Duty of care: take the lead with ISO 20400

Like an electric shock. On April 24, 2013, in Dhaka, the Rana Plaza collapsed like a house of cards in the heart of the Bangladeshi capital. The disaster claimed more than 1,100 lives and shed a harsh light on the ravages of fast fashion. In this poorly maintained building, which had been illegally raised by four stories, thousands of underpaid workers were making clothes every day for numerous brands, particularly Western ones.

The tragedy quickly raised awareness and highlighted the need for contractors to examine their subcontracting chains, recalls Bruno Frel, responsible purchasing specialist for the AFNOR group. In France, a 2017 law requires large companies to have a risk reduction plan in place and makes them civilly liable in the event of non-compliance. The European Union will follow suit with a similar directive in 2024: the CS3D (Corporate Sustainability Due Diligence Directive).

CS3D: a directive for very large enterprises

But from omnibus to omnibus (the name given to the process of renegotiating several pieces of legislation at once), the backtracking that has been taking place in the EU since 2024 on the issues of ecological transition and CSR threatens this virtuous principle: as with the CSRD , the sister directive on sustainability reporting, the deadlines and thresholds for compliance with the directive are set to be relaxed. At the end of June 2025, a new proposal was put forward to reserve the measures for companies with more than 5,000 employees (instead of 1,000 initially) and a turnover of at least €1.5 billion (instead of €450 million). Their vigilance will be limited to direct suppliers only.

This is nonsense and a lack of vision, according to Stéphane Brabant, a business lawyer specializing in these issues and former expert advisor to John Ruggie, Kofi Annan's special representative (Global Compact and UN Guiding Principles).  This setback is the result of both misinterpretation and miscommunication on the subject and the influence of a movement originating in the United States, which is irritated by extraterritoriality and also seeks to weaken the European Union, he argues. But all over the world, particularly in China and Latin America, governments are adopting similar ESG reporting or due diligence regulations! The duty of vigilance is nothing more than a case-by-case obligation of means, with a guaranteed return on investment for companies that care about their profitability while respecting human dignity. A chain of well-treated suppliers contributes to the development of the countries concerned and, ultimately, creates new markets for the company. 

The fight against greenwashing has also been weakened

In June 2025, a new component of the European Green Deal came under fire from advocates of regulatory deregulation: the draft Green Claims Directive. This text, drafted in 2023, would have prohibited manufacturers from placing vague and unverified claims such as "good for the environment," "carbon neutral," etc. These misleading claims were already the target of a February 28, 2024 directive on consumer information. Green Claims established the principle of using a third-party certifying or verifying body, such as AFNOR Certification , to lend credibility to the allegations. The text is therefore in the process of being abandoned.

Breaking free from the duty of care: a (very) risky gamble

What's more, relaxing the law does not eliminate the risk, points out Vincent Leroux Lefebvre, another expert in responsible purchasing at AFNOR. In terms of image, being associated with a scandal such as the Rana Plaza disaster is disastrous for the companies involved. With consumers becoming increasingly engaged, there is a risk of boycotts, estimated at a 30% drop in turnover over several years.  And there is another danger: on the investor side. They can withdraw abruptly in the event of a scandal, causing stock prices to plummet instantly, continues Vincent Leroux Lefebvre. Finally, there remains the question of ethics.  To put it another way: do we accept slavery in order to produce our consumer goods? On this point, the legal framework has not changed. In Europe, regulations allow customs authorities to seize suspicious products, posing a major economic risk for the company.

Although the latest developments in Brussels, initiated by Germany, tend toward limiting obligations in terms of duty of care, companies cannot therefore avoid the issue. This is where standardization comes in. To guide them in their approach, they can rely on ISO 20400 , a voluntary, non-certifiable standard dedicated to responsible purchasing. A comprehensive guide to improving your supply chain and making long-term progress.

Voluntary standards: a tool for performance

It all starts with risk mapping to clearly identify your ecosystem and priorities. For temporary staffing purchases, for example, you need to check your provider's practices in terms of non-discrimination in hiring, training, occupational health and safety, job insecurity, etc., explains Bruno Frel at AFNOR. Environmental issues, on the other hand, will be secondary here! Bees on the roof do nothing to address the specific risks of this situation. Mapping allows you to focus on the essentials without getting sidetracked.

The standard ISO 20400  also helps structure its approach to acting in the company's best interests. Following the proposed methodology shows, for example, that the most economical approach is not always the most relevant in the long term. For example, tires that are cheaper to buy can generate significant fuel consumption over their entire life cycle.  The standard helps to ask all these questions, analyze them, and make the best decisions for the company and its stakeholders. Often in a spirit of common sense, according to Bruno Frel.

To help economic actors understand these issues, the AFNOR group provides training, advice, and case studies with one goal in mind: to understand the standard and use it wisely, while managing risks. It is a robust tool that contributes to the performance and resilience of the company!