French Corporate Duty of Vigilance Law

Last updated: 7 December 2023

The Sourcing and parent companies' duty of diligence Act creates a requirement for joint-stock companies that have at least 5,000 employees in France or 10,000 worldwide, either directly or in their subsidiaries, to draw up, implement and publish a due vigilance plan. The plan must include “due diligence measures such as to identify risks and forestall serious infringements of or harm to human rights and fundamental freedoms, personal health and safety and the environment”. It covers the activities of the company, its direct or indirect subsidiaries, and subcontractors and suppliers with which it maintains an established business relationship, insofar as those activities are linked to that relationship.

Want to know more about this policy ? Learn more (French)