Companies’ human rights compliance: the EU integrated approach to support the duty to assess and address human rights related risks of business activities

Abstract

The purpose of this article is, on the one hand, to describe EU support of the adoption of a corporate social responsibility policy by EU undertakings, both within and outside the EU borders. On the other hand, this article will focus on the most recent developments in the field of human rights reporting at national level and, in particular, on the French commitment to implement mechanisms to prevent infringements on human rights across the supply chain.