Which companies must adopt a vigilance plan in France?

A vigilance plan is required of a company that, at the close of two consecutive financial years, employs at least five thousand staff within itself and its French subsidiaries, or at least ten thousand within itself and its French and foreign subsidiaries. The plan sets out a risk map, procedures for assessing subsidiaries, subcontractors and suppliers, mitigation measures, an alert mechanism and a monitoring scheme, drawn up with stakeholders. The plan and its implementation report are published in the management report, and a formal notice left unanswered for three months opens the way to a court injunction.