{"id":4786,"date":"2025-07-16T14:03:23","date_gmt":"2025-07-16T14:03:23","guid":{"rendered":"https:\/\/pragal-prinzenberg.de\/?p=4786"},"modified":"2026-04-01T18:09:58","modified_gmt":"2026-04-01T18:09:58","slug":"esg-compliance-germany-eu","status":"publish","type":"post","link":"https:\/\/pragal-rechtsanwaelte.de\/en\/blog\/esg-compliance-germany-eu\/","title":{"rendered":"Criminal law risks and ESG compliance in Germany and the EU"},"content":{"rendered":"\n<div class=\"wp-block-group has-base-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">The key points first<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESG is no longer voluntary in the EU and Germany. Companies are required to identify, assess, and document risks across their entire supply chain and be able to respond in a legally sound manner in the event of a crisis. <\/li>\n\n\n\n<li>Even following the partial suspension of enforcement of key provisions of the German Supply Chain Due Diligence Act (LkSG), criminal law risks remain\u2014particularly in relation to environmental harm, (investment) fraud, misleading advertising, and corporate fines resulting from organisational failures.<\/li>\n\n\n\n<li>The EU is tightening requirements for ESG compliance and corporate liability in the areas of environmental and human rights protection. It goes beyond the German Supply Chain Act, requiring companies to review their entire supply chain across the EU and minimise risks. <\/li>\n\n\n\n<li>At the same time, companies are required to disclose ESG risks and strategies in accordance with uniform reporting standards.<\/li>\n\n\n\n<li>Criminal law is also becoming an instrument of European ESG regulation, for example in cases involving pollutant emissions, illegal waste shipments, and violations of species protection and anti-deforestation requirements. Companies face fines of up to 5% of annual turnover or \u20ac40 million. <\/li>\n\n\n\n<li>Companies should adapt their compliance systems at an early stage as a preventive and defensive measure, and treat ESG not merely as a PR issue, but as a matter with direct liability implications.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Global supply chains<\/strong> are an integral part of modern business operations. They enable <strong>efficiency, specialisation, and cost advantages<\/strong>. Yet where economic opportunities arise, <strong>legal risks<\/strong> follow. When child labour, environmental pollution, or the suppression of trade unions abroad become part of a company\u2019s own value chain, the <strong>question of corporate responsibility<\/strong> inevitably arises.   <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These issues are increasingly captured under the concept of <strong>environmental and social corporate responsibility<\/strong>\u2014commonly referred to as <strong>ESG<\/strong>. What was long regarded as primarily an ethical or reputational matter has now come into the focus of legislators, not only in the form of <strong>reporting obligations<\/strong> or <strong>civil liability<\/strong>, but also with regard to <strong>criminal responsibility<\/strong>. Particular attention is being paid to the scope of <strong>due diligence obligations<\/strong> and the legal consequences that may arise from their breach.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Following the German legislator\u2019s introduction of extensive regulations through the <strong><a href=\"https:\/\/www.gesetze-im-internet.de\/lksg\/\" target=\"_blank\" rel=\"noreferrer noopener\">Supply Chain Due Diligence Act (LkSG)<\/a><\/strong>, the EU is further tightening requirements for ESG compliance and corporate liability in the areas of environmental and human rights protection with the <strong><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/HTML\/?uri=OJ:L_202401760\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Sustainability Due Diligence Directive (CSDDD\/CS3D)<\/a><\/strong>. The <strong>directive goes beyond the German Supply Chain Act<\/strong>, requiring companies to <strong>review their entire supply chain across the EU<\/strong> and to minimise associated risks. <\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-f7ee86ef gb-headline-text\">The German Perspective<\/h2>\n\n\n\n<h3 class=\"gb-headline gb-headline-f6860db1 gb-headline-text\">Climate protection before the Federal Constitutional Court \u2013 a wake-up call with impact<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The starting point of the legal ESG debate in Germany was marked not by legislation, but by a court ruling.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In its <a href=\"https:\/\/www.bundesverfassungsgericht.de\/SharedDocs\/Entscheidungen\/DE\/2021\/03\/rs20210324_1bvr265618.html\" target=\"_blank\" rel=\"noreferrer noopener\">decision of 24 March 2021<\/a>, the Federal Constitutional Court held <strong>parts of the Climate Protection Act to be unconstitutional<\/strong>. The Court reasoned that the provisions placed a disproportionate burden on future generations, thereby infringing the fundamental rights to freedom. The ruling was more than a warning\u2014it sent a constitutional signal that has since been reflected in ESG legislation.  <\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-85604388 gb-headline-text\">Supply Chain Act: Between political ambition and legal reality<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With the LkSG, which came into force at the beginning of 2023, the legislator sought to initiate a <strong>paradigm shift<\/strong>. Companies with more than 1,000 employees were required to identify and minimise <strong>human rights and environmental risks within their supply chains<\/strong> and, where necessary, <strong>take remedial action<\/strong>. This included, among other things, risk analyses, preventive measures, an internal complaints mechanism, and an annual report to the <a href=\"https:\/\/www.bafa.de\/DE\/Home\/home_node.html\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Office for Economic Affairs and Export Control (BAFA)<\/a>.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The sanction mechanisms provided for by the Act were far from insignificant. In cases of non-compliance, companies could be subject to fines amounting\u2014depending on company size\u2014to up to two percent of their global annual turnover. In addition, companies could be temporarily excluded from participation in public procurement procedures. Administrative enforcement measures, such as coercive fines in cases of inaction, were also \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440ed to ensure compliance with the obligations. The <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/competencies\/compliance\/\">compliance requirements<\/a> did not only affect large corporations but, in practice, also many small and medium-sized enterprises through their role as suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the Act was politically controversial and was effectively hollowed out after the coalition government took office in 2021. <strong>Reporting obligations were abolished<\/strong>, <strong>enforcement <\/strong>was largely <strong>suspended <\/strong>(with only limited exceptions), and the Act itself is set to be replaced by a new framework aligned with EU law.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-29a9225b gb-headline-text\">Cases from practice: When abstract obligations become concrete<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The impact of the LkSG is illustrated by a look at the first proceedings before the Federal Office for Economic Affairs and Export Control (BAFA). Particularly notable were:<br><br> <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The Mazur case<\/strong>: Polish truck drivers reported exploitative working conditions. BAFA is currently examining whether German companies, as contracting parties, have violated the LkSG. <\/li>\n\n\n\n<li><strong>The Edeka\/Rewe case<\/strong>: NGO complaints about conditions at suppliers in banana production led to BAFA proceedings against the two retail chains.<\/li>\n\n\n\n<li><strong>The BMW case<\/strong>: New indications of problematic sourcing of raw materials (cobalt from Morocco) are the focus of upcoming reviews.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These cases demonstrate that responsibility does not end at the factory gate. Companies must <strong>approach their supply chains from a legal perspective<\/strong> and, where necessary, be prepared to <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/competencies\/criminal-defence\/corporate-defence\/\">defend them legally<\/a>.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-45a059c3 gb-headline-text\">Criminal Law Risks with Respect to ESG<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">What many underestimate is that criminal law risks in the ESG context already exist\u2014 even without specific ESG legislation. The German Criminal Code contains a <strong>range of offences<\/strong> that sanction <strong>environmentally harmful or human rights<\/strong>\u2013violating conduct within companies, for example: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.gesetze-im-internet.de\/stgb\/__324.html\" target=\"_blank\" rel=\"noreferrer noopener\">Sections 324 et seq. of the German Criminal Code (StGB)<\/a><\/strong>: water pollution, air pollution, soil contamination, and illegal waste disposal<\/li>\n\n\n\n<li><strong>Sections 263 and 264a of the German Criminal Code (StGB)<\/strong>: fraud and investment fraud, for example in cases of \u201cgreenwashing\u201d of supposedly sustainable products<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.gesetze-im-internet.de\/uwg_2004\/__16.html\" target=\"_blank\" rel=\"noreferrer noopener\">Section 16 of the German Act Against Unfair Competition (UWG)<\/a><\/strong>: misleading advertising, for example regarding environmental or social standards<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.gesetze-im-internet.de\/owig_1968\/__30.html\" target=\"_blank\" rel=\"noreferrer noopener\">Section 30 of the German Administrative Offences Act (OWiG)<\/a><\/strong>: corporate fines for organisational failures<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prominent examples range from \u201cDieselgate\u201d to DWS (greenwashing allegations) and proceedings concerning the <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/blog\/hamburg-court-no-main-hearing-beaching-case\/\">illegal dismantling of ships abroad (\u201cbeaching\u201d)<\/a>. Even if criminal liability often depends on <strong>strict conditions<\/strong> in individual cases, the investigations themselves are burdensome \u2014 both for the company and for those responsible.