{"id":3573,"date":"2026-03-25T15:01:38","date_gmt":"2026-03-25T14:01:38","guid":{"rendered":"https:\/\/eterrapartners.com\/news\/sapin-2-law-the-complete-guide\/"},"modified":"2026-06-10T16:19:35","modified_gmt":"2026-06-10T14:19:35","slug":"sapin-2-law-the-complete-guide","status":"publish","type":"post","link":"https:\/\/eterrapartners.com\/en\/news\/sapin-2-law-the-complete-guide\/","title":{"rendered":"Sapin 2 Law: the complete guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3573\" class=\"elementor elementor-3573 elementor-2751\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a20444 e-con-full e-flex e-con e-parent\" data-id=\"0a20444\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cf7fab5 e-con-full e-flex e-con e-child\" data-id=\"cf7fab5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e150ee elementor-widget elementor-widget-heading\" data-id=\"8e150ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key takeaways:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5cad2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c5cad2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The Sapin 2 law is the first French law that requires companies to prevent corruption, not merely punish it after the fact.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Enacted on December 9, 2016, its most structural provisions (Article 17) came into force on June 1, 2017.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It requires large companies to implement an anti-corruption program consisting of eight measures.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A dedicated authority, the AFA, is responsible for verifying their implementation and holds genuine sanctioning powers.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13781cb elementor-widget elementor-widget-heading\" data-id=\"13781cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sapin 2 Law: what every executive needs to know to protect their company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c0986f elementor-widget elementor-widget-text-editor\" data-id=\"0c0986f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Sapin 2 law does not merely punish corruption. It also sanctions, and this is its defining characteristic, the failure to have guarded against it. A company can be challenged by the French Anti-Corruption Agency (AFA) for the very absence of anti-corruption measures, even if no wrongdoing has been committed. Before this law, nothing of the kind existed in French law.   <\/p><p>This guide offers a plain-language, straightforward reading of the text. What the law requires, who it applies to, how to comply with the help of a<a href=\"https:\/\/eterrapartners.com\/en\/our-compliance-expertise\/training-and-updating-in-governance-and-compliance\/\"> compliance consulting firm<\/a>, and what it costs to do nothing. <\/p><div> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89e79ef e-con-full e-flex e-con e-parent\" data-id=\"89e79ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a344a21 elementor-widget elementor-widget-heading\" data-id=\"a344a21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the Sapin 2 law and why did it change the rules of the game?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1e9de elementor-widget elementor-widget-text-editor\" data-id=\"dd1e9de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When discussing the Sapin 2 law, legal professionals often speak of an obligation of means, and the expression captures the spirit of the text fairly well.<\/p><p><br>The company and its executives, in a personal capacity, must be able to demonstrate that they have put in place a serious compliance framework. Above all, they must prove, with supporting documentation, that it genuinely works. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6880780 e-con-full e-flex e-con e-child\" data-id=\"6880780\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-475d1a5 elementor-widget elementor-widget-heading\" data-id=\"475d1a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">From the Sapin 1 law to the Sapin 2 law: a turning point in the French anti-corruption effort<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6e328e e-con-full e-flex e-con e-parent\" data-id=\"c6e328e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e0135a elementor-widget elementor-widget-heading\" data-id=\"1e0135a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The track record of criminal enforcement before 2016<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e78ab9 elementor-widget elementor-widget-text-editor\" data-id=\"9e78ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Before the Sapin 2 law (2016), the fight against corruption in France had in reality only one tool: criminal prosecution after the fact.<\/p><p><br>A framework whose track record, according to the OECD, was fairly dismal. Since the creation of the offence of &#8220;transnational bribery&#8221; in 2000, only four individuals had been convicted in France. Not a single legal entity.\ue056\ue03b\ue0c1\ue0fb\ue0f9\ue11d  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7fc69 elementor-widget elementor-widget-heading\" data-id=\"1a7fc69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The achievements and limitations of the Sapin 1 law (1993)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e06f0a elementor-widget elementor-widget-text-editor\" data-id=\"9e06f0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yet the Sapin 1 law (1993) had laid some convincing groundwork. It regulated political financing and created the Central Service for the Prevention of Corruption (SCPC). However, this body played at best a consultative role, with no powers of oversight or sanction.<br\/>  <\/span><\/p><p><span style=\"font-weight: 400;\">A handful of OECD field reports successively highlighted the major shortcomings of the framework. The most damaging was certainly the Phase 3 follow-up document (2014), whose findings were damning: out of 33 recommendations, only 4 had been implemented by France. