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

The first level of audit must cover the deployment and correct application of the alert procedure. Audit points concern, in particular, the accessibility of channels, the extent of communication on the alert system, acknowledgement of receipt, analysis of the admissibility of the alert, identification of roles and responsibilities within the team in charge of the investigation, closure of the inve …

Control of whistle-blowing mechanism

The first level of audit must cover the deployment and correct application of the alert procedure. Audit points concern, in particular, the accessibility of channels, the extent of communication on the alert system, acknowledgement of receipt, analysis of the admissibility of the alert, identification of roles and responsibilities within the team in charge of the investigation, closure of the investigation, information on this closure, sanctions and action plans, respect for confidentiality and anonymity, and monitoring of protection measures.

In the second level of auditing, a regular check will be carried out to ensure that the first-level audits have been carried out correctly, on the basis of a representative sampling of cases.
The third-level audit of the internal whistle-blowing system will focus on the correct implementation and effectiveness of the first- and second-level audits, and will include a qualitative and quantitative analysis of the reports received over the period, as well as the relevance of the responses provided to the reports received. The audit will be completed by an analysis of the systemic nature of the device. For example, we will check whether the reports received are taken into account when updating the cartography, the third-party assessment system or the accounting controls. An audit is also recommended to ensure that employees have been trained or informed about the whistleblowing system, and that those in charge of handling whistleblowing have received specific training .

AFA recommendations 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, pt 331.

Compliance

64. Control of whistle-blowing mechanism

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Les notions juridiques connexes

64. Control of whistle-blowing mechanism

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Les notions juridiques connexes

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