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Parliamentary proposal on the corporate duty of vigilance and care in value chains

Belgium Forthcoming 2021

On April 22 (2021), the Federal Parliament voted in favour of a due diligence bill proposal to strengthen the obligations of companies throughout their supply chains. In addition, Article 30 of the Belgian Vigilance Proposal states that the description of the measures implemented to comply with the duty of vigilance and, where the company is obliged to establish it, the due diligence plan itself, must be included in the company’s management report referred to in Article 3:5 of the Belgian Companies and Associations Code. The Belgian Vigilance Proposal is intended to apply to all companies established or active in Belgium.

More information

In doing so, the Belgian Vigilance Proposal 18 Loi n° 2017-399 (FR) 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre, JO 28 March 2017, 19 Article 8 of the Belgian Vigilance Proposal. 20 Article 8, §3 of the Belgian Vigilance Proposal. 21 Article 8, §3-4 of the Belgian Vigilance Proposal. 22 Directive of the European Parliament and the Council nr. 2014/95/EU of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, Text with EEA relevance, OJEU 15 November 2014, L 330, 1–9. 23 Article 14 of the Belgian Vigilance Proposal. 24 See Article 41bis of the Belgian Criminal Code. goes beyond the non-financial and diversity reporting requirements that stem from the EU NonFinancial Reporting Directive22, as implemented by the Belgian law of 3 September 2017 and incorporated in Article 3:6, §2, 6° and §4 of the Belgian Companies and Associations Code. I

Organizations covered by the instrument

All Companies

Industry scope

All/none specified







Date of publication


Mandatory or voluntary


The geographical scope


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