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6146f39 elementor-widget elementor-widget-heading\" data-id=\"6146f39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The extraterritoriality of US law<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7020b6e elementor-widget elementor-widget-text-editor\" data-id=\"7020b6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">At the same time, French companies were being sanctioned by the US Department of Justice under the FCPA<\/span> (<i>Foreign Corrupt Practices Act<\/i>), <span style=\"font-weight: 400;\">due to the absence of an equivalent French legal framework.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8202a0 elementor-widget elementor-widget-text-editor\" data-id=\"e8202a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The $772 million fine imposed on Alstom in 2014 acted as a wake-up call. It had become evident that France was leaving its own companies exposed to the extraterritorial reach of US law. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5683b2e elementor-widget elementor-widget-heading\" data-id=\"5683b2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cahuzac, Panama Papers: the breaking point\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa671f elementor-widget elementor-widget-text-editor\" data-id=\"4fa671f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span id=\"docs-internal-guid-a2119877-7fff-4542-d9e3-df85e2b715fd\"><span style=\"font-size: 11pt; font-family: Arial, sans-serif; background-color: transparent; font-weight: bold; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; font-variant-emoji: normal; vertical-align: baseline; white-space-collapse: preserve;\">The Cahuzac affair <\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; font-variant-emoji: normal; vertical-align: baseline; white-space-collapse: preserve;\">(a Budget Minister forced to resign over an undeclared Swiss bank account, in 2013), followed by<\/span> the<span style=\"font-size: 11pt; font-family: Arial, sans-serif; background-color: transparent; font-weight: bold; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; font-variant-emoji: normal; vertical-align: baseline; white-space-collapse: preserve;\"> Panama Papers<\/span><span style=\"font-size: 11pt; font-family: Arial, sans-serif; background-color: transparent; font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-variant-position: normal; font-variant-emoji: normal; vertical-align: baseline; white-space-collapse: preserve;\"> in 2016, completed the case that the French framework needed to be rebuilt from scratch.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89e15cc elementor-widget elementor-widget-image\" data-id=\"89e15cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274-1024x640.webp\" class=\"attachment-large size-large wp-image-3571\" alt=\"Sapin 2 law\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274-1024x640.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274-300x188.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274-768x480.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274-1536x960.webp 1536w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T143222.274.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36b9cdd e-con-full e-flex e-con e-child\" data-id=\"36b9cdd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b8eb5 elementor-widget elementor-widget-heading\" data-id=\"d6b8eb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The 3 main pillars of the Sapin 2 law: transparency, anti-corruption and modernisation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb8639 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"deb8639\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;center&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"233539129\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2335391291\" data-tab-title-id=\"e-n-tab-title-2335391291\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2335391291\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t#1 Transparency in public life\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2335391292\" data-tab-title-id=\"e-n-tab-title-2335391292\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2335391292\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t#2 Anti-corruption\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2335391293\" data-tab-title-id=\"e-n-tab-title-2335391293\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2335391293\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t#3 Modernisation of economic life\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2335391291\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2335391291\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-94d1995 e-con-full e-flex e-con e-child\" data-id=\"94d1995\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9dd1e9 elementor-widget elementor-widget-text-editor\" data-id=\"d9dd1e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The law creates a register of &#8220;interest representatives&#8221;, starting with lobbyists. They are required to register and declare their activities. Oversight of this register is entrusted to the High Authority for Transparency in Public Life (HATVP).  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2335391292\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2335391292\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-7269dd7 e-con-full e-flex e-con e-child\" data-id=\"7269dd7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ec3913 elementor-widget elementor-widget-text-editor\" data-id=\"9ec3913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">This is the core of the framework, entrusted to the French Anti-Corruption Agency (AFA). It organises the anti-corruption obligations of companies as well as the protection of whistleblowers. