[ Responsible Purchasing ]
The Purchasing Department > > Mapping and Traceability >> Action Plan
Organizing the function within the company
Purchasing plays a unique role within companies: as the primary link ensuring the procurement of goods and services, it is often the last function to be engaged after Sales and Operations. As the bodies responsible for their value chains, Procurement Departments must take into account the associated environmental, societal, and ethical impacts. They are therefore on the front lines when it comes to addressing the regulatory and strategic challenges of CSR.
Toward Responsible Purchasing
For a company, responsible procurement involves reducing environmental impacts while promoting fair social practices throughout its entire value chain. According toADEME1, it is also a way to contribute tothe circular economy, where responsible procurement is one of the seven pillars that make up a product’s life cycle—from its (eco)design through to its end of life.
When we support our large corporate clients in implementing responsible procurement, we help them shift their mindset: it’s about moving beyond the traditional triad of Purchase Price / Quality / Lead Time to focus on Total Cost of Ownership (TCO) / Quality / Lead Time / CSR. This approach takes into accountthe overall impact of their purchases.
1 ADEME: Agency for Ecological Transition
Regulations Regarding
Responsible Purchasing
In France, three major legislative frameworks set forth companies’ obligations regarding responsible procurement and, more broadly, CSR:
The Duty of Care
This French law applies to French companies with more than 5,000 employees worldwide, as well as to international companies operating in France with more than 10,000 employees.
Objectives: To prevent social, environmental, and governance risks associated with the company’s operations and its value chain.
Requirements: The company must formalize the five phases of the due diligence plan: Risk mapping | Mitigation and prevention measures | Assessment procedure | Whistleblowing mechanism | Follow-up on actions.
CS3D
The Corporate Sustainability Due Diligence Directive is a European instrument modeled after the Duty of Care. As of February 2026, its scope applies to companies with more than 5,000 employees and revenue exceeding 1.5 billion euros.
Requirements: identical to those of the Duty of Care, but companies must also integrate the Duty of Care into their corporate governance and strategic planning; and they must meet a results-based obligation to reduce risks.
In the event of non-compliance, financial penalties of up to 3% of revenue may be imposed.
The CSRD
The Corporate Sustainability Reporting Directive pertains to non-financial reporting by European companies. It applies to any company with 1,000 or more employees and annual revenue exceeding 450 million euros.
Objectives: It aims to improve the quality and reliability of this data by making it more accessible through standardization rules.
Requirements: The company is required to conduct a double materiality analysis; comply with the 12 standards and 82 disclosure requirements, addressing more than 1,100 disclosure items; and submit an annual report.
A Structured Procurement Function
Before rushing headlong into adding sustainability clauses to contracts and supplier reviews, it is important for the procurement function to have structured and efficient processes in place.
We can help you implement:
- Segmentation of Purchase Categories
- A definition of procurement responsibilities, shared with other departments within the company
- A code of conduct that enshrines the values and commitments of buyers
- A supplier charter to provide a framework for the relationship between the company and its suppliers
- A process for defining product specifications that incorporates the Purchasing function
- A well-defined, structured supplier selection process that complies with a request for proposals
- A well-established contractual framework
- Supplier monitoring that includes performance measurement
We use an in-house maturity assessment questionnaire that takes into account the structure of the procurement function, governance, procedures, capacity, and continuous improvement, as well as existing reporting practices.
Throughout this process, we engage your stakeholders to align on a common vision and define objectives that strike a balance between effort-based and results-based obligations.
Level 4
Supply Chain Transformation
- Multi-Year Strategic Vision
: CSR Integrated into Processes - Economic Performance Through Technical and Commercial Leverage: TCO
- Integration of CSR Initiatives and Stakeholders
Level 5
Societal Transformation
- Systemic Management
- Organizational Excellence and Continuous Improvement
- Economic, Social, and Environmental Performance
- Impacts at the company level
Level 1
Placing an Order
Level 2
Supply Chain Management
Level 3
Purchasing Management
Level 5
Societal Transformation
- Systemic Management
- Organizational Excellence and Continuous Improvement
- Economic, Social, and Environmental Performance
- Impacts at the company level
Level 4
Supply Chain Transformation
- Multi-Year Strategic Vision
: CSR Integrated into Processes - Economic Performance Through Technical and Commercial Leverage: TCO
- Integration of CSR Initiatives and Stakeholders
Level 3
Purchasing Management
Level 2
Supply Chain Management
Level 1
Placing an Order
In seeking to engage in responsible purchasing, a well-structured Procurement Department will address two key principles:
1. Companies do not have direct control over their suppliers’ practices, which poses numerous risks: inappropriate or fraudulent labor practices, or the use of products that harm the soil, air, or biodiversity, can lead to supply chain disruptions and shortages, increased costs, and reputational risk. That is why it is important to carefully evaluate a company’s supplier base in order to assign a risk level to each supplier.
2. There is no such thing as zero risk: a responsible procurement approach in business does not claim to eliminate risks, but rather helps minimize and anticipate them, particularly by ensuring the traceability of the products being procured.
We support our clients throughout this process, which is often part of implementing or strengthening their due diligence plan.
