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Duty of vigilance: Diane de Saint-Affrique analyses corporate practices

Faculty and research
Knowledge, Technology and Organization

Published on June 23, 2026

As the European Union has just eased the duty of vigilance framework through the Omnibus I directive, adopted on 24 February 2026, the issue remains central to the legal and managerial transformations facing companies. The new European framework narrows the scope of the CS3D directive to companies with more than 5,000 employees and €1.5 billion in global net turnover, with implementation scheduled from 26 July 2029.

In this context, Diane de Saint-Affrique, Professor of Law at SKEMA Business School, is publishing the third part of her work on the French duty of vigilance law of 2017 with SKEMA Publika. After examining the scope of the law and its compatibility with the economic reality of companies, she now analyses the actions implemented by organisations to comply with their obligations.

An analysis based on 20 companies

Drawing on interviews with executives, general secretaries and compliance directors from 20 companies, she examines the measures put in place: risk mapping, supplier monitoring, whistleblowing systems, employee training, and the integration of social, human rights and environmental issues into internal processes.

Her analysis comes as the duty of vigilance enters a more contentious phase in France, as shown by the ruling handed down in March 2026 in the Yves Rocher case. The issue now extends beyond the legal framework: it has become a matter of governance, responsibility and corporate transformation.

Read the third part of the report

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