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Human Rights Reporting in France: A Baseline for Assessing the Impact of the Duty of Vigilance Law

Author: Michelle Langlois, Shift Project, Ltd, Published on: 8 October 2018

"Human Rights Reporting in France: A Baseline for Assessing the Impact of the Duty of Vigilance Law", Sep 2018

In 2017, the entry into force in France of the Duty of Vigilance law marked an important opportunity to accelerate and expand implementation by companies of the UN Guiding Principles on Business and Human Rights...

But how will we know what difference the law makes in practice? To help answer that question, Shift decided to analyze the human rights reporting of the 20 largest companies in France..This research project aims to determine whether and to what extent the Duty of Vigilance law incentivizes French companies to improve their human rights reporting.

The research project consists of two phases.

1. The first phase analyzes the maturity of pre plan de vigilance reporting by looking at information disclosed by the selected companies [...] before companies published their first duty of vigilance plans. This report presents the conclusions of the first phase and establishes a baseline against which we will evaluate improvement.

2. The second phase analyzes the maturity of post plan de vigilance reporting by reviewing the selected companies’ reporting... This phase will begin this fall...

The individual results of the maturity analysis of the 20 French companies are anonymized and trends are discussed at the group level. However, companies are identified by name when used as examples of good reporting. [refers to Airbus, Air Liquide, AXA, BNP Paribas, Danone, Engie, Essilor, Kering, L’Oréal, LVMH, Oran- ge, Pernod Ricard, Safran, Saint-Gobain, Sanofi, Schneider Electric, Société Générale, Total, Vinci and Vivendi]

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