may face less filing burden while still needing risk analysis, preventive measures, remedial measures, complaints procedures and evidence of internal governance.