CS3D Directive: CSR and duty of care 

France was the first state at European level to adopt a law on the duty of vigilance which requires the establishment and implementation of a vigilance plan including measures to identify risks and prevent serious violations of human rights, fundamental freedoms, the health and safety of persons or the environment resulting from their activities, those of the companies they control, subcontractors or suppliers with whom they have an established commercial relationship. 

The CS3D directive, in this line, brings even more constraint by its extended scope. 

Each state will have to create or designate a supervisory authority that will be responsible for investigating and sanctioning companies that do not comply with their obligations by imposing fines of up to 5% of their global turnover. Companies will also be liable for damages caused by failure to comply with their due diligence obligations and must fully compensate their victims. 

Gouache avocat supports you in this regulatory evolution, through various compliance procedures: 

Our lawyers can assist you in: & 

 
• Training and awareness 

• Drafting your Vigilance Plan:  

• risk mapping  

  

• Procedures for evaluating subcontractors and suppliers,  

• actions to mitigate risks or prevent serious harm, 

•  Alert and reporting mechanism, 

•  monitoring of implemented measures and evaluation of their effectiveness 

• Audit and monitoring of your vigilance plan: 

• Assistance in the pre-litigation and litigation phases, in particular before the new Chamber 5-12 of the Paris Court of Appeal, competent to rule on appeal on decisions relating to the duty of vigilance, the obligations under the CSRD and CS3D directives, as well as environmental and social liability actions.