What Löning does

Löning – Human Rights & Responsible Business GmbH is a Berlin-based management consultancy founded in 2014 by Markus Löning, Germany's former Federal Government Commissioner for Human Rights. The firm advises businesses on integrating human rights due diligence into their operations and value chains, with a service portfolio spanning risk analysis and impact assessment, gap assessments, policy and governance development, supplier management systems including "beyond audit" solutions, grievance mechanism design, performance measurement and reporting, and complementary services such as country research, legal monitoring, executive briefings, capacity building, and M&A and ESG due diligence. Its methodology is anchored in international standards including the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises, and key European regulations such as the German Supply Chain Due Diligence Act (LkSG), the Corporate Sustainability Reporting Directive (CSRD), and the Corporate Sustainability Due Diligence Directive (CSDDD).

The firm's product surface extends beyond pure advisory into a content and tooling ecosystem, including the Country Risk Register Plus for country-level human rights risk assessment, the Löning Academy for training and webinars, and a Resource Hub of guides on forced labour, CSRD, CSDDD, and LkSG compliance. Löning serves multinational corporations with global supply chains, international non-profit organizations (e.g., WWF Germany, ICANN), industry associations, and medium-sized businesses, operating across Germany, Europe, and selected international markets through direct enterprise engagement. The company is founder-owned and privately held with 11-50 employees, generating revenue on a professional services, quote-based pricing model with no disclosed external funding, subsidiaries, or M&A activity.

Name

Löning

Legal name

Löning – Human Rights & Responsible Business GmbH

Website

https://loening.org

Company type

Private

Founded year

2014

Operating status

Operating

Headcount range

11–50 employees

Short description

Löning is a Berlin-based management consultancy founded in 2014 that advises multinational corporations, non-profits, and industry associations on human rights due diligence, risk assessment, and supply chain compliance aligned with LkSG, CSRD, CSDDD, and UN/OECD standards.

Ownership category

akta.pro rank

Product category

Human Rights & Responsible Business Advisory

NAICS

Management Consulting Services (54161)

SIC

Services-Management Consulting Services (8742)

akta.pro primary industry

Sustainability & ESG Consulting (BPAHACAK)

Keywords

• Human rights due diligence
• Supply chain compliance
• Responsible business advisory
• ESG consulting services
• Sustainability strategy consulting

Headquarters

HQ city

Berlin

HQ country

Germany

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D

Revenue model

1. Consulting and Advisory Services: Professional services revenue generated through human rights due diligence consulting, risk assessments, gap assessments, policy development, governance structures, risk management systems, grievance mechanisms, and performance reporting services. Also includes complementary services such as country-specific research, legal monitoring, executive briefings, capacity building, stakeholder engagement, and M&A/ESG due diligence.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels6 records

Core offering

Löning is a management consultancy that advises multinational corporations, non-profit organisations, industry associations, and medium-sized businesses on incorporating respect for human rights into their operations and value chains. Its core offering is a Human Rights Due Diligence Management System encompassing risk analysis and impact assessment, gap assessment, policy and governance development, supplier management (including 'beyond audit' solutions), grievance mechanisms, and performance measurement and reporting. Complementary services include country and sector-specific research, legal monitoring, executive briefings, capacity building, stakeholder engagement, and specialized M&A and ESG investment due diligence. The firm also operates the Löning Academy training platform and the Country Risk Register Plus country risk assessment tool.

Product overview

Löning offers a comprehensive portfolio of human rights advisory services built around a core Human Rights Due Diligence Management System. The core service encompasses risk analysis and impact assessment, gap assessment, policy development, governance structures, risk management and mitigation, grievance mechanisms, and performance reporting. Supporting this core offering are complementary services including country-specific research, legal monitoring, executive briefings, capacity building, stakeholder engagement, and specialized due diligence for M&A and ESG investment contexts. The product suite also includes the Country Risk Register Plus tool and the Löning Academy training platform. Additionally, the company provides a Resource Hub with practical guides on forced labour risks, CSRD, CSDDD, and LkSG compliance, along with published knowledge papers and studies on various human rights topics.

Differentiator

Problem solved

Functional benefit

Brands

• Löning Academy: Training and capacity building platform offering webinars and educational resources on sustainability challenges and human rights due diligence.

