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Kraft, Sarah Katharina ; Quayson, Matthew ; Kellner, Florian

Sustainable supplier evaluation under due diligence acts

Kraft, Sarah Katharina , Quayson, Matthew und Kellner, Florian (2025) Sustainable supplier evaluation under due diligence acts. Frontiers in Sustainability 6.

Veröffentlichungsdatum dieses Volltextes: 03 Nov 2025 07:53
Artikel
DOI zum Zitieren dieses Dokuments: 10.5283/epub.78054


Zusammenfassung

The enactment of due diligence legislation, such as the German Act on Corporate Due Diligence Obligations in Supply Chains, in German Lieferkettensorgfaltspflichtengesetz (LkSG), is reshaping global supply chain management by compelling companies to tackle heightened human rights and environmental risks in their supply chain. This study addresses the need for a comprehensive sustainability ...

The enactment of due diligence legislation, such as the German Act on Corporate Due Diligence Obligations in Supply Chains, in German Lieferkettensorgfaltspflichtengesetz (LkSG), is reshaping global supply chain management by compelling companies to tackle heightened human rights and environmental risks in their supply chain. This study addresses the need for a comprehensive sustainability supplier evaluation framework by employing a systematic literature review with an expert survey of practitioners from German companies subject to LkSG. This methodology aligns academic findings with real-world practice and legal requirements, enriching the literature with practical insights. The results reveal that business practice prioritizes economic and social dimensions, whereas the literature focuses on economic and environmental dimensions. Although the most relevant economic and environmental criteria are consistent across both domains, the key social criteria show a notable misalignment. Managers can utilize the most relevant sustainability supplier evaluation criteria identified in this study to promote sustainable supply chains and ensure compliance with due diligence requirements. This research also highlights the high relevance of human rights as a social criterion, a dimension that has been historically under-recognized or implicitly addressed in the literature.



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Details

DokumentenartArtikel
Titel eines Journals oder einer ZeitschriftFrontiers in Sustainability
Verlag:Frontiers
Band:6
Datum23 Oktober 2025
InstitutionenWirtschaftswissenschaften > Institut für Betriebswirtschaftslehre > Lehrstuhl für Controlling und Logistik (Prof. Dr. Andreas Otto)
Identifikationsnummer
WertTyp
10.3389/frsus.2025.1677700DOI
Stichwörter / Keywordssupplier evaluation, supplier selection, sustainability criteria, due diligence, high-risk, suppliers, supply chain act, human rights
Dewey-Dezimal-Klassifikation300 Sozialwissenschaften > 330 Wirtschaft
StatusVeröffentlicht
BegutachtetJa, diese Version wurde begutachtet
An der Universität Regensburg entstandenJa
URN der UB Regensburgurn:nbn:de:bvb:355-epub-780541
Dokumenten-ID78054

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