Risikoanalyse e Risikomanagement nella LkSG: spunti in tema di assetti adeguati nella “catena di fornitura”

The German LkSG has prescribed for larger companies a very sophisticated and inter- esting regulatory model for the analysis and management of environmental and human rights violation risks. The law — important also in view of the forthcoming implementa- tion of the “CSDD” Directive — impacts on Italian companies that are part of a supply chain with a German company (to which the provisions apply), which must now comply with the requirements arising from the counterpart. The provisions in fact impose the creation of an organizational structure functional to the analysis and management of the relevant risks within the “supply chain” and raises numerous points for reflection, on the one hand, in relation to the opportunity of building such an organizational “chain” structure (no longer only at the level of the single company or at a “group” level), and, on the other hand, in relation to the possible increase in the duties and responsibilities of directors.