[The French Law on the duty of vigilance] only applies to companies whose number of employees, including in their subsidiaries, exceeds a certain threshold: 5,000 employees in France or 10,000 abroad... To date, however, no official list has been published. Furthermore, the government has not put in place any monitoring mechanism to ensure that these companies meet their legal obligations...

Based on public and financial reference databases (Infogreffe, Sirene, Orbis) and by studying the available financial statements of certain non-transparent companies not included in these databases, we have now identified 265 companies that would be subject to the duty of vigilance. According to our research, 72 of these companies, i.e. 27%, have not published any vigilance plan over the last three years despite their legal obligation to do so. Among them are giants of the French economy such as McDonald’s France, Yves Rocher, Avril, Castorama, EuroDisney, Bigard, France Télévisions, KPMG, Picard...

We ask that State aids paid to large companies be made conditional on the publication of a vigilance plan in compliance with legal requirements. The companies concerned must also effectively implement the measures published in their vigilance plan in order to identify risks and prevent serious harm that may occur in their value chains...

[Study in French attached]