Overview
How to document the ESG risk analysis: with the management report and the Tacto certificate. You will also find information on the current status of the BAFA reporting obligation. This is step 4 of 4. Before: (3/4) Preventive and remedial measures.
BAFA report
On 3 September 2025, the German Federal Government adopted a draft law to abolish the LkSG reporting obligation retroactively.
BAFA no longer reviews LkSG reports and no longer accepts reports via its portal (see the BAFA information on the reporting obligation, in German).
The due diligence obligations themselves continue to apply – including the annual and ad hoc risk analysis, preventive and remedial measures and the internal documentation of their fulfilment.
Note: Check the current status on the BAFA website. If you have questions about documentation in Tacto, your Tacto Customer Success Manager will help you.
Management report
The management report documents the individual steps of your risk management in a traceable manner. It includes:
Organisational framework: principles, including the policy statement and the complaints procedure
Findings from the risk analysis: detailed list of the identified risks
Supplier assessment: suppliers that still show a medium or high risk after the risk analysis has been completed
Measures taken: preventive and remedial measures to minimise risk
As a PDF, the management report summarises the most important findings. At a glance, you can see where risks exist in the supply chain and which risk mitigation measures you have implemented.
Tacto certificate
The Tacto certificate confirms that your company has carried out the risk analysis with Tacto and has established structured risk management. It shows that your company:
identifies risks in the supply chain with regard to human rights and the environment
initiates and implements appropriate measures to mitigate risk
You receive the management report and the Tacto certificate from your Tacto Customer Success Manager after the risk analysis has been completed.