Fortress #19 · CSDDD + LkSG + Scope 3 + CBAM

Your supply chain is a liability chain.
CSDDD is not optional.

The EU Corporate Sustainability Due Diligence Directive (CSDDD) mandates human rights and environmental due diligence across your entire value chain — not just your direct suppliers. German LkSG fines are already being issued at up to 2% of global annual turnover. Scope 3 emissions now represent the majority of your reported carbon footprint. Most DACH procurement teams have never conducted a formal tier-2 supplier assessment.

APEX Supply Chain Intelligence gives your procurement and sustainability teams a continuous, AI-powered due diligence baseline across CSDDD, LkSG, Scope 3 ESRS, and CBAM — with supplier risk ratings, remediation roadmaps, and audit-ready documentation built for DACH legal and compliance teams.

Run Free Due Diligence Check → View Pricing
CSDDD 2024/1760
German LkSG Live
CSRD Scope 3 ESRS
3 free checks, no card
CSDDD 2024/1760
LkSG Germany
CSRD Scope 3
CBAM 2023/956
The Supply Chain Regulatory Reality

Three supply chain failures
that trigger mandatory fines and civil liability

Most DACH procurement functions believe their supplier codes of conduct are sufficient. Under CSDDD and LkSG, they are not. These are the three gaps regulators and plaintiffs find first.

No tier-2 supplier due diligence

CSDDD Art. 8 and LkSG §4 require due diligence across your entire value chain — not just your direct (tier-1) suppliers. Companies with complex supply chains in high-risk sectors must identify, assess, and document human rights and environmental risks at tier-2 and beyond. Most have never mapped beyond their first-tier vendor list.

Scope 3 data gaps blocking CSRD reporting

CSRD requires Scope 3 value chain emissions disclosure under ESRS E1-6. For most manufacturers and retailers, Scope 3 Category 1 (purchased goods and services) represents more than 70% of total emissions — yet less than half of DACH companies have begun Scope 3 data collection from their supply chain partners.

CBAM compliance gaps for regulated imports

The Carbon Border Adjustment Mechanism (EU 2023/956) requires EU importers of cement, steel, aluminium, fertilisers, hydrogen, and electricity to purchase CBAM certificates. Companies importing these goods without a CBAM certificate system face fines of €10–50 per tonne of CO₂ equivalent — retroactively applied to the transitional reporting period from October 2023.

The APEX Approach

From supply chain liability
to due diligence confidence

SCH-001 analyses your sector, supplier footprint, and export regions against the full CSDDD, LkSG, Scope 3, and CBAM regulatory framework — producing risk-rated gap assessments and supplier due diligence playbooks your procurement and legal teams can implement immediately.



Start Free Check →
🔗

CSDDD Human Rights Due Diligence

Assesses your value chain against CSDDD Art. 5-16 obligations — identification, assessment, prevention, cessation, and remediation of adverse human rights and environmental impacts.

Risk: FLAG
🌱

Scope 3 Category Mapping

Maps your business activities to Scope 3 emission categories under GHG Protocol and ESRS E1-6. Identifies which categories require primary data collection vs. spend-based estimation methods.

Risk: REVIEW
📋

LkSG Compliance Gap Analysis

For German-domiciled companies or those with 1,000+ German employees: gap assessment against all LkSG §3-10 due diligence obligations with enforcement-ready documentation requirements.

Risk: FLAG
💰

CBAM Certificate Obligation Check

Identifies whether your imports of regulated goods (cement, steel, aluminium, fertilisers, hydrogen, electricity) trigger CBAM certificate obligations and estimates financial exposure.

Risk: CLEAR
How It Works

Four steps from supply chain liability
to audit-ready due diligence

1

Profile Input

Enter your company profile — sector, employee count, supplier base size, and export/sourcing regions.

2

SCH-001 Assessment

Our engine cross-references your profile against CSDDD, LkSG, ESRS Scope 3, and CBAM obligations to score compliance gaps.

3

Risk-Rated Report

Receive FLAG/REVIEW/CLEAR findings with regulatory references and prioritised supplier due diligence steps.

4

Continuous Monitoring

Paid plans track CSDDD transposition updates, flag new sector-specific guidance, and generate supplier questionnaire templates on demand.

What You Get

Six supply chain compliance deliverables
in every assessment

🔍

Due Diligence Score

Overall CSDDD/LkSG readiness score (0–100) with breakdown across human rights mapping, environmental due diligence, Scope 3 data collection, and grievance mechanisms.

⚠️

Regulatory Risk Map

Each finding maps to a specific CSDDD article or LkSG provision — FLAG (enforcement risk), REVIEW (material gap), or CLEAR (adequate controls).

🌍

High-Risk Country Flags

Sourcing regions with elevated human rights and environmental risk profiles under OECD and ILO frameworks — with sector-specific risk multipliers.

🌱

Scope 3 Category Matrix

Identifies which of the 15 Scope 3 categories are material for your business model and which require primary supplier data collection vs. spend-based estimates.

