Lieferkettengesetze in produzierenden KMUs: Strategische, Taktische und Operative Handlungsempfehlungen

Supply chain laws and the associated sustainability reporting are an increasingly relevant topic in both business and research. The implementation of corresponding due diligence obligations and sustainability standards is often associated with considerable use of resources and investment expenditure, which raises questions regarding the economic viability of such measures, especially for small and medium-sized enterprises. The aim of this master's thesis is to examine the challenges of implementing supply chain law requirements in manufacturing SMEs in Austria. After an introduction to the legal and conceptual foundations, the thesis focuses on identifying key problem areas. Both scientific findings and practical experience from companies are considered. The challenges identified in the literature analysis and expert interviews are analysed comparatively and classified in terms of their practical relevance. Based on these results, a catalogue of recommendations for action was developed that can serve as an initial guide for companies. The aim is to provide manufacturing SMEs with a pragmatic introduction to the topic and to implement initial practical measures - as a preparatory basis for the subsequent implementation of more comprehensive supply chain laws.