Devoir de vigilance en Europe : un nouveau projet législatif en vue dès 2021 !

Le 29 avril dernier, le Commissaire européen à la Justice Didier Reynders a annoncé une initiative législative autour du devoir de vigilance lors d’une conférence en ligne (que vous pouvez visionner ci-dessus) organisée par le groupe de travail du Parlement européen sur la responsabilité des entreprises.

Celui-ci est revenu sur une étude importante menée autour du devoir de vigilance dans la chaîne d’approvisionnement et du respect des droits de l’homme. Il souhaite lancer une consultation publique autour du sujet afin de préparer une initiative législative :

The results show that voluntary action to address human rights violations, corporate climate and environmental harm, although incentivised though reporting, has not brought about the necessary behavioural change.The study found that only one in three businesses in the EU are currently undertaking due diligence which takes into account all human rights and environmental impacts. The survey asked stakeholders about their perceptions relating to possible regulatory options. 70% of business survey respondents agreed that EU-level rules on a general due diligence requirement may provide benefits for business. Those supportive of EU rules believe it would create legal certainty and a single harmonized standard in place of different approaches in the Member States. They indicate it would help levelling the playing field and increase leverage on supply chains in third counties. They also saw the benefit of due diligence as a defence, should a dispute arise. Stakeholders favoured a mandatory due diligence as a legal standard of care, and generally preferred a cross-sectoral regulatory measure, as many companies operate in multiple sectors.

The current crisis has reinforced the support for action: even business organisations, which have been split before the current crisis, come forward with statements in favour of EU action. Just last week, a coalition of investors managing 5 trillion US dollars of assets has asked for mandatory human rights and environmental due diligence legislation. We have already started consulting on the main lines of the possible initiative. The public consultation on the new sustainable finance strategy contains questions regarding sustainable corporate governance and due diligence. DG JUSTICE will also launch its own public consultation regarding the initiative.

À l’image du reporting extrafinancier, les modifications à venir au devoir de vigilance pourraient déboucher sur de nouveaux mécanismes dont du droit dur, c’est-à-dire des sanctions juridiques propres.

Affaire à suivre donc !

Ce contenu a été mis à jour le 30 mars 2022 à 5 h 36 min.