<\/p>\n\n\n\n<figure class=\"gb-block-image gb-block-image-e04004ff\"><img loading=\"lazy\" decoding=\"async\" width=\"1080\" height=\"720\" class=\"gb-image gb-image-e04004ff\" src=\"https:\/\/pragal-rechtsanwaelte.de\/wp-content\/uploads\/2025\/07\/esg.jpg\" alt=\"Industrielle Abgase: ESG-Risiken\" title=\"esg\" srcset=\"https:\/\/pragal-rechtsanwaelte.de\/wp-content\/uploads\/2025\/07\/esg.jpg 1080w, https:\/\/pragal-rechtsanwaelte.de\/wp-content\/uploads\/2025\/07\/esg-300x200.jpg 300w, https:\/\/pragal-rechtsanwaelte.de\/wp-content\/uploads\/2025\/07\/esg-1024x683.jpg 1024w, https:\/\/pragal-rechtsanwaelte.de\/wp-content\/uploads\/2025\/07\/esg-768x512.jpg 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-f3623131 gb-headline-text\">The European Perspective<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is not only the German legislator that has taken action in this area. There have also been extensive <strong>ESG-related initiatives<\/strong> at the <strong>EU level<\/strong> in recent years. <\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-bd53b412 gb-headline-text\">From the Green Deal to mandatory sustainability<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The starting point for current developments is the <strong><a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_de\" target=\"_blank\" rel=\"noreferrer noopener\">European Green Deal<\/a><\/strong>, which aims to <strong>make Europe the first climate-neutral continent by 2050<\/strong>. A <strong>wide range of regulatory initiatives<\/strong> derive from this political framework\u2014from the <strong>EU Taxonomy<\/strong> and <strong>sustainability reporting regimes (<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/HTML\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD<\/a>, <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/HTML\/?uri=CELEX:32019R2088\" target=\"_blank\" rel=\"noreferrer noopener\">SFDR<\/a>)<\/strong> to the <strong>new <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401203\" target=\"_blank\" rel=\"noreferrer noopener\">EU Environmental Crime Directive<\/a><\/strong>. This economic transformation is being accompanied by <strong>compliance obligations<\/strong> for companies that are increasingly designed to be legally enforceable.   <\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-6d54c39d gb-headline-text\">The CS3D: Supply chains as a legal risk area<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With the CSDDD (Corporate Sustainability Due Diligence Directive \u2013 CS3D), the EU is giving concrete shape to its concept of <strong>responsible corporate governance<\/strong>. Companies with more than 1,000 employees and a turnover exceeding \u20ac450 million (whether within or outside the EU) are required to <strong>identify and assess human rights and environmental risks<\/strong> <strong>across their entire supply and value chain<\/strong> and to <strong>implement <\/strong><strong>appropriate remedial measures<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The scope of the CSDDD is <strong>significantly broader than that of the German LkSG<\/strong>, as it extends beyond direct suppliers to include <strong>downstream activities<\/strong> such as <strong>distribution <\/strong>and <strong>disposal<\/strong>. Companies are also required to adopt and implement a <strong>climate transition plan<\/strong>. <\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-9d54bdee gb-headline-text\">Easing through omnibus packages<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">However, particularly in light of economic pressures and political reservations, the EU has <strong>softened <\/strong>key aspects of the directive through the so-called <strong>Omnibus Packages I and II<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong>scope of application has been reduced<\/strong>.<\/li>\n\n\n\n<li>Companies are now required to conduct <strong>in-depth risk analyses<\/strong> within their supply chains only where there are <strong>concrete indications of risks<\/strong>.<\/li>\n\n\n\n<li>The obligation to <strong>terminate<\/strong> <strong>business relationships<\/strong> as a measure of last resort (\u201c<em>ultima ratio<\/em>\u201d) has been <strong>removed<\/strong>.<\/li>\n\n\n\n<li><strong>Civil liability<\/strong> is left to be governed by <strong>national legal systems<\/strong>.<\/li>\n\n\n\n<li>The <strong>transposition deadline has been postponed to 2027<\/strong>, with initial <strong>application required from 2028<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Implementation in Germany is to take place through the planned \u201c<strong>Act on International Corporate Responsibility<\/strong>.\u201d<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-a0dfd8d2 gb-headline-text\">Sustainability reporting and financial market regulation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Alongside the CSDDD, the EU is pursuing a <strong>harmonisation of ESG reporting obligations<\/strong>, thereby enhancing <strong>transparency in the ESG domain<\/strong>. The Corporate Sustainability Reporting Directive (CSRD) requires companies to <strong>disclose their ESG risks and strategies<\/strong> in accordance with <strong>uniform reporting standards<\/strong> across Europe. The Sustainable Finance Disclosure Regulation (SFDR) likewise obliges <strong>financial market participants<\/strong> to <strong>ensure ESG transparency in relation to products and investments<\/strong>.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Overall, these frameworks lead to a <strong>significant expansion of disclosure and documentation obligations<\/strong>, coupled with <strong>liability risks in cases of incorrect or omitted information<\/strong>.