Duty of vigilance: prove the assessment of your value chain, don’t just assert it

In brief.
The mandatory scope of the duty of vigilance has narrowed to the very largest groups, but the demand for evidence still cascades all the way down the chain. Falling outside the legal scope does not make requests from contracting companies disappear: asserting is no longer enough, the assessment has to be documented.

The mandatory scope of the duty of vigilance has narrowed to the very largest groups. But the demand for evidence still cascades all the way down the chain. Whether you are subject to it or a supplier, you will have to show, not just tell.

The duty of vigilance requires companies to identify, prevent and remedy the impacts of their activities on human rights and the environment, including at their suppliers and subcontractors. France was a pioneer with its 2017 corporate duty of vigilance law (loi sur le devoir de vigilance); Europe followed with the CS3D directive (CSDDD).

Then the landscape changed. The Omnibus package (Directive 2026/470, in force since March 2026) sharply raised the CS3D thresholds: it now only targets the very largest companies (more than 5,000 employees and €1.5 billion in turnover), with application pushed back to 2029 for the first companies in scope. Many mid-sized companies have fallen out of its scope.

The reflex would be to conclude “this is no longer my problem”. That would be a mistake, and here is why.

The trap: falling out of scope does not make the requests disappear

The rule has stepped back a little, but the evidence keeps circulating. The very largest groups, which are still subject to it, must exercise vigilance over their entire value chain. To do so, they turn to their suppliers: in other words, to a multitude of smaller companies that are themselves excluded from the mandatory scope.

On top of this come the French duty of vigilance law, still in force for the companies it covers, and the banks, investors and contracting companies that build these requirements into their contracts. The result: even outside the direct legal scope, you will receive vigilance questionnaires (on your social practices, your suppliers, your environmental impact) and you will have to answer them credibly.

Asserting is no longer enough: you have to prove

The duty of vigilance is not a declarative exercise. Asserting “we respect human rights at our suppliers” is worthless without supporting evidence: policies, risk maps, third-party assessments, action plans, evidence of follow-up.

This is where many organisations stumble. The information often exists, but it is scattered across procurement, ESG, legal and HR. Gathering it for every request, checking it is up to date, formatting it for each questionnaire: time-consuming and risky work, because an unsupported claim can be turned against you tomorrow.

How Optivalue.ai helps you prove it

This is exactly Optivalue.ai’s territory. We centralise your vigilance documents in a private base, and for each question in a questionnaire (whether it comes from a large contracting company, a bank or a regulator) our specialised agents find the relevant answer and cite it with its evidence: document, page, date.

When no evidence exists, the system does not fabricate a reassuring answer: it flags the gap. And our Gap Analysis identifies the gaps in your vigilance documentation upfront, so that you can fix them before a customer or an auditor discovers them. Every approved answer enriches your base, so the next questionnaire starts with a head start.

You thus move from a logic of assertion to a logic of evidence: exactly what the duty of vigilance, in its spirit, requires.

Key takeaways

The Omnibus has reduced the number of companies legally subject to the duty of vigilance, but it has not reduced the circulation of the requirement. Evidence travels down the value chain, carried by large groups, banks and contracting companies.

So in 2026 the real question is no longer “am I in scope?” but “can I prove the assessment of my value chain, quickly and defensibly?”. Companies that structure their evidence now turn a constraint into an advantage. The others will improvise, with every request, answers they will not be able to back up.

FAQ: duty of vigilance and CS3D

Who is still covered by the CS3D after the Omnibus?Mainly the very largest EU companies with more than 5,000 employees and €1.5 billion in turnover (and non-EU companies generating more than €1.5 billion in turnover in the Union). Application is phased in, with the first companies in scope from 2029.

If I have fallen out of scope, am I in the clear?No. The French duty of vigilance law remains in force for the companies it covers, and above all your major customers, banks and contracting companies will ask you to prove your practices for the purposes of their own vigilance. The demand cascades down the value chain.

What is the difference between the CSRD and the duty of vigilance?The CSRD requires companies to publish sustainability information. The duty of vigilance requires them to act: identify, prevent and remedy impacts on human rights and the environment. The former documents; the latter obliges companies to act.

What do you need to be able to prove?Your policies, your risk map, the assessment of your suppliers and subcontractors, your action plans and your evidence of follow-up. A claim without supporting documents carries no weight in an inspection or a dispute.

Can AI help safely on such a sensitive subject?Yes, if it sources every answer and abstains, rather than asserting, when there is no evidence. The aim is to speed up collection and formatting; approval remains human.

This article is provided for information only and does not constitute legal advice. Obligations under the duty of vigilance and the CS3D depend on your situation; refer to the official texts and to a qualified professional.

Move from assertion to evidence

Optivalue.ai centralises your vigilance documents, sources every answer (document, page, date), flags gaps and builds up your approved answers. Prove the assessment of your value chain, without improvising.

Discover Optivalue.ai →Test it on a real vigilance questionnaire: first draft free, no credit card required.