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  "notes": "The slide highlights a potential contradiction between the company's stated vigilance plan and the actual risks identified in their operations.",
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      "text": "Given Grizzly’s findings, it may be questioned whether Accor SA’s risk assessment processes, mitigation measures, regular assessment procedures, and remediation measures were robust enough to detect risks of human rights violations.",
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      "text": "(ii) procedures for the regular assessment of the situation of subsidiaries, subcontractors and suppliers... (iii) appropriate measures... (iv) a whistleblowing and reporting mechanism... (v) a monitoring mechanism...",
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      "text": "Given Grizzly's findings, it may be questioned whether Accor SA's risk assessment processes, mitigation measures, regular assessment procedures, and remediation measures were robust enough to detect risks of human rights violations.",
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      "text": "In sum, duty of vigilance obligations require Accor SA to conduct a comprehensive assessment of its entire value chain. Importantly, French courts have previously emphasised that such assessments must be proportionate to the potential severity of violations.",
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      "text": "As part of its preventive measures aimed at combating child exploitation, Accor SA highlights its WATCH programme, which is described as follows: The program relies on a set of tools and training made available to hotel managers and employees.",
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      "text": "Accor SA has published a vigilance plan annually since 2017. The most recent version was published in 2025, page 265 onwards.",
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      "text": "Among the identified risks, those related to forced labor, indecent working conditions, and human trafficking have been identified as salient in countries where the Group operates, in the Middle East, Asia-Pacific, and Latin America.",
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      "text": "Among the identified risks, those related to forced labor, indecent working conditions, and human trafficking have been identified as salient in countries where the Group operates, in the Middle East, Asia-Pacific, and Latin America. — Accor SA Vigilance Plan (p. 266)",
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      "text": "II.2.- The content of Accor SA's vigilance plan",
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