Germany: Laws and Legislation

No modern slavery laws and noted as being particularly inactive compared to other developed countries.

 

BOOK YOUR CERTIFICATION COMPLIANCE AUDIT

According to paragraph 123, mandatory grounds for exclusion of an economic operator from a public contract or tendering process include human trafficking, forced labour, and forced sexual exploitation based on the EU directive

December 2015, the government published its first National Action Plan on Business and Human Rights, which aims to provide a roadmap for the implementation of the UN Guiding Principles on Business and Human Rights (UNGPs).

 

The Sustainability Compass (Kompass Nachhaltigkeit) is an information platform launched by the federal government to provide information and guidance for public authorities on how to incorporate social and environmental sustainability criteria into their tendering procedures

Who needs to report?

Entities will need to report under the Act if they are an entity or carry on business in that country with a minimum annual consolidated revenue of $100 million. 

What does reporting entail?

Reporting obligations relate to the risk of modern slavery in the operations and supply chain of a reporting entity (and its owned and controlled entities), as well as the steps it has taken to respond to the risks identified. 

Unlike other jurisdictions, the reporting criteria in Canada are mandatory.  Reporting entities must have a reasonable basis for any opinions expressed in their Modern Slavery statement, so it is important that reporting entities take the time to assess their risk.  The reporting criteria can be found here.

What should entities do?

It is crucial that reporting entities begin reviewing their supply chains and operations to comply with the new reporting obligations.

What is the timing?

A modern slavery statement must be submitted within six months after the end of the reporting entity’s financial year.  The reporting period is the entity’s first full financial year that commences after 1 January 2020.

Entity’s annual financial reporting period First reporting period under the Commonwealth Act Due date for statement
1 July to 30 June 1 July 2019 to 30 June 2020 31 December 2020
1 January to 31 December 1 January 2020 to 31 December 2020 30 June 2021
1 April to 31 March 1 April 2019 to 31 March 2020 30 September 2020