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Chapitre 5. Premiers regards sur le devoir de vigilance

Author

Listed:
  • Firouse Boudjellal

    (IODE - Institut de l'Ouest : Droit et Europe - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Reddition de comptes sociaux, transparence, responsabilisation et responsabilité de l'entreprise sont corrélées dans le cadre du devoir de vigilance1. Notre réflexion porte sur l'appropriation de la loi sur le devoir de vigilance par les sociétés concernées et la manière dont elles se conforment à l'« obligation de rendre compte » dans le rapport de gestion, ainsi qu'aux premiers contentieux. L'évocation du « devoir de vigilance », de la « loi sur le devoir de vigilance » ou de la « loi » correspond à la loi sur le devoir de vigilance de 2017, le « reporting extra-financier » réfère à la déclaration de performance extra-financière (DPEF), la loi dite Sapin 2 renvoie à la loi sur la lutte contre la corruption.

Suggested Citation

  • Firouse Boudjellal, 2023. "Chapitre 5. Premiers regards sur le devoir de vigilance," Post-Print halshs-04034273, HAL.
    • Handle: RePEc:hal:journl:halshs-04034273
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04034273
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