Germany is the first EU member state to introduce national legislation governing the corporate duty of care regarding the prevention of human rights violations in supply chains. The law, known as the Act on Corporate Due Diligence Obligations in Supply Chain (LkSG), came into effect on January 1, 2023. It must be observed not only by the affected German companies but also by companies from other countries that wish to enter or already have business relations with German companies in the scope of the law. The article summarizes the legal framework that introduces the LkSG and explains how it applies specifically to Bulgarian companies. The article also draws a parallel with the new European legal framework introduced by the European Corporate Sustainability Due Diligence Directive (Directiv (EU) 2024/1760).