Introduction

Scope of application

Compliance program

Protection of whistleblowers

Audit and sanctions

Rules arising from the Sapin II Law

EU law

French law

Rules derived from competition law

Sapin II Law/Competition

Scope ratione personae

Scope ratione materiae

Scope

Development of plan

Measures included in plan

Inclusion in management report

Vigilance plan

Injunctions

Civil liability

Sanctions

Duty of vigilance (devoir de vigilance)

CSR programs

Reporting

Communication

Reporting and communication

Judicial sanctions

Risk to reputation, strategy and stability

Corporate Social Responsability (CSR)

Middlenext Code

IFA Corpus

AFEP - MEDEF Code

Types

Principles of governance

Principles incorporating CSR values

Principles

Comply or explain

Binding force

Private codes of conduct

Compliance

Article L. 225-102-4 of the Commercial Code stipulates that the plan implemented as part of the duty of vigilance must include reasonable vigilance measures to identify risks and prevent serious violations of human rights and fundamental freedoms.

While the law itself does not directly refer to any pre-established normative source, the explanatory memorandum to the proposed law did refer to the United Nations Guiding Principles on Business and Human Rights, adopted in 2011 . Under these principles, the classification of protected human rights and fundamental freedoms is based on a number of references, namely the Declaration of the Rights of Man and of the Citizen  and the International Covenants on Civil and Political Rights and on Economic, Social and Cultural Rights .The French parliamentary works indicate that the preamble to the Constitution of 1946 , the Charter of Fundamental Rights of the EU of 2000 , and France's international commitments such as the Universal Declaration of Human Rights of 1948  and the European Convention for the Protection of Human Rights and Fundamental Freedoms of 1950  may also be taken into consideration. The specific rights guaranteed by these various texts include the right to life and liberty, the right to freedom of opinion and expression, the right to property, freedom of conscience, political rights, the right to work, access to healthcare and education, the right to strike, etc.

Depending on the particular environment in which undertakings operate, they may be inclined to protect certain specific rights rather than others, notably those of “specific groups or populations in need of special attention”, such as women, minorities, indigenous peoples, children, people with disabilities, migrants and their families.

They can refer to instruments made available by the United Nations, such as the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families , the Convention on the Rights of Persons with Disabilities , or the United Nations Declaration on the Rights of Indigenous Peoples .

The Declaration on Fundamental Principles and Rights at Work, issued in 1998 by the International Labour Organization (ILO), forms a second reference block. It expresses the commitment of governments, employers' organizations and workers' organizations to promote fundamental human values, namely freedom of association and the effective recognition of the right to collective bargaining, the elimination of all forms of forced or compulsory labor, the effective abolition of child labor, the elimination of discrimination in respect of employment and occupation, and the guarantee of a safe and healthy working environment.

The final reference, and undoubtedly the most relevant to the corporate world, comes from the OECD Guidelines for Multinational Enterprises13. These principles aim to anticipate and remedy any infringements of human rights - already set out in the UN Guiding Principles - by undertakings in the course of their business activities.

United Nations, Human Rights Council, Guiding principles on business and human rights: implementing the “protect, respect and remedy” framework, 2011.

1789 Declaration of the Rights of Man and of the Citizen.

International Covenant on Civil and Political Rights, 16 December 1966, entered into force 23 March 1976; International Covenant on Economic, Social and Cultural Rights, 16 December 1966, entered into force 3 January 1976.

Preamble to the Constitution of 27 October 1946.

Charter of Fundamental Rights of the European Union, proclaimed on 7 December 2000, OJEC C364/1 of 18 December 2000, which on 1 December 2009 was given the same legal scope as the Treaties by the Treaty of Lisbon.

Universal Declaration of Human Rights adopted on 10 December 1948.

International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, entered into force 1 July 2003.

Convention on the Rights of Persons with Disabilities, entry into force 3 May 2008.

United Nations Declaration on the Rights of Indigenous Peoples, adopted 13 September 2007.

OECD Guidelines for Multinational Enterprises, adopted in 1976.

104. Standards of reference