Einsatz von Informationssystemen zur Einhaltung des Lieferkettensorgfaltspflichtengesetzes: Eine Analyse von Theorie und Praxis

Abstract

Globalization and the associated complexity of supply chains have created significant challenges for companies, particularly regarding compliance with the German Supply Chain Due Diligence Act (LkSG) that has been in effect since January 2023. The law was introduced in response to repeated failures by powerful companies in the areas of human rights and environmental protection, aiming to reduce global injustice. It obliges companies with more than 1,000 employees to analyze their supply chains for human rights and environmental risks and to implement appropriate measures to avoid and mitigate these risks. A key research gap exists in how information systems can be best utilized to ensure compliance with the LkSG. Although various theoretical approaches and practical applications exist, there is a lack of comprehensive analysis that compares theory with practice in this context and draws conclusions from it. The aim of this master's thesis is to investigate the role of information systems in ensuring compliance with the LkSG. The main research question is: "Which due diligence obligations under the Supply Chain Due Diligence Act can be implemented with the support of information systems?" Sub-research questions will help answer the main research question step by step. Both theoretical approaches and practical examples are analyzed in a systematic literature review, followed by a qualitative content analysis of selected sources. The results of the theoretical approaches and practical examples are then compared and interpreted. The analyses show, among other things, that there is a significant difference between the theoretical approaches and the actual application of technologies in supporting information systems. While theory places a strong focus on artificial intelligence and blockchain technology, in practice, artificial intelligence is already widely used, whereas blockchain technology is still in its early stages and mainly found in pilot projects. The effort to achieve compliance with the LkSG is challenging for many companies, a consensus shared by both literature and practical examples. This effort is significantly reduced with the support of information systems, which, when used appropriately, also generate competitive advantages. In principle, information systems support all due diligence obligations (§4-10) of the LkSG. These systems typically process vast amounts of data, both internal and external, making data quality a critical success factor. However, information systems alone do not ensure compliance and should always be considered as support within the respective corporate context. In summary, it can be stated that information systems can provide crucial support in ensuring compliance. Future research should focus on empirical studies to analyze and develop best practices to help companies effectively use information systems to comply with the LkSG.

Date of Award	2024
Original language	German (Austria)
Supervisor	Gerold Wagner (Supervisor)