K+S conducts business in a manner that respects the human rights and dignity of everyone affected by our operations, i.e. employees, contractors and external stakeholders. Implementation is supported, among other things, through human rights due diligence processes, engagement with relevant stakeholders, disclosures on relevant topics, access to complaint mechanisms, and the regular review of policies and processes.
We are a signatory to the United Nations Global Compact and our commitment to human rights is based on the United Nations Guiding Principles on Business and Human Rights (Guiding Principles) and the OECD Guidelines for Multinational Enterprises. Our approach is further informed by the International Bill of Human Rights and the International Labor Organization’s Declaration on Fundamental Principles and Rights at Work. We always follow the law. Where local law and international human rights law are not aligned, we will act in accordance with the higher standard. Where they are in conflict, we will adhere to national law, while seeking ways to respect international human rights to the greatest extent possible.
Our commitment to human rights extends to all internationally recognized human rights. We comply with legal requirements. We strive towards implementing our commitment through a due diligence process consistent with the UN Guiding Principles and incorporate the following core elements as identified in the German National Action plan on Business and Human rights:
By integrating the topic of human rights into our compliance risk analysis, we address the human rights due diligence obligations to our Group companies and take appropriate countermeasures when risks are identified. Our Supplier Code of Conduct sets out the expectations for suppliers regarding the acknowledgement and observance of our principles and is based on internationally recognized standards. It covers topics such as human and labour rights, health and safety, environmental aspects, and responsible business conduct. In addition, the topic of human rights is integrated into our supplier risk analysis. Human rights and environmental risks in accordance with the Act on Corporate Due Diligence Obligations for the Prevention of Human Rights Violations in Supply Chains (Lieferkettensorgfaltspflichtengesetz) can thus be identified and detected at an early stage through a documented process at our sites as well as at our suppliers.
We focus on the most significant human rights risks, including:
Forced labour, human trafficking and child labour are not consistent with K+S' human rights principles. To support the implementation of these principles, K+S has established policies and human rights due diligence processes that also consider risks within the value chain. Information regarding potential violations can be submitted through existing reporting and grievance mechanisms and is handled in accordance with applicable procedures.
K+S respects the diverse skills, perspectives and experiences of its employees. Discrimination based on gender, age, colour, ancestry, ethnic or social origin, nationality, sexual orientation, incapacity, religion, world view, or political opinion is not permitted. The principles of equal treatment and non-discrimination apply to employment-related decisions. In addition, policies and procedures are in place to help prevent discrimination and harassment in the workplace.
We recognize the rights of our employees, to the full extent of applicable laws, rules, and regulations, to form a workers’ council, collective bargaining unit or other employee representations, and to enter into collective bargaining.
We have the guiding principle: ”We always put safety and the protection of health first and act sustainably in everything we do.” Occupational Health & Safety are integral components of our corporate management approach. We do not tolerate disrespectful or inappropriate behavior, unfair treatment or retaliation of any kind. We do not tolerate any form of bullying, abuse, or harassment. This includes actions that are unwelcome, offensive, intimidating, or discriminatory as well as any form of sexual harassment.
Compliance with applicable legal requirements relating to wages, working hours, overtime and benefits is addressed through relevant corporate processes. Employee remuneration is based on applicable national legal requirements. In countries where no minimum wage legislation exists, local industry benchmarks and the provisions of applicable collective bargaining agreements are taken into account.
We take into account the particular cultures, histories, and rights of indigenous people who may be particular vulnerable to resource activities in many parts of the world. Where relevant to business activities, applicable national legal requirements relating to consultation with Indigenous Peoples are considered. These requirements may also include provisions relating to free, prior, and informed consent.
Since 2021, we have started to conduct risk analyses with our Group companies and implement a regular process. To ensure human rights due diligence at our suppliers, the topic of human rights will be integrated into the supplier risk analysis by 2023. If risks are identified, the first step is a detailed analysis. The specific circumstances are then examined and suitable measures are developed and introduced. These measures and their effectiveness are continuously monitored and adjustments are made if necessary.
In accordance with the German Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), we have appointed a Human Rights Officer.
This individual regularly, and at least once a year, reports on the related activities, for example to the Supervisory Board’s ESG Committee (Environmental, Social and Governance – Sustainability Committee), to the Executive Board, within the sustainability committee, and via other internal company platforms.
In addition, following the adoption of the Act at the end of 2021, a cross‑functional and interdisciplinary working group was established at the beginning of 2022. This working group includes colleagues from the Legal, Procurement, Supply Chain, Compliance and Sustainability functions.
All companies falling within the scope of application of the German Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG) are obliged, upon request by the Federal Office for Economic Affairs and Export Control (BAFA), to provide information and to cooperate in audits. In addition, these companies must prepare an annual report on the due diligence measures implemented, in particular with regard to risk identification and the preventive and remedial measures taken during the past financial year, and make this report publicly available for at least seven years.
Internally, we report on the progress of our activities on a regular basis, at least once a year, for example to the Executive Board, within the sustainability committee and via internal company platforms. Externally, we report through the K+S Annual Report, the UK Modern Slavery Act Statement, as well as at events or in dialogue with policymakers. We respond to enquiries from interested stakeholders and are committed to a continuous exchange of experience.
The LkSG reports of K+S Aktiengesellschaft and K+S Minerals and Agriculture GmbH for the financial years 2023 and 2024 are available only in German and can be accessed on our german website.
Based on the amendment to the LkSG adopted by the Federal Cabinet in autumn 2025, BAFA has, in accordance with its instructions, already completely discontinued the review of corporate reports pursuant to the LkSG in 2025. In addition, it is no longer possible to submit such a report via the BAFA reporting portal. Against this background, we do not publish an LkSG report on our website for the 2025 financial year. Our commitment to respecting human rights and environmental standards as set out in our policy statement remains unaffected. We continue to fully comply with the other LkSG due diligence obligations that go beyond the reporting requirement.
Our Complaint Mechanism provides employees of the K+S Group as well as suppliers, customers, or other third parties with the opportunity to easily and, if necessary, anonymously express concerns about human rights or environmental issues related to the K+S Group and to draw our attention to potential abuses that may arise from the business activities of the K+S Group or along the supply chain.
Please refer to the rules of procedure below for further information on the complaint mechanism.
