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.

In Part I, Shift analyzes the maturity of human rights reporting pre plan de vigilance, by examining information from 2017 and early 2018. This report establishes a baseline against which we will evaluate improvement.