LkSG 2026 Perspective (standard + detailed grouping)

This is an overview of all event groups & event types for the LkSG 2026 Perspective and LkSG 2026 (Detailed) Perspective.

An overview of the 2026 changes can be found in the article Updates for LkSG 2026.

In the table below, every event type is listed once, with columns showing its grouping in LkSG 2026 Perspective and its statutory category in LkSG 2026 (Detailed) Perspective.

Event groups in LkSG 2026 Perspective

Environment 2026
Health & Safety 2026
Human Rights 2026
Labor Rights 2026

Statutory categories in LkSG 2026 (Detailed) Perspective

M1 Ban on child labour
M2 Ban on forced labour and all forms of slavery
M3 Disregard for occupational safety and work-related health risks
M4 Disregard for freedom of association and collective negotiation
M5 Prohibition of unequal treatment in employment
M6 Prohibition of withholding a reasonable wage
M7 Destruction of the natural livelihood through environmental impurities
M8 Unlawful violation of land rights
M9 Harmful commissioning/use of private or public security forces
M10 Catch-all: breach of duty capable of impairing a protected legal position in a particularly serious manner
U1 Forbidden production/use/disposal of mercury — Minamata Convention
U2 Forbidden production/use of substances under the Stockholm Convention (POPs)
U3 Prohibited import/export of hazardous waste — Basel Convention

All event types

Event Type	Group in LkSG 2026 Perspective	Category in LkSG 2026 (Detailed) Perspective	Direct	Company
Child Labor	Human Rights	M1 — ban on child labour	Critical	Critical
Child Exploitation	Human Rights	M1 — ban on child labour	Critical	Critical
Modern Slavery	Human Rights	M2 — forced labour / slavery	Critical	Critical
Human Trafficking	Human Rights	M2 — forced labour / slavery	Critical	Critical
Unethical labor	Human Rights	M2 — forced labour / slavery	Critical	High
Fatality	Health & Safety	M3 — occupational safety & health	Critical	High
Building collapse	Health & Safety	M3 — occupational safety & health	Critical	Mid
Explosion	Health & Safety	M3 — occupational safety & health	High	Mid
Shooting	Health & Safety	M3 — occupational safety & health	High	Mid
Health & Safety Issues	Health & Safety	M3 — occupational safety & health	High	Mid
Accident	Health & Safety	M3 — occupational safety & health	Mid	Mid
Injury	Health & Safety	M3 — occupational safety & health	Mid	Low
Labor Rights Violation	Labor Rights	M4 — freedom of association	Critical	High
Social Dialogue Issue	Labor Rights	M4 — freedom of association	Critical	High
Freedom of Thought Violation	Human Rights	M5 — unequal treatment	Critical	High
Discrimination	Human Rights	M5 — unequal treatment	High	Mid
Wage Theft	Labor Rights	M6 — withholding a reasonable wage	High	High
Living Wage	Labor Rights	M6 — withholding a reasonable wage	Mid	Low
Chemical Leakage	Environment	M7 — destruction of natural livelihood	Critical	High
Environmental Issue	Environment	M7 — destruction of natural livelihood	Critical	High
Pollution	Environment	M7 — destruction of natural livelihood	Critical	High
Toxic Contamination	Environment	M7 — destruction of natural livelihood	Critical	High
Transboundary Water Pollution	Environment	M7 — destruction of natural livelihood	Critical	Mid
Biodiversity Degradation	Environment	M7 — destruction of natural livelihood	High	High
Wildlife Trafficking	Environment	M7 — destruction of natural livelihood	High	High
Deforestation	Environment	M7 — destruction of natural livelihood	High	Mid
Land Degradation	Environment	M7 — destruction of natural livelihood	High	Mid
Land conflict	Human Rights	M8 — unlawful violation of land rights	Critical	High
Indigenous Right to Lands Violation	Human Rights	M8 — unlawful violation of land rights	Critical	High
Mineral conflict	Human Rights	M9 — private/public security forces	Critical	High
Restriction of Liberty	Human Rights	M9 — private/public security forces	Critical	High
Human Rights Violation	Human Rights	M10 — catch-all severe breach	Critical	Critical
Sexual Wrongdoing	Human Rights	M10 — catch-all severe breach	Critical	High
Worker suicide	Human Rights	M10 — catch-all severe breach	Critical	High
Mercury Emission	Environment	U1 — mercury (Minamata)	Mid	Mid
POP pollution	Environment	U2 — POPs (Stockholm)	Mid	Mid
Waste Disposal Problem	Environment	U3 — hazardous waste (Basel)	Mid	Mid