ESG Litigation Guide

Ivory Coast (Cote d'Ivoire)

Social

Law

In force

All physical persons and legal entities

This Labour Code is applicable throughout the territory of the Republic of Côte d'Ivoire and governs labour relations between employers and workers resulting from employment contracts concluded for execution in the Republic of Côte d'Ivoire. The text specifies, in particular, the working conditions applicable to all workers, with specific provisions concerning disabled workers, women's work (with regard to maternity protection) and children's work (prohibited before the age of 16, except for apprentices and except for exemptions established by regulation).

Environmental

Law

In force

State of Ivory Coast, all physical persons and legal entities

This law sets the general framework for environmental protection. It specifies the obligations of the State and local authorities, the competent authorities to issue approvals if a project is susceptible of having an impact on the environment (as well as specific regulations for environmental and social impact assessments) and criminal penalties. The law refers to several application decrees.

Environmental

Law

In force

State of Ivory Coast, all physical persons and legal entities 

This law applies to natural or legal persons (public or private), carrying out an activity related to water resources, hydraulic installations and works, classified installations in accordance with the laws and regulations in force.  The law determines in particular the fundamental principles applicable to the legal regime and protection of water.

Social

Law

In force

All physical persons and legal entities

The purpose of this law is to protect the consumer in Côte d'Ivoire. It is applicable to all consumer transactions relating to the supply, distribution, sale or exchange of technology, goods and services.  This law specifies in particular the regulated and prohibited commercial practices.

Social

Law

In force

All physical persons and legal entities

  • This law governs investments in Côte d'Ivoire. It sets the conditions, advantages and general rules applicable to national and foreign investments made in Côte d'Ivoire.
  • This text provides for tax benefits for individuals and certain companies active in the agricultural, agro-industrial, health and hotel sectors (in the latter case, under certain conditions). Additional advantages exist for foreign investors whose executives and supervisory staff of Ivorian nationality represent 80% of the total number of these two categories of employees or when the work is subcontracted to local companies or when at least 15% of the share capital is open to national investors.

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