Introduction

Scope of application

Compliance program

Protection of whistleblowers

Audit and sanctions

Rules arising from the Sapin II Law

EU law

French law

Rules derived from competition law

Sapin II Law/Competition

Scope ratione personae

Scope ratione materiae

Scope

Development of plan

Measures included in plan

Inclusion in management report

Vigilance plan

Injunctions

Civil liability

Sanctions

Duty of vigilance (devoir de vigilance)

CSR programs

Reporting

Communication

Reporting and communication

Judicial sanctions

Risk to reputation, strategy and stability

Corporate Social Responsability (CSR)

Middlenext Code

IFA Corpus

AFEP - MEDEF Code

Types

Principles of governance

Principles incorporating CSR values

Principles

Comply or explain

Binding force

Private codes of conduct

Compliance

Article 17, II, 8° of the Sapin II Law requires governing bodies to set up an internal audit and audit system for the measures implemented, adapted and proportionate to the probity risks to which the undertaking is exposed. This system forms part of the third pillar of the compliance program, dedicated to managing the risks of breaches of probity. It has four objectives: (i) to audit the implementation of anti-corruption measures and test their effectiveness; (ii) to identify and understand any shortcomings in the implementation of procedures; (iii) to define recommendations or other corrective measures, if necessary, to improve the effectiveness of the anti-corruption system; (iv) to detect any instances of corruption .

AFA recommendations designed to help public and private legal entities prevent and detect corruption, influence peddling, misappropriation of public funds and favoritism of 4 December 2020, JORF of 12 January 2021, pts 62, 317 and 318.

Audit of anti-corruption system

57. Audit of anti-corruption system