Products and services

• Human Rights Due Diligence Management Services Core consulting engagement that establishes and operates a company's Human Rights Due Diligence Management System, covering risk analysis and impact assessment, gap assessment, policy and governance development, supplier management including 'beyond audit' solutions, grievance mechanisms, and performance measurement and reporting. Targeted at multinational corporations, international non-profits, industry associations, and medium-sized businesses.
• Country Risk Register Plus Country risk assessment tool that helps businesses identify and evaluate human rights risks across different geographic locations to inform due diligence and supply chain decisions.
• Löning Academy Training and capacity-building platform offering webinars, courses, and educational resources on human rights due diligence and sustainability challenges for corporate teams and executives.
• Country and Sector-Specific Research and Briefings Customized country reports, industry insights, policy briefings, and benchmarks to support client knowledge-building and internal alignment on human rights issues.
• Legal Monitoring Legal briefs on a client's human rights legal landscape and the business implications of legislative developments and court decisions.
• Executive Briefings Customised, succinct summaries of key information on human rights risks relevant for corporate decision-makers and investors.
• Capacity Building Tailored internal training, supplier workshops, and executive sessions on human rights topics to align teams and strengthen human rights outcomes.
• Stakeholder Engagement and Facilitation of Dialogue Mediation, consultation, roundtables, and other engagement with internal and external stakeholders to achieve credible and effective results, including crisis management when necessary.
• Human Rights Due Diligence in the M&A Context Due diligence on a target company's human rights risks, policies, and processes and assessment of its risk management system to ensure adequate valuation in M&A transactions.
• Human Rights Due Diligence in the ESG Investment Context Due diligence on portfolio companies' human rights risks and management maturity, and engagement with management to improve compliance with sustainability standards in the ESG investment context.

Named customers3 records

Segments4 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Eight partnerships are on record, tiered core and notable.

• WWF GermanycoreStrategic or Co-development PartnerLöning conducted an investigation of WWF Germany's human rights due diligence processes, focusing on selected conservation projects in Africa. The engagement included identifying gaps and providing concrete recommendations for improvement. This partnership demonstrates Löning's capability in assessing human rights compliance in complex operational environments.
• ESCP Business SchoolcoreStrategic or Co-development PartnerJoint study partnership examining sustainability strategy including respect for human rights as an essential factor for companies to survive the pandemic. ESCP Business School collaborated with Löning on research examining how companies can build robust sustainability strategies.
• ICANNnotableStrategic or Co-development PartnerLöning conducted a Human Rights Impact Assessment of ICANN Organization's daily operations. This engagement involved mapping human rights impacts of ICANN's operations and publishing findings on human rights due diligence in the internet governance context.
• Business & Human Rights Resource CentrenotableStrategic or Co-development PartnerMultiple collaborations including announcement of Löning's Quick Check Tool, Knowledge Paper Coffee, and various publications on human rights topics. The BHRRC featured Löning's work and tools for assessing and building due diligence processes.
• Geneva AcademynotableStrategic or Co-development PartnerLöning's Knowledge Paper on Modern Slavery was cited in a Geneva Academy publication on Gender Responsive Due Diligence for Business Actors, demonstrating academic recognition of Löning's research contributions.
• UN Global CompactcoreStrategic or Co-development PartnerLöning is a signatory to the UN Global Compact and submits annual Communication on Progress (CoP) reports. The company committed to integrating UN Global Compact principles into business strategy, culture, and daily work.
• UN Guiding Principles on Business and Human Rights (UNGPs)coreOthersLöning's approach is guided by the UN Guiding Principles on Business and Human Rights (UNGPs), providing the foundational framework for their human rights due diligence services and methodologies.
• OECD Guidelines for Multinational EnterprisescoreOthersLöning's services are aligned with OECD Guidelines for Multinational Enterprises, incorporating these international standards into their due diligence frameworks.

Scale indicators2 records

Recent moves6 records

Expansion highlights5 records

Others

• IntegrityNext: SaaS platform for supply chain due diligence and ESG compliance monitoring; competing for the same compliance workflow budgets as Löning via software rather than consulting, particularly around LkSG/CSRD supplier assessments.
• Sedex: Global supply chain ethics platform (SMETA audits, member due diligence data); competes indirectly for supply chain HRDD-related budgets via a software-driven platform model rather than bespoke consulting.

Regional players

• Forliance: Germany-based sustainability consultancy with overlap in EU regulatory advisory (CSRD, LkSG) and supply chain services; competes for some German corporate mandates and brings similar DACH-region regulatory knowledge to Löning.

Direct peers

• BSR (Business for Social Responsibility): Leading global sustainability and human rights consultancy advising multinationals on supply chain due diligence, ESG strategy, and responsible business; the most internationally established direct peer to Löning with overlapping HRDD and supply-chain advisory practices.
• TwentyFifty (now part of ERM): Specialist consultancy focused on human rights and modern slavery due diligence, now integrated into ERM; overlaps with Löning on HRDD buildout, supply chain risk, and modern slavery advisory for multinational clients.
• Article One Advisors: Boutique human rights due diligence advisory helping companies operationalize the UNGPs; directly competitive with Löning on HRDD management, M&A HRDD, supply chain due diligence, and stakeholder engagement.

Emerging players

• EcoVadis: SaaS platform for supply chain sustainability ratings with adjacent HRDD and compliance assessment offerings; competes for some supplier due diligence mandates that overlap with Löning's supplier management and "beyond audit" services.

Broad incumbents

• ERM (Environmental Resources Management): Global environmental, sustainability, and human rights consultancy that acquired TwentyFifty; overlapping HRDD capabilities and serves the same multinational and EU corporate client base from a much broader portfolio spanning ESG strategy, climate, and EHS.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/teamloening

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Löning