Overview
A comparison of the internal reporting office under the German Whistleblower Protection Act (HinSchG) with the complaints procedure under the German Supply Chain Due Diligence Act (LkSG). Relevant for companies that must meet both obligations and want to use one shared reporting channel.
Related articles: Whistleblower Protection Act (HinSchG) and LkSG complaints procedure.
Note: This article summarizes the legal requirements and does not replace legal advice.
Who can report
HinSchG: The internal reporting channel must be open at least to employees and temporary workers. You can open it to other persons in professional contact with your company, e.g. Suppliers (Section 16 (1) HinSchG).
LkSG: The complaints procedure must be accessible to potential parties, including persons outside the company, e.g. employees of Suppliers (Section 8 (4) LkSG).
Reportable content
HinSchG: Violations of criminal or certain administrative-offence provisions, as well as violations in selected areas of law, e.g. money laundering, product safety, environmental protection, data protection, tax and competition law (Section 2 HinSchG).
LkSG: Human rights and environmental risks as well as violations of human rights or environmental obligations in the company's own business area and in the supply chain (Sections 8, 9 LkSG). A report is therefore possible as soon as there is a risk, not only once a violation has occurred.
Obligated companies
HinSchG: Employers with generally at least 50 employees (Section 12 HinSchG); certain companies, e.g. in the financial sector, regardless of size.
LkSG: Companies with generally at least 1,000 employees in Germany (Section 1 LkSG).
Procedure and documentation
Acknowledgement of receipt: Under the HinSchG within 7 days at the latest, with feedback within 3 months (Section 17 HinSchG). Under the LkSG, receipt must also be acknowledged and the facts discussed with the reporting person (Section 8 (1) LkSG).
Reporting channels: The HinSchG requires oral reports and reports in text form (Section 16 (3) HinSchG). The LkSG requires publicly accessible rules of procedure in text form (Section 8 (2) LkSG).
Anonymity: Both laws require the confidentiality of identity. Under the HinSchG, anonymous reports should be processed, but there is no obligation to technically enable anonymous reporting.
Documentation: Under the HinSchG, the documentation of a report is deleted three years after the procedure has been completed, unless longer retention is necessary (Section 11 (5) HinSchG). Under the LkSG, compliance with due diligence obligations must be documented for at least seven years (Section 10 (1) LkSG).
One reporting channel for both laws
A shared reporting channel is possible if it meets the requirements of both laws. The Whistleblower / complaints system in the Tacto Supplier Portal is designed as a confidential reporting channel under the LkSG and HinSchG and is also open to persons outside your company. To learn how to set it up, see the article LkSG complaints procedure.