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  "notes": "The slide outlines the legal framework (UN Guiding Principles and French Duty of Vigilance Law) governing Accor's corporate responsibility.",
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      "text": "The French duty of vigilance obligation is legally binding for Accor SA.",
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      "text": "Accordingly, Accor SA's vigilance plan applies not only to entities incorporated in France but also to local entities established in other jurisdictions, as well as to commercial partners with whom Accor maintains established business relationship. In other words, Accor SA's plan is supposed to cover the activities of entities whose allegedly unlawful practices are described in the present report. Under French law, the vigilance plan must include several core components: (i) a risk mapping designed to identify, analyse and prioritise risks;",
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      "text": "Accor SA is also subjected to French domestic due diligence law. The French duty of vigilance obligation is legally binding for Accor SA. In particular, article L. 225-102-5 of the French commercial code provides that when damage, such as human rights violations, results from a failure to comply with a company's obligations to create and implement due diligence measures (as listed in Article L. 225-102-4 of the French commercial code), this company is held liable and has to compensate for the damage that the execution of these obligations would have made it possible to avoid.",
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      "text": "According to article L. 225-102-4 of the French commercial code, Accor SA has the obligation to establish and effectively implement vigilance plan which include reasonable due diligence measures designed to identify risks and prevent serious violations of human rights as well as harm to the health and safety of individuals, resulting from the activities of the company and of the companies it controls, directly or indirectly, as well as from the activities of subcontractors or suppliers with whom the company maintains an established commercial relationship, where such activities are linked to that relationship.",
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      "text": "Accor SA is expected to align its operations with internationally recognised principles of responsible business conduct. The United Nations Guiding Principles on Business and Human Rights, a soft law instrument, provide a framework based on three pillars -- protect, respect, and remedy -- that guide companies in embedding human rights considerations into their business practices.",
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      "text": "Principle 23 clarifies that companies should respect international human rights standards wherever they operate, including seeking ways to do so when faced with conflicting requirements. As such, companies should not take advantage of operating contexts that provide weaker local protection for human rights by lowering their own standards, but should instead continue to use international standards as the relevant benchmark.",
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      "text": "II.1.- Accor SA's duty of vigilance obligations",
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