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2335391293\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2335391293\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-9f25d28 e-con-full e-flex e-con e-child\" data-id=\"9f25d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb519d elementor-widget elementor-widget-text-editor\" data-id=\"1cb519d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height: 1.38; margin-top: 12pt; margin-bottom: 12pt;\"><span style=\"font-size: 11pt; font-family: Arial,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">The third component brings together provisions on executive compensation, public procurement, and the powers of the AMF and the ACPR. It is this component that gives Sapin 2 an extremely broad scope. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06a9cb8 e-con-full e-flex e-con e-child\" data-id=\"06a9cb8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b79ac55 elementor-widget elementor-widget-heading\" data-id=\"b79ac55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who is affected by the Sapin 2 law? The precise criteria to know <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ff31ae e-flex e-con-boxed e-con e-parent\" data-id=\"8ff31ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1145d74 elementor-widget elementor-widget-text-editor\" data-id=\"1145d74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Approximately<b> 1,600 companies <\/b><span style=\"font-weight: 400;\"> are directly affected in France. But on closer inspection, the scope covers more, due to the ripple effect of the law: clients, suppliers, foreign partners, and so on. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cde1e2 elementor-widget elementor-widget-html\" data-id=\"9cde1e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.sapin-table-container {\n        max-width: 1000px;\n        margin: auto;\n        border-radius: 8px;\n        overflow: hidden;\n        box-shadow: 0 4px 15px rgba(0,0,0,0.05);\n    }\n    .sapin-table-container table {\n        width: 100%;\n        border-collapse: collapse;\n        background-color: white;\n        text-align: left;\n        font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;\n    }\n    .sapin-table-container thead {\n        background-color: #121431;\n        color: white;\n    }\n    .sapin-table-container th {\n        padding: 18px 20px;\n        font-weight: 600;\n        font-size: 0.95rem;\n        letter-spacing: 0.5px;\n    }\n    .sapin-table-container td {\n        padding: 20px;\n        border-bottom: 1px solid #eee;\n        font-size: 0.9rem;\n        vertical-align: middle;\n        color: #333333;\n    }\n    .sapin-table-container tbody tr:nth-child(odd) {\n        background-color: #f9f8f6;\n    }\n    .sapin-table-container .status-yes {\n        color: #2d7a4d;\n        font-weight: bold;\n    }\n    .sapin-table-container .status-yes::before {\n        content: \"\u2713 \";\n    }\n    .sapin-table-container .status-partial {\n        color: #d97706;\n        font-weight: bold;\n    }\n    .sapin-table-container .status-partial::before {\n        content: \"\u26a0 \";\n    }\n    .sapin-table-container .conditions-cell {\n        line-height: 1.5;\n    }\n\n    \/* --- VERSION MOBILE --- *\/\n    @media screen and (max-width: 600px) {\n        .sapin-table-container thead {\n            display: none;\n        }\n        .sapin-table-container table, \n        .sapin-table-container tbody, \n        .sapin-table-container tr, \n        .sapin-table-container td {\n            display: block;\n            width: 100%;\n        }\n        .sapin-table-container tr {\n            border-bottom: 2px solid #121431;\n            margin-bottom: 10px;\n        }\n        .sapin-table-container td {\n            padding: 12px 20px;\n            border: none;\n            box-sizing: border-box;\n        }\n        \/* Style sp\u00e9cifique pour la premi\u00e8re cellule (Titre de l'entit\u00e9) *\/\n        .sapin-table-container td:first-child {\n            background-color: #f1f1f1;\n            font-size: 1rem;\n        }\n        \/* Ajout des labels pour le contexte *\/\n        .sapin-table-container td:nth-child(2)::before {\n            content: \"Assujettie ? \";\n            display: block;\n            font-size: 0.75rem;\n            text-transform: uppercase;\n            color: #888;\n            margin-bottom: 4px;\n            font-weight: normal;\n        }\n        .sapin-table-container td:nth-child(3)::before {\n            content: \"Condition : \";\n            display: block;\n            font-size: 0.75rem;\n            text-transform: uppercase;\n            color: #888;\n            margin-bottom: 4px;\n            font-weight: normal;\n        }\n    }\n<\/style><div class=\"sapin-table-container\"><table><thead><tr><th>Type d'entit\u00e9<\/th><th>Assujettie ?<\/th><th>Condition<\/th><\/tr><\/thead><tbody><tr><td><strong>Grandes entreprises priv\u00e9es<\/strong><\/td><td class=\"status-yes\">Oui<\/td><td class=\"conditions-cell\">\u2265 500 salari\u00e9s et CA > 100 M\u20ac<\/td><\/tr><tr><td><strong>EPIC (RATP, SNCF, CEA)<\/strong><\/td><td class=\"status-yes\">Oui<\/td><td class=\"conditions-cell\">M\u00eames seuils<\/td><\/tr><tr><td><strong>Soci\u00e9t\u00e9s d'\u00e9conomie mixte<\/strong><\/td><td class=\"status-yes\">Oui<\/td><td class=\"conditions-cell\">M\u00eames seuils<\/td><\/tr><tr><td><strong>PME et ETI sous les seuils<\/strong><\/td><td class=\"status-partial\">Non, mais concern\u00e9es de facto<\/td><td class=\"conditions-cell\">Clauses anticorruption impos\u00e9es par les donneurs d'ordres<\/td><\/tr><tr><td><strong>Toute entit\u00e9 \u2265 50 salari\u00e9s<\/strong><\/td><td class=\"status-yes\">Oui, pour le volet lanceurs d'alerte<\/td><td class=\"conditions-cell\">Obligation de dispositif de signalement<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61973df e-con-full e-flex e-con e-child\" data-id=\"61973df\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5778b5d elementor-widget elementor-widget-heading\" data-id=\"5778b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The application thresholds for private companies: headcount and turnover<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3856ea2 e-con-full e-flex e-con e-child\" data-id=\"3856ea2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44ccb13 elementor-widget elementor-widget-heading\" data-id=\"44ccb13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">There are two thresholds to bear in mind for a company <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e3c29f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0e3c29f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">At least 500 employees,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Turnover exceeding 100 million euros.