As part of a two-phase study, Shift examined whether the French Duty of Vigilance Law had any influence on the maturity of the companies’ public disclosure, as measured against the expectations of the UN Guiding Principles on Business and Human Rights (UNGPs).

Phase 1 looked at the human rights reporting of the 20 largest French companies from 2017 and early 2018, before companies were required to comply with the Duty of Vigilance Law. In the second phase, Shift examined their first vigilance plans and implementation reports from 2018 and 2019. Both reports are available below.