The new vigilance system adopted in France concerns French companies employing at least 5,000 employees (with their subsidiaries) and foreign companies established in France employing at least 10,000 employees (with their subsidiaries). The law requires them to draw up a prevention plan with reasonable vigilance measures in order to identify risks and prevent serious harm in the following areas: human rights and fundamental freedoms, health and safety of persons, and the environment. The parent company or ordering company must identify the risks arising from its own activities and those of the companies it controls, as well as the activities of the subcontractors or suppliers with which it maintains an established commercial relationship. Furthermore, it must provide for measures to prevent these risks and organize procedures for monitoring the proper execution of measures taken and alert in the event of poor performance. Heavy financial penalties are provided for in case of failure to comply with these rules.