In the context of the new Duty of Vigilance Law, Shift’s “Human Rights Reporting in France” aims to evaluate the extent to which the new French legislation brings companies closer to the reporting expectations that were set by the UN Guiding Principles on Business and Human Rights. This two-part study aims to uncover whether the French Duty of Vigilance Law would have any influence on the maturity of the companies’ public disclosure, as measured against the expectations of the UN GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS (UNGPs).

We hope the key findings from this study can guide companies towards better alignment with the intent of the Duty of Vigilance Law, and the UNGPs, as well as highlight opportunities for ensuring similar legislations fully achieve their intended impact.