The report, published on 24 February 2022, assesses the implementation of the existing French corporate duty of vigilance law.

French Statute No. 2017-399 of 27 March 2017 (the 2017 Statute) created a duty of vigilance (devoir de vigilance) for companies crossing determined thresholds (see definitions on page 3). Such companies are required to implement a public, comprehensive plan aimed at identifying risks and preventing and mitigating serious violations of human rights, human health, and the safety of the environment. With the 2017 Statute, France bolstered what now appears to be a global movement of regulation of corporate activity through supply chain-related legislation, as it was quickly joined by the Netherlands (2019, in relation to child labour only), Germany (2021), and now possibly the EU (for more details, see this Latham Client Alert). Meanwhile, Belgium, Norway, Finland, and Luxemburg are discussing similar legislation. The UK implemented the Modern Slavery Act in 2015.