💶

CBAM Exposure Estimate

Identifies regulated goods in your import profile and estimates CBAM certificate financial obligation using current EU ETS carbon price benchmarks.

📄

Supplier Questionnaire Template

CSDDD-aligned supplier ESG questionnaire covering human rights, environmental standards, and emissions data — ready for immediate deployment to your tier-1 vendor list.

Use Cases

Who APEX Supply Chain Intelligence
protects in the DACH market

Manufacturing

Tier-2 supplier human rights assessment

Swiss and German manufacturers sourcing from high-risk regions must document human rights due diligence across their supply chain under CSDDD and LkSG. SCH-001 identifies which sourcing relationships carry FLAG-level risk and generates the supplier questionnaire and corrective action plan documentation required for LkSG §7 reporting.

Retail & E-Commerce

Scope 3 Category 1 emissions mapping

Retailers face mandatory Scope 3 Category 1 (purchased goods and services) disclosure under CSRD. SCH-001 maps your product categories to ESRS E1-6 reporting requirements, identifies which supplier relationships require primary emissions data collection, and estimates the financial cost of achieving Scope 3 data completeness.

Chemical / Industrial

CBAM certificate obligation assessment

Companies importing cement, steel, aluminium, fertilisers, hydrogen, or electricity into the EU face mandatory CBAM reporting and certificate purchases. SCH-001 identifies your CBAM-regulated import flows, estimates annual certificate obligations, and documents the embedded carbon methodology requirements for each regulated product category.

Financial Services

Portfolio supply chain due diligence

Banks and asset managers face supply chain due diligence obligations for their lending and investment portfolios under CSDDD's financial sector provisions (Art. 3(1)(a)(ii)). SCH-001 assesses portfolio company supply chain risk profiles and generates ESG due diligence documentation for credit and investment committees.

Transparent Pricing

Supply chain compliance at every scale

Three free checks to validate fit. Subscription activates continuous monitoring, supplier questionnaire automation, and regulatory transposition alerts.

Starter
CHF 697
per month
  • Monthly CSDDD/LkSG assessment
  • Scope 3 category mapping
  • High-risk country flags
  • CBAM obligation check
  • Email gap report
  • Up to 100 supplier profile checks
Start Starter →
Enterprise
CHF 3,497
per month
  • Real-time supplier risk monitoring
  • Full CSDDD documentation suite
  • Third-party audit preparation
  • Financial sector DD package
  • Unlimited supplier profiles
  • White-label for Treuhand/advisors
Contact Us →
FAQ

Questions about CSDDD, LkSG,
and supply chain due diligence

CSDDD (EU 2024/1760) applies in phases: EU companies with 5,000+ employees and €1.5B+ turnover from 2027; 3,000+ / €900M from 2028; 1,000+ / €450M from 2029. Non-EU companies with €450M+ EU-generated turnover are also included. Member states must transpose by July 2026.

Yes. LkSG has been in force since 1 January 2023 for companies with 3,000+ German employees, and since 1 January 2024 for those with 1,000+. Fines reach up to 2% of global annual turnover. CSDDD will supersede and expand LkSG obligations for in-scope EU companies.

The Carbon Border Adjustment Mechanism (EU 2023/956) requires EU importers of cement, steel, aluminium, fertilisers, hydrogen, and electricity to purchase CBAM certificates for embedded carbon in imports. Financial obligations start January 2026, with retroactive transitional reporting from October 2023.

Scope 3 covers all indirect emissions in a company's value chain. CSRD requires Scope 3 disclosure under ESRS E1-6. For most companies, Scope 3 represents more than 70% of total emissions, making it the highest-impact and least-documented emissions category.

Your initial due diligence score is generated in under 90 seconds. SCH-001 analyses your sector, employee count, supplier base, and geographic footprint against the full regulatory framework to produce a risk-rated gap assessment with article-specific remediation steps.

No. APEX Supply Chain Intelligence provides AI-generated compliance assessments for directional guidance. For formal due diligence documentation and board-level sign-off, qualified supply chain lawyers and sustainability consultants remain essential. Our platform helps you identify gaps and prioritise before engaging external counsel.

Find your supply chain gaps
before a regulator or plaintiff does

Three free due diligence checks. No credit card. Risk-rated findings in under 90 seconds.

Run Free Due Diligence Check →
Live Tool

Free Supply Chain Due Diligence Check

3 free checks. No credit card. Results in under 90 seconds.

Supply Chain Due Diligence Assessment

Enter your company profile to receive a risk-rated gap assessment across CSDDD, German LkSG, Scope 3 ESRS, and CBAM obligations.

Assessing...

Your free checks remaining: · Upgrade for continuous monitoring →

Findings are AI-generated assessments based on your profile. Risk ratings reflect regulatory exposure likelihood. This is not legal advice — consult qualified supply chain counsel for formal due diligence opinions.