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-775776b e-con-full e-flex e-con e-child\" data-id=\"775776b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-421b1b1 elementor-widget elementor-widget-text-editor\" data-id=\"421b1b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As soon as both conditions are met simultaneously, the company is subject to the law.<br\/><\/p><p><br>Another important point is that these thresholds are assessed at group level. In other words, if your French parent company ticks both boxes, all of its subsidiaries are required to deploy the anti-corruption program. Including a subsidiary with 50 employees.  <\/p><p><br>The law also targets executives in a personal capacity, and this is a point many underestimate. The sanction can reach up to 200,000 euros in fines for the executive personally, independently of any fine imposed on the company. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf59a30 elementor-widget elementor-widget-spacer\" data-id=\"cf59a30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49e70da e-con-full e-flex e-con e-child\" data-id=\"49e70da\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edc0b22 elementor-widget elementor-widget-heading\" data-id=\"edc0b22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Public sector, associations, SMEs: who else is covered by the Sapin 2 law?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7aa15b4 e-flex e-con-boxed e-con e-parent\" data-id=\"7aa15b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d2115b elementor-widget elementor-widget-text-editor\" data-id=\"9d2115b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Public industrial and commercial establishments<\/span> (<b>EPICs<\/b>),<span style=\"font-weight: 400;\"> those public entities that carry out commercial activities (such as RATP, SNCF or CEA), are subject to the law as soon as they cross the thresholds.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">The same applies to mixed-economy companies <\/span>(<b>SEMs<\/b>), those structures with majority public shareholding found in urban development, local transport or water management.<\/p><p>SMEs and <b>mid-sized companies<\/b><span style=\"font-weight: 400;\"> below the thresholds are not subject to the law as such. However, the cascade effect is real, meaning they are affected  <\/span><i><span style=\"font-weight: 400;\">de facto<\/span><\/i><span style=\"font-weight: 400;\">. It is common for large contracting authorities, aware of the<\/span><a href=\"https:\/\/eterrapartners.com\/en\/news\/the-importance-of-due-diligence-in-mergers-and-acquisitions-ma\/\"><span style=\"font-weight: 400;\">importance of due diligence<\/span><\/a><span style=\"font-weight: 400;\">, to impose anti-corruption clauses on their suppliers.<\/span><\/p><p><span style=\"font-weight: 400;\">If you work with a CAC 40 group, you have probably already filled in an anti-corruption questionnaire. The Sapin 2 law is the reason behind it. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f10cb6 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"2f10cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<u style=\"font-weight: bold\">\u2139\ufe0f Good to know: The French Anti-Corruption Agency (AFA) has published a practical guide designed for SMEs and smaller mid-sized companies, acknowledging that anti-corruption compliance affects them de facto, even if they are not subject to the obligations of Article 17.<\/u>\n\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Nicolas - Expert Lois Sapin 2 <\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0ff013 elementor-widget elementor-widget-image\" data-id=\"b0ff013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183-1024x640.webp\" class=\"attachment-large size-large wp-image-3519\" alt=\"Sapin II Law Guide\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183-1024x640.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183-300x188.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183-768x480.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183-1536x960.webp 1536w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T172700.183.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9334e60 e-con-full e-flex e-con e-child\" data-id=\"9334e60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9fd416 elementor-widget elementor-widget-heading\" data-id=\"f9fd416\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The 8 obligations of the Sapin 2 law that your company must implement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e91942 elementor-widget elementor-widget-text-editor\" data-id=\"2e91942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">During its audits, the AFA looks for tangible evidence of the existence (and proper functioning!) of eight mechanisms:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3ade42 e-grid e-con-full e-con e-child\" data-id=\"c3ade42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fc61a5b e-grid e-con-full e-con e-child\" data-id=\"fc61a5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ccd6f8 elementor-widget elementor-widget-button\" data-id=\"7ccd6f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12ea42e elementor-widget elementor-widget-heading\" data-id=\"12ea42e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A code of conduct ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09b9e8e elementor-widget elementor-widget-text-editor\" data-id=\"09b9e8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8230; that clearly states what is prohibited, supported by concrete examples.