Vigilance Plans Reference Guidance
The purpose of this Vigilance Plans Reference Guidance [...] is to explain our organisation’s understanding of Law No. 2017-399 of 27 March 2017, on the duty of vigilance of parent and instructing companies [...] and to provide a tool for the various actors who wish to take it up. In particular, this Guidance should enable civil society, including trade unions and non-governmental organisations (NGOs), to address or deepen their knowledge of the Law...
The first Plans published in 2018 [...] are of a lightness that contrasts with the importance of the stakes of the Law on the Duty of Vigilance...
Without a complete and accurate picture of the risks and their management, the company and its stakeholders are not in a position to know or alert about the company’s impacts, nor to be adequately committed to their resolution...
[T]he “cross-cutting principles”, i.e. the content, scope and perimeter of the obligation, which must constantly guide the company’s conduct in the exercise of the duty of vigilance [...] should [...] be kept in mind and integrated transversely into the Plan...
At each stage and in response to the lack of transparency of the first Plans published in 2018, the Guidance highlights the elements to be retained and published in order to respect the transparency requirement of the duty of vigilance, while ensuring its effectiveness...