The term “duty of vigilance” has become, in just a few years, essential in discussions between lawyers, general management and CSR managers. In France as in Europe, it symbolizes a profound evolution: that of a growing demand on large companies, called upon to prevent serious violations of human rights, health and the environment not only in their own activities, but also within their subsidiaries, subcontractors and suppliers.
In France, the law on the duty of vigilance for parent companies and contracting entities, adopted in 2017, requires certain large companies to establish, publish, and implement a vigilance plan. This plan must identify and prevent serious violations of human rights, health and safety, and the environment throughout the entire value chain. At the European level, a directive on sustainable business due diligence is being implemented, with the aim of harmonizing and strengthening these obligations in all member states.
Admittedly, only companies exceeding certain employee and revenue thresholds are currently directly affected by these regulations. But the reality is broader: the requirements are trickling down through supply chains. Large corporations are demanding proof of compliance, formal commitments, and improvement plans from their suppliers—often mid-sized or small businesses. Clients are incorporating stricter contractual clauses, increasing the number of CSR questionnaires, audits, and supplier selection criteria. For a tier 2 or 3 supplier, failing to anticipate this evolution means risking the closure of strategic markets in the medium term.
A proven breach of duty can lead to legal action by NGOs, unions, associations, or directly affected victims. These proceedings can be lengthy, costly, and highly publicized. Even if not all disputes result in substantial penalties, the mere existence of such a case can permanently damage the reputation of a brand or group and undermine the trust of customers, investors, and public partners.
In this structure, the Executive Committee (COMEX) plays a central role. It is responsible for issuing the mandate, setting the level of ambition, allocating resources, and making difficult decisions when unacceptable practices are uncovered. It is also responsible for integrating due diligence into other strategic decisions: choice of countries of operation, supply chain structure, purchasing policy, and relationships with certain partners. A management committee that merely approves a due diligence plan once a year without making it a regular topic of discussion is missing the point.
Human Resources (HR) is also on the front line. It is responsible for ensuring respect for fundamental rights within the company itself: non-discrimination, decent working conditions, risk prevention, social dialogue, and respect for freedom of association. But it also plays a key role in fostering and developing skills: training managers on the importance of due diligence, integrating social criteria into international mobility policies, ensuring that social partners are involved in the process, and contributing to the implementation and credibility of whistleblowing mechanisms. The way a company handles internal alerts, protects whistleblowers, and acts on reports is a powerful indicator of its actual level of vigilance.
Even a company not directly subject to the law has an interest in taking action. First, because it is, or will be, evaluated by its customers on these issues. Second, because many best practices in due diligence overlap with fundamental principles of sound HSE-CSR risk management: having a clear risk map, knowing the profile of its main suppliers, setting minimum social and environmental compliance requirements, offering a secure and accessible reporting channel, taking reports received seriously, and investing in team training. Finally, because a structured approach makes it easier to withstand crises: when an incident occurs, a company that has documented its efforts, procedures, and decisions will be better equipped to demonstrate its good faith and commitment to improvement.
