Summary
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Details
- France
Mandatory or Exceptions
The Duty of Vigilance Law is mandatory for qualifying companies that meet its employee thresholds.
Companies must:
Publish an annual Vigilance Plan outlining due diligence processes, risk mapping, and preventive measures.
Implement monitoring and alert mechanisms to track and mitigate risks.
Make their plans publicly available and report progress transparently.
Respond to civil or judicial proceedings in case of alleged failure.
Exceptions and Flexibility
The law applies only to large companies exceeding the employee thresholds, thereby excluding SMEs.
Subsidiaries and suppliers are indirectly covered through the obligations of parent companies.
While the framework sets general duties, companies have discretion to design vigilance plans adapted to their specific sector and risk profile.
Deep dive
What’s Required
The France Duty of Vigilance Law (Loi n° 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre) establishes a legal obligation for large French companies to identify and prevent serious human rights, health, safety, and environmental violations resulting from their own activities, those of subsidiaries, and their supply chains.
The law requires companies meeting the thresholds (over 5,000 employees in France or 10,000 worldwide, including subsidiaries) to prepare, publish, and effectively implement a Vigilance Plan (plan de vigilance). This plan must identify risks, establish prevention and mitigation measures, set up alert and monitoring mechanisms, and report publicly each year on progress in their annual management report.
Important Deadlines
27 March 2017: Law adopted and entered into force.
2018 onwards: Companies required to publish their first vigilance plans within annual reports.
Ongoing annual requirement: Plans must be updated, implemented, and published yearly.
2023–2025 period: The law’s influence expands through the upcoming EU Corporate Sustainability Due Diligence Directive (CSDDD), which draws heavily from this French model.
Current Status
The law is in force and binding. French authorities and civil courts have begun enforcing compliance, and companies must demonstrate the effective implementation of their vigilance plans. France remains the first EU Member State to establish a legally binding corporate due diligence duty, and its framework has inspired both the EU CSDDD and similar legislation in Germany and the Netherlands.
Several cases have been filed against major corporations under this law, including multinationals in energy, retail, and banking, for alleged human rights and environmental violations in global supply chains. These proceedings mark a significant shift from voluntary to mandatory corporate accountability in sustainability governance.
Penalties for Non-Compliance
If a company fails to establish or implement an adequate vigilance plan, interested parties (including trade unions, NGOs, or affected individuals) may issue a formal notice demanding compliance.
If the company does not act within three months, the case may be referred to a competent civil court.
Courts may:
Order compliance, requiring the company to prepare or revise its vigilance plan.
Impose liability for damages if harm occurs due to a failure in vigilance obligations.
Apply civil fines and injunctive measures, though the law itself does not define administrative penalties.
Examples of Known Violations
As of 2025, multiple cases have been initiated under the law, including actions against TotalEnergies, Teleperformance, and La Poste.
For example:
TotalEnergies faced litigation related to alleged human rights and environmental harm linked to its Uganda oil project.
Teleperformance was targeted by NGOs for alleged labour violations within global outsourcing operations.
These cases are still under judicial review, highlighting how the law is increasingly used by civil society to ensure corporate accountability.
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