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-8fb31155 gb-headline-text\">EU Environmental Crime Directive: ESG and criminal law intertwined<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401203\" target=\"_blank\" rel=\"noreferrer noopener\">Directive on the protection of the environment through criminal law (EU 2024\/1203)<\/a>, adopted in May 2024, <strong>criminal law is also becoming an instrument of ESG regulation<\/strong>. The directive requires Member States to criminalise certain <strong>particularly harmful environmental conduct<\/strong>, including for example: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>unlawful emissions of pollutants<\/strong> into air, water, or soil<\/li>\n\n\n\n<li><strong>illegal shipment of waste<\/strong><\/li>\n\n\n\n<li><strong>ship dismantling in circumvention of proper recycling requirements<\/strong><\/li>\n\n\n\n<li><strong>violations of species protection or anti-deforestation requirements<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Companies face <strong>significant sanctions<\/strong>: <strong>fines <\/strong>of up to 5% of annual turnover or \u20ac40 million, as well as the <strong>public disclosure of convictions<\/strong> and potential <strong>exclusion from public funding<\/strong>.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-bfce76a3 gb-headline-text\">Conclusion: Europe takes ESG to a new level<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">German and European ESG compliance requirements <strong>deeply affect corporate decision-making processes<\/strong> \u2014and they do not only concern large corporations. The combination of due diligence obligations, reporting duties, and criminal law enforcement means that <strong>ESG in Europe is no longer voluntary<\/strong>. Companies operating within complex supply chains today must be able to identify, assess, document risks and respond in a legally robust manner <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/competencies\/crisis-management\/\">in the event of a crisis<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies should <strong>adapt their <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/competencies\/compliance\/compliance-management-systems\/\">compliance systems<\/a> in a timely manner<\/strong> and understand ESG risks not merely as a PR issue, but as a <strong>liability-relevant legal matter<\/strong> that may also involve criminal responsibility. Establishing an effective <strong>ESG risk management system<\/strong> is therefore not only relevant in terms of administrative fines, but also forms part of a <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/competencies\/compliance\/preventive-counselling\/\">preventive defence strategy<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/\">Pragal Rechtsanw\u00e4lte<\/a> supports companies in this field of tension<\/strong> with many years of experience in white-collar and environmental criminal law, as well as in-depth knowledge of regulatory enforcement practices. Our services range from <strong>strategic compliance advice<\/strong> and <strong>preventive risk assessments<\/strong> to <strong>defence in criminal investigations and administrative fine proceedings<\/strong>. ESG requires not only policy expertise, but also sound criminal law judgement.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"gb-headline gb-headline-29fe757d gb-headline-text\"><strong>Frequently asked questions on criminal law risks related to ESG compliance<\/strong><\/h2>\n\n\n<div class=\"gb-container gb-container-853170c0 gb-accordion\">\n<div class=\"gb-container gb-container-e5ec08ca gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-a2565e1b gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-a2565e1b\"><span class=\"gb-button-text\">Why is ESG compliance legally mandatory in Germany and the EU?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-a8d67205\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-a8d67205\">\n\n<p class=\"wp-block-paragraph\">ESG is no longer voluntary because national and European regulations impose concrete due diligence and documentation obligations on companies. They are required to identify, assess, and manage risks throughout the entire supply chain and to respond in a legally compliant manner in the event of a crisis.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-74af39db gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-102b146e gb-accordion__toggle\" id=\"gb-accordion-toggle-102b146e\"><span class=\"gb-button-text\">Do criminal law risks persist despite the suspension of enforcement of the Supply Chain Due Diligence Act?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-ed8468dc\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-ed8468dc\">\n\n<p class=\"wp-block-paragraph\">Even following the de facto suspension of key enforcement mechanisms of the LkSG, criminal law risks continue to exist. These arise in particular from environmental criminal law, fraud offences, and corporate fines in cases of organisational failure.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-198be127 gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-76145a89 gb-accordion__toggle\" id=\"gb-accordion-toggle-76145a89\"><span class=\"gb-button-text\">What role does criminal law already play in the ESG context today?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-ee72dac9\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-ee72dac9\">\n\n<p class=\"wp-block-paragraph\">Criminal law already applies to environmental violations, misleading ESG-related communications, and investment fraud. Investigations can be initiated independently of specific ESG legislation and may impose a significant burden on companies.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-1a3b2f58 gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-01360989 gb-accordion__toggle\" id=\"gb-accordion-toggle-01360989\"><span class=\"gb-button-text\">What significance does the European CS3D have for companies?