European policy options for companies’ Due Diligence


Large French companies have been engaged for many years in putting CSR at the heart of their strategies. They present the highest level of non-financial information compared to companies worldwide and have made strong commitments, notably to reduce their GHG emissions, to respect human rights, to preserve biodiversity and engage in circular economy. They have a 15-years’ experience in advanced non-financial reporting and they apply the French Law on the Corporate Duty of Vigilance adopted in 20171.
Against this backdrop, large French companies can provide a legitimate and experience-based contribution to the Commission’s preparatory work in the field of EU companies’ due diligence through the supply chain. While being strongly committed to implementing CSR policies and due diligence practices through supply chains according to their values and international guidelines, they believe that punitive legislation is neither an appropriate nor an efficient approach.