Devoir de vigilance
Loi n° 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et donneuses d'ordre
Topic : Supply chain due diligence · Level : National
Today
In force; Paris Court of Appeal ruled on the merits (La Poste, 17 Jun 2025). CSDDD transposition due by 26 Jul 2028.
Summary
French law requiring very large companies to identify and prevent severe human rights, health and environmental harms in their own operations and supply chains. Plans are public. Courts can order compliance and award damages.
Who is concerned
- Turnover
- non précisé
- Employees
- >=5,000 in France or >=10,000 worldwide
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Triggering activities
- French SA/SAS parent above headcount
- 2 consecutive financial years
- Group incl. direct/indirect subsidiaries
- Extraterritorial reach
- Yes
Plan covers subcontractors and suppliers worldwide with an established commercial relationship.
- Examples
- French retail group sourcing apparel in Asia
- French automotive group with Chinese tier-1 suppliers
What the law requires
- Establish and publish an annual vigilance plan (risk map, assessments, mitigation)
- Assess subsidiaries, subcontractors and suppliers with an established relationship
- Set up an alert and whistleblowing mechanism with trade unions
- Report on implementation and effectiveness of the plan
Penalties
No fine (civil fine struck down, Cons. const. 2017-750 DC). Court injunction with periodic penalty and civil liability for damages.
What this changes for a supplier in China
French buyers extend risk mapping to Chinese suppliers: questionnaires, audits, corrective action plans and contract clauses on human rights and environment.
Expected evidence
- Supplier code of conduct signed
- Social/environmental audit report
- Corrective action plan with deadlines
Tiers : Tier 1-N