Through highly sophisticated legal engineering, transnational corporations play with corporate and state boundaries to avoid liability. Is the impotence of States, which should then delegate to the actors themselves the task of developing instruments of corporate social responsibility, inevitable? While some would like to entrust the actors with the production of rules of governance, the French Corporate Duty of Vigilance Law could constitute a model for an original and balanced articulation between heteronomy and normative autonomy. This article intends to highlight the characteristics of this model, through a confrontation of the law on the duty of care with its alleged counterpart, the “Sapin 2” law, which resorts to the tools of compliance.