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. We seek to implement our commitment through rigorous due diligence, ongoing stakeholder engagement, candid disclosure, access to complaint mechanisms and continuous improvement in our 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:
Our commitment in the area of human rights is based on the "Business Ethics & Human Rights" field of action with the topics "Sustainable Supply Chains" and "Compliance & Anti-Corruption". 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. With our Code of Conduct for Suppliers, we also encourage our suppliers to observe human rights due diligence obligations in their area. In addition, we will integrate the topic of human rights into our supplier risk analysis by 2023. 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.
Our commitment to human rights extends to all internationally recognized human rights. In particular, we focus on the most significant human rights risks, including:
We prohibit any kind of forced labor or human trafficking in our operations and value chain and will act against such practices as are identified. We prohibit and refrain from any kind of child labor and are committed to identifying any form of child labor in our operations and value chain and will act against such practices as are identified.
We value and embrace diversity and inclusion so that our collective wealth of skills, perspectives and experience leads to better solutions for our customers. Furthermore, we prohibit discrimination for example on the basis of gender, age, color, ancestry, ethnical or social origin, nationality, sexual orientation, incapacity, religion, world view, or political opinion and work to maintain a work environment that is free from discrimination or harassment, when making any employment decision.
We respect the right 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 are committed to respecting workers’ dignity. Protecting people’s Health and Safety is a top priority for the K+S Group. 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.
We work to ensure full compliance with applicable wage, work hours, overtime and benefits laws. Employees receive wages that are in line with applicable national statutes or, in nations where no minimum wage legislation exists, consistent with applicable local industry benchmarks and in accordance with terms of applicable collective bargaining agreements.
We recognize and respect the particular cultures, histories, and rights of indigenous people who may be particular vulnerable to resource activities in many parts of the world. We follow national law on indigenous consultation and endeavor to attain free, prior, and informed consent wherever necessary.
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.
