The dual obligation to implement reporting channels under the HinSchG and LkSG poses major personnel and administrative challenges for practitioners, especially in times of a shortage of skilled workers. Against this background, the question arises as to which implementation path is the most efficient and whether and to what extent a bundling into a joint reporting channel makes sense. KPMG Law experts Bernd Federmann and Andreas Pruksch discuss this topic in the latest issue of ZURe (09/2024, p. 28 ff).
“The statutory inspection powers of the BAFA with rights of access, information and disclosure obligations only apply to the complaints mechanism of the LkSG.”
KPMG Law
© 2026 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.
KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.