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-b6e41f5d\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-b6e41f5d\">\n\n<p class=\"wp-block-paragraph\">The CS3D requires companies to review their entire supply and value chain across the EU and to minimise associated risks. It therefore goes significantly beyond the German Supply Chain Act and expands both liability and compliance requirements.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-b3e1dc7c gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-5ca876da gb-accordion__toggle\" id=\"gb-accordion-toggle-5ca876da\"><span class=\"gb-button-text\">How are ESG obligations changing as a result of European reporting requirements?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-24c2ca26\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-24c2ca26\">\n\n<p class=\"wp-block-paragraph\">Companies are required to disclose ESG risks, strategies, and measures in accordance with uniform European standards. Incorrect or incomplete disclosures may lead to legal consequences and significantly increase liability risks.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ce66e83c gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-876fcb6a gb-accordion__toggle\" id=\"gb-accordion-toggle-876fcb6a\"><span class=\"gb-button-text\">What criminal sanctions are imposed under the new EU Environmental Crime Directive?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-36047922\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-36047922\">\n\n<p class=\"wp-block-paragraph\">The new directive provides for severe sanctions in cases of serious environmental offences and is expressly aimed at companies as well. Significant fines may be imposed, along with additional measures that can have substantial economic and reputational impact.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-ef37481c gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-05adde96 gb-accordion__toggle\" id=\"gb-accordion-toggle-05adde96\"><span class=\"gb-button-text\">Why is ESG no longer sufficient as a mere PR strategy?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-ee5c9bbb\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-ee5c9bbb\">\n\n<p class=\"wp-block-paragraph\">ESG is increasingly subject to legal scrutiny and entails concrete liability risks. Companies must therefore establish substantive systems, implement them effectively, and review them on a regular basis.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-e7046be3 gb-accordion__item\" data-transition=\"slide\">\n\n<button class=\"gb-button gb-button-7242075f gb-accordion__toggle\" id=\"gb-accordion-toggle-7242075f\"><span class=\"gb-button-text\">How should companies respond to increasing ESG risks?<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\" fill=\"currentColor\"><\/path><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" width=\"1em\" height=\"1em\" aria-hidden=\"true\" role=\"img\" class=\"gb-accordion__icon-open\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/button>\n\n\n<div id=\"gb-accordion-content-b00f5d91\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-b00f5d91\">\n\n<p class=\"wp-block-paragraph\">Companies should adapt their compliance systems at an early stage and systematically integrate ESG risks. A forward-looking prevention strategy strengthens their ability to defend themselves and reduces both criminal and economic risks.<\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">As part of the <a href=\"https:\/\/www.ibanet.org\/conference-details\/conf2625\" target=\"_blank\" rel=\"noreferrer noopener\">27th International Bar Association (IBA) Conference<\/a> in Santiago de Chile, <a href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/lawyers\/dr-oliver-pragal\/\">Dr. Oliver Pragal<\/a> presented on current developments at the intersection of environmental, human rights, and white-collar criminal law under the title: \u201c<a href=\"https:\/\/www.ibanet.org\/session-details\/se_332010\" target=\"_blank\" rel=\"noreferrer noopener\">Supply chain and criminal offenses<\/a> \u2013 the German perspective.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">This blog post builds on key aspects of that presentation and examines the German and European legal developments, in particular the Supply Chain Due Diligence Act (LkSG) and the new Corporate Sustainability Due Diligence Directive (CSDDD\/CS3D), as well as related reporting obligations and the role of criminal law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The key points first Global supply chains are an integral part of modern business operations. They enable efficiency, specialisation, and cost advantages. Yet where economic opportunities arise, legal risks follow. When child labour, environmental pollution, or the suppression of trade unions abroad become part of a company\u2019s own value chain, the question of corporate responsibility &#8230; <a title=\"Criminal law risks and ESG compliance in Germany and the EU\" class=\"read-more\" href=\"https:\/\/pragal-rechtsanwaelte.de\/en\/blog\/esg-compliance-germany-eu\/\" aria-label=\"Read more about Criminal law risks and ESG compliance in Germany and the EU\">Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":4782,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,17],"tags":[],"class_list":["post-4786","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance-en","category-criminal-defence"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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