Introduction

Matrix organization

Mergers by absorption

Risks related to the expansion of the scope of criminal liability of legal entities

Validity conditions

Proof of delegation

Exemption from individual liability of delegator

Attribution of offense to legal entity

Delegations of authority

Criminal risk management within business organizations

Complicity in crimes against humanity

Breaches of secrecy

Personal data breaches

Theft

Extortion

Blackmail

Fraud

Misappropriation

Receiving/concealment of unlawfully obtained property (recel)

Attacks on automated data processing systems

Money laundering

Misappropriation by public official (concussion)

Corruption and influence peddling

Unlawful acquisition of an interest

Favoritism

Forgery and use of forgeries

Violation of Criminal Code

Offenses under the Monetary and Financial Code

Offenses under the Commercial Code

Environmental Code violations

Offenses arising from other codes

Types of offenses

Offenses under the Criminal Code, the Commercial Code, or the Environmental Code, Criminal procedure

White Collar Crime (en cours)

Environmental law is a relatively recent legal field, with the first statutory provisions dating back to the 1970s, notably with Law No 75-633 of 15 July 1975 on waste disposal and material recovery (Art. L. 541-46 et seq. Environmental Code). However, for the past thirty years, regulations have been rapidly evolving to address climate change and the necessary protection of the environment. Since 1994, the balance of the natural environment and the environment has been included in Article 410-1 of the Criminal Code among the fundamental interests of the nation. In 2000, the Environmental Code was adopted , enshrining in Article L. 110-1 the concept of the common heritage of the nation, which includes “the terrestrial and marine natural spaces, resources, and environments, the sounds and smells that characterize them, the sites, the day and night landscapes, air quality, water quality, living beings, and biodiversity.” In 2005, the Environmental Charter, which proclaims, notably in its Article 1, the right of every citizen to live in an environment respectful of health, was integrated into the constitutional block , and then, in a decision adopted in 2020, the Constitutional Council elevated the protection of the environment, the common heritage of humankind, to the rank of an objective of constitutional value .

The protection of the environment is organized around three axes: prevention, remediation, and repression of environmental damage. Two essential principles govern prevention and remediation. Article L. 110-1, II, 2° of the Environmental Code establishes the principle of preventive and corrective action, which involves preventing harm to biodiversity and the services it provides, and if not possible, reducing their scope or compensating when they could not be avoided or reduced. Article L. 110-1, II, 3° enshrines the polluter-pays principle, which imposes on the polluter the costs resulting from measures of prevention, reduction, and combating pollution. The rules applicable to prevention and remediation established, in application of the polluter-pays principle, by the law of 1 August 2008 on environmental liability , are found in Title VI of Book I of the legislative part of the Environmental Code.

Environmental protection also involves the vigilance of economic operators. The Law of 27 March 2017  thus imposes a duty of vigilance on undertakings and groups that employ for two consecutive years more than 5,000 employees in France or more than 10,000 in France and abroad . These groups or undertakings are required to develop and implement a vigilance plan aimed at “identifying risks and preventing serious violations of human rights and fundamental freedoms, the health and safety of individuals, as well as the environment” . The duty of vigilance is expected to undergo a significant evolution with the proposal for a directive on corporate sustainability due diligence, adopted by the European Parliament on 1 June 2023 . The text aims to ensure that companies  operating in the internal market contribute to sustainable development and the transition to sustainability of economies and societies through the identification, prevention, mitigation, elimination, and minimization of potential or actual adverse impacts on human rights and the environment resulting from the activities of the companies themselves, their subsidiaries, and their value chains.

Similarly, the ordinance of 6 December 2023 on the publication and certification of sustainability information and the environmental, social, and corporate governance obligations of commercial companies , transposing the so-called “CSRD ” directive of 14 December 2022 , which will gradually come into force starting 1 January 2024, primarily aims to strengthen, for large companies, small and medium-sized enterprises listed on the stock exchange, and third-country companies with a branch or subsidiary in France, the transparency obligations regarding sustainability. Thus, on the one hand, the information concerning social, environmental, and governance (ESG) issues must reflect both external and internal impacts, meaning both the impact of the company's activity on sustainability issues and the impact of these issues on the company itself. On the other hand, this information will be subject to increased supervision by the Accounting Standards Authority and certification by the statutory auditor or an accredited independent third-party body.

Furthermore, in an effort to simplify and harmonize, the ordinance seeks to reorganize the provisions of the Commercial Code regarding the social and environmental responsibility of undertakings.

Regarding the rules on the criminal repression of environmental offenses, the legislator has chosen to include them in the Environmental Code. Environmental protection is ensured according to the threatened natural environment: physical environments (Book II), natural spaces (Book III), and natural heritage (Book IV).

The legislator distinguishes specific offenses against physical environments, such as water pollution in Articles L. 216-6 and L. 432-2 or air pollution in Article L. 226-9, and general offenses established by the Climate and Resilience Law of 22 August 2021 , such as air or water pollution in Article L. 231-1, waste pollution in Article L. 231-2, and ecocide provided for in Article L. 231-3.

Ordinance No 2000-914 of 18 September 2000 on the legislative part of the Environmental Code.

Law No 2005-205 of 1 March 2005 on the Charter for the Environment.

Corporate Sustainability Reporting Directive.

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014 and Directives 2004/109/EC, 2006/43/EC, and 2013/34/EU as regards corporate sustainability reporting, known as “CSRD”.

L.aw No 2021-1104 of 22 August 2021, on combating climate change and strengthening resilience to its effects, OJ of 24 August 2021.

Cons. const., 31 January 2020, LawLex202300008957JBJ.

Law No 2008-757 of 1 August 2008 on environmental liability and various provisions for adapting to Community law in the field of the environment, JO of 2 August 2008.

Law No 2017-399 of 27 March 2017 relating to the duty of vigilance of parent companies and contracting undertakings.

Codified in L. 225-102-4 and L. 225-102-5 Commercial Code.

Proposal for a Directive on Corporate Sustainability Due Diligence EU) No 2019/1937.

Art. 2: undertakings employing more than 500 people on average and having achieved a net turnover exceeding EUR 150,000,000 worldwide during the fiscal year preceding the last financial year, and undertakings that do not meet these criteria but employ more than 250 people on average and have achieved a net turnover of more than EUR 40,000,000 worldwide during the fiscal year preceding the last financial year and that operate in one or more high-impact sectors.

Ordinance 2023-1142 of 6 December 2023 on the publication and certification of sustainability information and on the environmental, social, and corporate governance obligations of commercial companies, JORF 0283 of 7 December 2023.

211. Environmental Code violations