<br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d87940 e-grid e-con-full e-con e-child\" data-id=\"0d87940\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83785f0 elementor-widget elementor-widget-button\" data-id=\"83785f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55dea24 elementor-widget elementor-widget-heading\" data-id=\"55dea24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A whistleblowing channel ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-248242a elementor-widget elementor-widget-text-editor\" data-id=\"248242a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8230; so that employees can report a problem in full confidentiality.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e72ab0 e-grid e-con-full e-con e-child\" data-id=\"5e72ab0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01d0b55 elementor-widget elementor-widget-button\" data-id=\"01d0b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd77839 elementor-widget elementor-widget-heading\" data-id=\"dd77839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A risk mapping ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d307f3a elementor-widget elementor-widget-text-editor\" data-id=\"d307f3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8230; that identifies where the company is most exposed, country by country, business line by business line.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cbbff1d e-grid e-con-full e-con e-child\" data-id=\"cbbff1d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0abeb elementor-widget elementor-widget-button\" data-id=\"6a0abeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-724da6b elementor-widget elementor-widget-heading\" data-id=\"724da6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A third-party verification process ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2be80fb elementor-widget elementor-widget-text-editor\" data-id=\"2be80fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8230; before entering into a relationship with a supplier, an intermediary or a partner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da5468e e-grid e-con-full e-con e-child\" data-id=\"da5468e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-15105b7 e-grid e-con-full e-con e-child\" data-id=\"15105b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5cf6a6 elementor-widget elementor-widget-button\" data-id=\"f5cf6a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f804cbb elementor-widget elementor-widget-heading\" data-id=\"f804cbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Accounting controls ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7369ff elementor-widget elementor-widget-text-editor\" data-id=\"f7369ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8230; targeted at sensitive items (commissions, gifts, consultancy fees).<br><br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50acb11 e-grid e-con-full e-con e-child\" data-id=\"50acb11\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-303d608 elementor-widget elementor-widget-button\" data-id=\"303d608\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9445675 elementor-widget elementor-widget-heading\" data-id=\"9445675\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A training program ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0544f24 elementor-widget elementor-widget-text-editor\" data-id=\"0544f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8230; tailored to the teams most exposed to risk.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d0aaa6 e-grid e-con-full e-con e-child\" data-id=\"5d0aaa6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d61a9 elementor-widget elementor-widget-button\" data-id=\"a0d61a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1c92c elementor-widget elementor-widget-heading\" data-id=\"dc1c92c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">An internal sanctions regime ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2efd5da elementor-widget elementor-widget-text-editor\" data-id=\"2efd5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8230; so that breaches of the code of conduct carry consequences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f69bea e-grid e-con-full e-con e-child\" data-id=\"1f69bea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9acd8f2 elementor-widget elementor-widget-button\" data-id=\"9acd8f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sapin 2 Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58a7b6c elementor-widget elementor-widget-heading\" data-id=\"58a7b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">A monitoring mechanism ...<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53d4d54 elementor-widget elementor-widget-text-editor\" data-id=\"53d4d54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8230; that verifies the whole system is working, not just on paper.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbee684 e-con-full e-flex e-con e-parent\" data-id=\"fbee684\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0d7df1d e-grid e-con-full e-con e-child\" data-id=\"0d7df1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3f7a4eb e-grid e-con-full e-con e-child\" data-id=\"3f7a4eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9b6637 elementor-widget elementor-widget-image\" data-id=\"b9b6637\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1.png\" class=\"attachment-large size-large wp-image-3510\" alt=\"Legal compliance.