Transparency or opacity? An analysis of luxury firms’ responses to seven years of Devoir de Vigilance mandatory sustainability risk reporting

Candide Hammel, Claire Frances Lindsay and Marylyn Carrigan

Social Responsibility Journal, 2026, vol. 22, issue 7, 1431-1455

Abstract: PurposeThis paper aims to focus on analysing luxury fashion firms reporting responses to the French Corporate Duty of Vigilance law, as a lens through which to assess the comprehensiveness of reporting related to mandatory disclosures. The Devoir de Vigilance law is relevant as it was one of the first legislative moves to link supply chain risks and environmental and social sustainability.Design/methodology/approachA secondary data content analysis of seven years of reporting by five luxury goods brands is conducted using the legislative reporting requirements of mapping, assessing, preventative actions, alert mechanisms and monitoring schemes as an analytical framework.FindingsThere is basic technical compliance to the provision of mandated reporting, but reports are far from comprehensive as evidence is provided of undefined concepts, vague terminology and the variability of audit and risk management tools applied. These shortcomings result in a lack of comprehensive and specific reporting on human rights and environmental risks in these supply chains, despite the raw materials used being well-documented for human rights abuses and other ethical and environmental issues.Originality/valueThere has been increasing interest in responses to mandated reporting in supply chains. The luxury goods context, the assessment within mandatory rather than voluntary reporting and a focus on reporting content provide an original contemporary investigation of disclosures for sustainability risks within supply chains, through the lens of the mandated Devoir de Vigilance legislation in France.

Keywords: Human rights; Reporting; Supply chain; Audit; Sustainability; Risk (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-07-2024-0431

DOI: 10.1108/SRJ-07-2024-0431

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