Your obligations and their impacts within the framework of the duty of care

Duty of vigilance

For several years, corporate social responsibility (CSR) has become an essential pillar of the strategy of large organizations. In this context, the duty of care has become a structuring legal framework, requiring companies to anticipate and prevent serious risks related to their activities, particularly regarding human rights, the environment, and health. But what does this duty of care actually consist of, and how should companies comply with it?
Published on
June 26, 2025

Duty of care: an ethical and legal imperative for businesses

What is the duty of care?

The duty of vigilance is a legal obligation established in France by the law of March 27, 2017. It requires large companies with more than 5,000 employees (or 10,000 internationally) to develop, publish and implement a vigilance plan intended to prevent serious attacks:

  • To human rights and fundamental freedoms
  • To the health and safety of people
  • To the environment

This obligation is not limited to the company's direct activities. It also extends to its entire value chain, including its suppliers, subcontractors, and business partners, both in France and abroad.

A responsibility that extends throughout the supply chain

To ensure compliance, companies must implement a robust system for collecting and monitoring information from their partners. This involves regularly requesting a set of documentary guarantees to verify suppliers' commitments and practices.

On ethical processes and commitments:

  • Already existing vigilance plans
  • CSR (Corporate Social Responsibility) Policies
  • Internal and subcontracting chain codes of conduct
  • Social and environmental audits
  • Ethical commitments or charters of good conduct

These documents make it possible to assess the maturity of partners on ESG (environmental, social and governance) issues and to detect potential areas of non-compliance or risk.

On products and activities:

  • Environmental and social impact assessments
  • Sustainability certifications (such as ISO 14001, B Corp, Ecocert, etc.)
  • Environmental or health risk analyses
  • Certificates of compliance with local and international legislation

These elements are essential to ensure that your suppliers' activities do not pose major risks to the environment or fundamental rights.

Duty of care: beyond compliance, a lever for performance

While perceived as a regulatory constraint, the duty of care can also become a competitive advantage. By increasing transparency and traceability, companies can:

  • Gain the trust of their customers, who are increasingly sensitive to ethical criteria
  • Reduce their legal and reputational risks
  • Promoting sustainable and responsible innovation
  • Improve their extra-financial rating (ESG)

The duty of care is no longer an option; it's a legal and moral obligation. Companies that proactively comply with it will not only strengthen their resilience but also their legitimacy in a rapidly changing world. Acting today means building an ethical, sustainable, and responsible value chain for tomorrow.

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For several years, corporate social responsibility (CSR) has become an essential pillar of the strategy of large organizations. In this context, the duty of care has become a structuring legal framework, requiring companies to anticipate and prevent serious risks related to their activities, particularly regarding human rights, the environment, and health. But what does this duty of care actually consist of, and how should companies comply with it?
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