Study on law enforcement by companies - analysis of vigilance plans 2018-2019

The purpose of this study is to analyze the vigilance plans published by companies for the second enforcement exercise of the Due Diligence Act and to highlight related enforcement issues. It covers 83 vigilance plans published between September 2018 and mid-June 2019.

Summary of the study: 
- In the vast majority of companies, the vigilance plans are now formalized and the measures defined, the challenge now is to ensure deployment in all entities and the effectiveness of the measures. 
- A quarter of the companies have organised a dedicated steering and a third party specifies the monitoring of the plan by the company’s highest governance bodies.
- A third of the companies exchanged with their stakeholders on their due diligence plan (at Group level).
- Companies have used ethical alert mechanisms as alert mechanisms within the meaning of the Due Diligence Act.
- Human rights initiatives were strengthened in 2018 with the development of maps and dedicated responses.
- The existing procurement procedures have been revised to focus more on vigilance procedures: identification of dedicated risks, graduated responses and adapted to the identified risks.