One year ago, the French law on the corporate duty of vigilance for parent and instructing companies entered into force. As the first vigilance plans are being published, the law still raises a number of questions regarding its interpretation and implementation, both in France and abroad. Addressing these issues is essential as companies now need to effectively implement their vigilance plan, report on its implementation and update their plan in their next annual management report.
A series of articles, initially published in French in the International Review of Compliance and Business Ethics, and assembled and edited by Stéphane Brabant and Elsa Savourey, provide a practical and multidimensional perspective on several questions related to the law.
How does the law articulate within the business and human rights global context? Which companies fall within the scope of the law and which are the criteria for determining these companies? What is the content of the vigilance plan and how can parent companies identify the entities to be covered by their plan? Who are the stakeholders for the purpose of the law and how can they be associated to the drafting of the vigilance plan?
Taking a multistakeholder approach, this publication addresses these issues in articles from academics, lawyers dedicated to the practice of business and human rights, NGOs representing victims of economic crimes, and international companies committed to implementing socially responsible practices. The authors provide their own views on the law.