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Report on directors’ and officers’ civil liability in sustainability and vigilance

September 2024 Publications

Written jointly by Didier Martin, Olympe Dexant-de Bailliencourt, Tom Vauthier, Guilhaume Agbodjan and Pauline Joly

Published by the Club des Juristes

This report examines the growing implications for corporate directors and officers in terms of their civil liability in the areas of sustainability and vigilance. It analyzes the effects of the transposition into French law of the Corporate Sustainability Reporting Directive (CSRD), as well as those of the 2017 Duty of Vigilance Act and the forthcoming transposition into French law of the CS3D Directive, which, while creating new grounds for liability, do not alter the legal regime for holding directors and officers liable. Read more