\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1.png 500w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1-300x300.png 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbe90b8 e-grid e-con-full e-con e-child\" data-id=\"dbe90b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c65ec2 elementor-widget elementor-widget-heading\" data-id=\"1c65ec2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Speak with an expert for free about the Sapin 2 law <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ce3da elementor-align-center elementor-widget elementor-widget-button\" data-id=\"98ce3da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/eterra-partners\/30min\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book your slot<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfcc989 elementor-widget elementor-widget-rating\" data-id=\"dfcc989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rating.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-rating\" itemtype=\"https:\/\/schema.org\/Rating\" itemscope=\"\" itemprop=\"reviewRating\">\n\t\t\t<meta itemprop=\"worstRating\" content=\"0\">\n\t\t\t<meta itemprop=\"bestRating\" content=\"5\">\n\t\t\t<div class=\"e-rating-wrapper\" itemprop=\"ratingValue\" content=\"5\" role=\"img\" aria-label=\"Rated 5 out of 5\">\n\t\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-star\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-star\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-star\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-unmarked\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-star\"><\/i>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"e-icon\">\n\t\t\t\t<div class=\"e-icon-wrapper e-icon-marked\">\n\t\t\t\t\t<i aria-hidden=\"true\" 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elementor-element-7dfab91 e-con-full e-flex e-con e-parent\" data-id=\"7dfab91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19e0f02 elementor-widget elementor-widget-spacer\" data-id=\"19e0f02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baebd57 e-con-full e-flex e-con e-child\" data-id=\"baebd57\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c273921 elementor-widget elementor-widget-heading\" data-id=\"c273921\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Code of conduct and risk mapping: the foundations of the Sapin 2 framework<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfa3731 e-con-full e-flex e-con e-child\" data-id=\"cfa3731\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc08f38 elementor-widget elementor-widget-text-editor\" data-id=\"dc08f38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The code of conduct sets the rules; the risk mapping determines where they must be applied as a priority. These two measures form the foundation on which the rest of the program rests. <\/span><\/p><p><b>The code of conduct<\/b><\/p><p><span style=\"font-weight: 400;\">It must define and concretely illustrate prohibited behaviours:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7752c elementor-widget elementor-widget-text-editor\" data-id=\"3d7752c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The gifts and hospitality policy (with defined monetary thresholds),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conflicts of interest,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sponsorship and patronage,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facilitation payments.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e9ff1f elementor-widget elementor-widget-text-editor\" data-id=\"9e9ff1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is incorporated into the internal rules and regulations, which requires consultation with the works council (CSE). Note that this &#8220;code&#8221; is not a document of general principles. The AFA expects concrete illustrations, adapted to the company&#8217;s lines of business. An industrial group operating in sub-Saharan Africa will not have the same code of conduct as a Parisian software publisher.   <\/p><p><b>The risk mapping<\/b><\/p><p><span style=\"font-weight: 400;\">It is described as the &#8220;cornerstone&#8221; of the framework by the AFA. It identifies, analyses and ranks all the corruption risks to which the company is exposed. <\/span><\/p><p><span style=\"font-weight: 400;\">Everything therefore depends on its sectors of activity, its geographical locations and its operational processes.<\/span><\/p><p><span style=\"font-weight: 400;\">Updates are required at least once a year, and following any significant change (acquisition, entry into a new market).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb4e8fd e-con-full e-flex e-con e-parent\" data-id=\"cb4e8fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-447750b e-con-full e-flex e-con e-child\" data-id=\"447750b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-468b8b9 elementor-widget elementor-widget-heading\" data-id=\"468b8b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Whistleblower protection: what the Sapin 2 law concretely guarantees<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-742e424 e-con-full e-flex e-con e-child\" data-id=\"742e424\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bf24f4 elementor-widget elementor-widget-text-editor\" data-id=\"7bf24f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Every employee of a company subject to the law must be able to report a problem without fear for their career. This is the guarantee established by the Sapin 2 law.<br\/>   <\/span>The Waserman law (2022) pushed the boundaries further: an employee can report directly to an authority, without being required to go through the company&#8217;s internal channel.<br\/><\/p><p><span style=\"font-weight: 400;\">The protections are robust, and were designed to be so. The whistleblower&#8217;s identity remains confidential. Any form of retaliation (dismissal, sidelining, denial of promotion) is prohibited.<br\/>  <\/span><\/p><p><span style=\"font-weight: 400;\">The law also covers<\/span> &#8220;<b>facilitators<\/b>&#8220;: <span style=\"font-weight: 400;\">the colleague who helps gather evidence, the union representative who supports the process, the close associate who provides advice.