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

As CSR is based on ethics and transparency, any undertaking that undertakes such a commitment must publish a report on its initiatives to minimize its environmental and social impact, and to govern in an ethical manner. Mandatory for certain undertakings since the Grenelle II Law of 12 July 2010, this report also serves as a means of communicating the undertaking's corporate commitments. It provides non-financial information on the undertaking's actions, results and areas for improvement in terms of governance and ethics, environmental protection, social impact and economic performance.

CSR reporting, a tool for communication

134. CSR reporting, a tool for communication