[INENTIS/LAW Research Seminar] Corporate Compliance with the French Duty of Vigilance Act: Evidence from a Qualitative Study

September 25th, 2025
12:30pm – 2pm online
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Speakers: Maximiliano MARZETTI & Carla BADER – IÉSEG School of Management
abstract
This presentation explores how companies subject to the French Duty of Vigilance Act (DVA), a landmark legal instrument mandating the identification and prevention of severe human rights and environmental
risks, navigate the complexities of legal compliance. Based on a qualitative study involving semi-structured interviews with corporate actors responsible for vigilance plans, the research uncovers the practical challenges firms encounter and the strategies they adopt in response. The findings highlight a wide diversity in compliance practices, shaped by internal motivations, organizational capabilities, and external pressures. To account for this heterogeneity, the study introduces an exploratory model comprising three interrelated dimensions: Motives – the intrinsic drivers that go beyond legal obligation; Organizational Capabilities – the internal resources and structures that enable or constrain compliance;
External Environment – the influence of regulatory enforcement and civil society actors on corporate behavior. If time permits, we will also trace the evolution of the DVA within the broader transition from soft law to binding legal commitments aimed at enforcing respect for human rights in global supply chains and a conceptual model of corporate compliance.