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

CSR communication goes beyond legal reporting obligations. It involves providing transparent, responsible information on the undertaking's practices and commitments as part of its CSR program. According to the Global Reporting Initiative (GRI), when an undertaking has identified a relevant area in its program, it is required to report on its implementation. Since 2003, undertakings that have signe …

Information on the undertaking's commitments and progress

CSR communication goes beyond legal reporting obligations. It involves providing transparent, responsible information on the undertaking's practices and commitments as part of its CSR program. According to the Global Reporting Initiative (GRI), when an undertaking has identified a relevant area in its program, it is required to report on its implementation. Since 2003, undertakings that have signed up to the United Nations Global Compact have been committed to communicating their progress in the areas of human rights, international labor standards, the environment and anti-corruption (Communication on Progress - COP). The COP enables member undertakings to formalize their CSR commitments, to initiate a process of progress, and to demonstrate the progress they have made in implementing the ten principles of the Global Compact. The aim of this communication is to provide a clear and transparent view of the company's actions to comply with the Global Compact principles, to encourage undertakings to evaluate and constantly improve their sustainability and social responsibility practices, and to inform stakeholders (employees, customers, investors, etc.) of the undertaking's CSR commitments and progress. Those which fail to comply with the reporting obligation are considered as “non-communicating” and excluded from the Global Compact one year later if they have not rectified their situation, unless they request to benefit from the additional three-month period provided for this purpose.

Communication takes place annually and must be carried out according to methods appropriate to the impact on human rights and be easily accessible to the target audience. The information disclosed must be sufficient to assess the effectiveness of the measures taken by the undertaking to remedy the impact of its activities on human rights or the environment, to fight corruption and to comply with labor law standards. Communication must be risk-free for the stakeholders and staff concerned, without harming legitimate business confidentiality requirements. COP can take many forms: personal interviews, online dialogues, consultations with stakeholders and official public reports. However, where members are likely to have serious impacts on human rights, whether due to the nature of their business activities or their operating frameworks, a formal report is preferred. Reports should indicate the themes and indicators used by the undertaking to identify and address adverse impacts. Sectoral indicators can also provide useful additional details. The content and credibility of reports can be certified by independent verification.

Compliance

136. Information on the undertaking's commitments and progress

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Les notions juridiques connexes

136. Information on the undertaking's commitments and progress

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Les notions juridiques connexes

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au contenu exclusif Livv – juristes d’entreprise