FRANCE Trends and Developments Contributed by: Myriam Epelbaum, Tom Vauthier and Pauline Joly, Bredin Prat
Although these requirements were initially conceived as instruments of public enforcement, the shareholder group Shareholders for Climate (Actionnaires pour le Climat) served formal notice, in October 2024, on sev- eral listed companies to comply with their obligations under the French Environmental Code. Duty of Vigilance Law The French corporate Duty of Vigilance Law ( Loi No 2017-399 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre ) requires large French companies to (i) establish a Vigilance Plan to identify and prevent serious harm caused to human rights, fundamental freedoms, health, safety, and the environment; and (ii) publish and implement the plan effectively. With the transposition of the CS3D into French law, the content of this duty of vigilance is expected to evolve, but such transposition is currently suspended, pending European work. Focus on Specific Environmental Matters in the Vigilance Plan While all environmental risks fall, in principle, within the scope of the Vigilance Plan, climate and imported deforestation are highlighted because they arise fre- quently in corporate risk mapping and stakeholder scrutiny, and sit at the crossroads of multiple regula- tory and disclosure frameworks. Climate A majority of companies subject to the Duty of Vigi- lance identify climate-related issues in their risk map- ping. A minority indicate that climate is not material for them, and a few consider (or have considered) that climate risks are not covered by the Duty of Vigilance. The Vigilance Plan addresses “serious harms” linked to the company’s activities, whereas CSRD relies on a double-materiality assessment; the two frameworks therefore use different materiality approaches. Com- panies that do identify climate risks typically reference transition planning and targets reported elsewhere (eg, under ESRS E1), while reflecting them in vigilance measures according to their internal mapping. Imported Deforestation in the Vigilance Plan Companies producing or marketing products derived from agriculture or forestry and who are subject to the Duty of Vigilance law are expected to include due
diligence measures in their vigilance plan relating to deforestation risks (French Commercial Code, Article L. 225-102-1 paragraph 4). However, although this provision entered into force in 2024, the ministerial order specifying the categories of companies con- cerned has not yet been published. Separately, importers of timber remain subject to Regulation (EU) No 995/2010 (EU Timber Regulation), which requires a due-diligence system to avoid plac- ing illegally harvested timber on the EU market. Litigation under the Duty of Vigilance Law In 2024, the Paris Court of Appeal (Cour d’appel de Paris) and the Judicial tribunal of Paris (Tribunal judi- ciaire de Paris) both established specialised chambers to handle all litigation arising from Act No 2017-399 of 27 March 2017 on the corporate Duty of Vigilance (devoir de vigilance) and, more broadly, all emerging disputes involving sustainability matters. Those cham- bers notably have exclusive jurisdiction over the litiga- tions arising from the implementation of the Duty of Vigilance. By concentrating this technically complex litigation within a single court chamber at each level of jurisdic- tion, the legislator sought to enhance legal certainty and consistency in case law. This objective was illus- trated by a series of 2024 decisions in which the Paris Court of Appeal overturned earlier first-instance rul- ings that had dismissed Duty of Vigilance claims on procedural grounds – such as standing, interest to sue, or the validity of formal notices. The Court of Appeal lifted several procedural barriers erected by lower courts, allowing the substantive merits of these actions to be examined. Several Duty of Vigilance actions remain pending – some focused squarely on environmental issues (climate, deforestation, pollution), others combining environmental risks with human-rights impacts. In the eight years since the Duty of Vigilance Law was passed, only two cases have been decided on their merits. On 17 June 2025, the Paris Court of Appeal (RG No 24/05193) upheld the first-instance order requir- ing La Poste to strengthen its vigilance plan. On 13 February 2025, the Tribunal judiciaire de Paris (RG No 24/11283) dismissed union claims seeking to compel
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