Knowledge Base

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Questions

Which companies are subject to the duty of vigilance law in France?

All French companies, regardless of size
Joint-stock companies employing at least 5,000 employees in France or 10,000 employees including subsidiaries
SMEs with revenue exceeding EUR 50 million
Listed companies only

What is the impact of the European CS3D directive on French law?

It eliminates all obligations under the French law
It lowers thresholds and introduces stricter administrative sanctions
It entirely replaces the French law with a single European framework
It has no impact on French companies

What is the first mandatory element of the vigilance plan under French law?

A whistleblowing and reporting mechanism
A risk mapping exercise
A framework for monitoring implemented measures
Regular assessment procedures for subsidiaries

What is a major limitation of the French duty of vigilance law?

The absence of an official list of covered companies and a supervisory authority
The excessive complexity of the vigilance plan for small businesses
Excessive obligations placed on foreign subcontractors
The lack of employee training on the duty of vigilance

The French duty of vigilance law imposes financial penalties for non-compliance.

True
False

The European CS3D directive requires a climate transition plan aligned with the 1.5°C target.

True
False

Categorize items by dragging them to the appropriate zones

Items to categorize:

Risk mapping
Board of directors oversight
Regular assessment procedures
Creation of CSR committees
Categories:

Risk management

Corporate governance

Landmark decision on the duty of vigilance in France

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