Focus Area

Due diligence and sustainability compliance in the supply chain.

LkSG, CSRD and CSDDD in a single programme: supply chain due diligence, sustainability reporting, and green claims rules — workable compliance for Turkish suppliers and companies selling in the EU.

Overview

An integrated legal framework for ESG & Sustainability

ESG is no longer merely a matter of reputation or investor relations. For companies working with Europe, supply chain, reporting, contracts, occupational health, and data processes are becoming a direct condition of commercial access.

In supply relationships between Germany and Türkiye, we read the expectations of both the parent company and the supplier and build a practicable compliance architecture.

ESG & Sustainability strategy / operations
Why Köksal?

A bridge connecting DACH expectations with Turkish operations

Success in ESG compliance lies in translating the German client's demand into a measure the Turkish supplier can apply on the ground. With our team that knows both sides, we turn compliance into a system that operates not on paper but on the production line.

  • Up-to-date command of LkSG, CSDDD and CSRD requirements
  • First-hand knowledge and translation of German customer requirements
  • Scale-appropriate, proportionate compliance design
  • Sector field experience through the ESG Desk
  • Bilingual documentation for audits and reporting
ESG & Sustainability multi-disciplinary team
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Related Legislation

ESG & Sustainability — the legislation that directly affects this focus area, tracked in plain language on our Legislation Radar.

DEGermanyLawIn forceSupply Chain Due Diligence Act (LkSG)Source · BGBl. I 2021 S. 2959In force · 01.01.2023Last amended · Jan 2024 (threshold) · 2025/26 amendment bill (abolishing reporting) pending

A German law imposing human rights and environmental due diligence on large companies across their supply chains; the obligations flow through German buyers to Turkish suppliers by contract.

RelatedSupply Chain Due DiligenceESG ComplianceEmployment Law
ABAvrupa B.EU Directive & RegulationIn forceCorporate Sustainability Reporting Directive (CSRD)Source · ABl. L 322, 16.12.2022In force · 05.01.2023Last amended · Feb 2026 (Omnibus I, Directive (EU) 2026/470 — scope narrowed, ESRS simplification)

A directive imposing comprehensive sustainability reporting on large companies operating in the EU and selling into the EU market; the data requests reach Turkish suppliers too through the value chain.

RelatedESG ComplianceSupply Chain Due DiligenceCommercial Law
ABAvrupa B.EU Directive & RegulationIn progressEU Corporate Sustainability Due Diligence Directive (CSDDD)Source · ABl. L, 5.7.2024In force · 25.07.2024 (application from 26.07.2029)Last amended · Feb 2026 (Omnibus I — scope narrowed; transposition 2028, application 2029)

The EU-scale counterpart of the LkSG: it imposes a human rights and environmental due diligence obligation on the largest companies across the value chain; it is expected to reach Turkish suppliers through a contractual cascade.

RelatedSupply Chain Due DiligenceESG ComplianceCommercial Law
ABAvrupa B.EU Directive & RegulationIn forceCarbon Border Adjustment Mechanism (CBAM)Source · OJ L 130, 16.05.2023In force · 01.01.2026 (definitive regime)Last amended · Oct 2025 (Omnibus I simplification)

The mechanism pricing embedded emissions in cement, steel, aluminium, fertilisers, electricity and hydrogen imported into the EU; the definitive regime began on 01.01.2026 and the duty sits with the EU importer, reaching Turkish producers contractually.

RelatedCommercial LawESG ComplianceAccounting & Tax Law
Open the Legislation Radar

Typical requests are data on emissions (Scope 1-2-3), energy, occupational accidents, employee rights and procurement policies. We assess the contractual basis and proportionality of the request and structure the data sharing with a balance for trade secrets.

Unverifiable general claims such as “sustainable” or “carbon neutral” are risky from the standpoint of advertising oversight and unfair competition. In the EU, green-claim rules are tightening. We match your marketing claims with an evidence file.

Not legally mandatory, but commercially often unavoidable. What matters is that the text be reasonable: unilateral audit, unlimited termination, and cost pass-through provisions are negotiable — we strike these balances for you.

The EU directive is being rolled out in stages and spreading down the chain through large companies; even if you are not directly in scope, your EU customers will pass their obligations on to you by contract. We monitor the timetable and plan your preparation in order of urgency.

Your statements must be documentable; exaggerated sustainability claims (greenwashing) create a separate sanction risk. We build data collection processes around the criterion of provability and pass declaration texts through a legal filter.

Yes; German buyers may screen out non-compliant suppliers because of their own legal risks. Compliance is the insurance of your customer relationship in the DACH market — its cost is small compared with a single lost annual contract.

Have the scope reviewed before you sign: some commitment letters contain disproportionate audit and termination rights. We negotiate the text into a version you can genuinely implement, with the risk contained, and prepare a counterproposal where necessary.

Focus Area

Let us build a legal strategy in the ESG & Sustainability focus area.

Let us assess your needs together with the relevant practice areas, sectors, and desks.