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">On the company side, this translates into the implementation of a secure reporting platform, typically an off-the-shelf solution such as:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffde3e0 elementor-widget elementor-widget-text-editor\" data-id=\"ffde3e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whispli,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">WhistleB\/NAVEX,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whistleblower Software,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FaceUp,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or IntegrityLine.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e8f426 elementor-widget elementor-widget-text-editor\" data-id=\"4e8f426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A dedicated officer handles reports and assesses whether there are grounds to follow up. If there are not, the data must be destroyed within two months. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a12ba5 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"6a12ba5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<u style=\"font-weight: bold\">\u2139\ufe0f <\/u>Good to know: The legislator intended these protections to have real teeth. Disclosing the identity of a whistleblower carries a penalty of 2 years imprisonment and a 30,000 euro fine. Obstructing a report carries one year imprisonment and a 15,000 euro fine.  \t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Nicolas - Expert Lois Sapin 2 <\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccee7ae e-con-full e-flex e-con e-parent\" data-id=\"ccee7ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0941956 e-con-full e-flex e-con e-child\" data-id=\"0941956\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-452e49c elementor-widget elementor-widget-heading\" data-id=\"452e49c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Third-party assessment, training and accounting controls: the most commonly overlooked obligations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5019dbc e-con-full e-flex e-con e-child\" data-id=\"5019dbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf2e615 elementor-widget elementor-widget-text-editor\" data-id=\"bf2e615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>These are the <b>three least well-deployed measures<\/b> according to the AFA&#8217;s 2024 national diagnostic, and they are where audits focus as a priority.<\/p><p><span style=\"font-weight: 400;\">In other words: when a company subject to the law presents a clean code of conduct and risk mapping, but neglects its third-party due diligence or accounting controls, the signal it sends is that of a window-dressing program.<\/span><\/p><p><b>Third-party assessment<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Before signing with a supplier or intermediary, the company must ensure it knows who it is dealing with. This is the principle of anti-corruption due diligence: scrutinising the third parties you work with, in proportion to the risk they represent. <\/span><\/p><p><span style=\"font-weight: 400;\">An intermediary in a country with a high corruption index will therefore not be assessed with the same level of diligence as a business introducer in France.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">In practice, this involves several checks:<br\/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">Verifying the identity and actual ownership structure of the third party (and\/or beneficial owners),<br\/><\/li><li aria-level=\"1\">Searching for any convictions or adverse information,<br\/><\/li><li aria-level=\"1\">Detecting the presence of politically exposed persons (PEPs),<br\/><\/li><li aria-level=\"1\">Ensuring that the remuneration paid is proportionate to the actual service provided.<br\/><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b16563 elementor-widget elementor-widget-text-editor\" data-id=\"3b16563\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The training framework<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Training is conducted at two levels. The first targets employees most exposed to risk: sales staff negotiating with foreign partners, buyers selecting suppliers, managers in regular contact with public officials.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">For them, the AFA expects concrete sessions, with scenarios drawn from the reality of their role:<br\/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">What to do when an intermediary offers to &#8220;facilitate&#8221; obtaining a permit?<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How to respond to a request for an unusually high commission?<br\/><\/span><\/li><\/ul><p>The second level is broader awareness-raising, aimed at all staff, so that everyone knows the code of conduct and knows how to use the reporting channel.<br\/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d951090 elementor-widget elementor-widget-image\" data-id=\"d951090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171-1024x640.webp\" class=\"attachment-large size-large wp-image-3572\" alt=\"Anti-corruption law\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171-1024x640.webp 1024w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171-300x188.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171-768x480.webp 768w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171-1536x960.webp 1536w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-06T173313.171.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ece6b4 elementor-widget elementor-widget-text-editor\" data-id=\"1ece6b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Anti-corruption accounting controls<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">These are in place to prevent the accounts from concealing any suspicious transactions. In practice, this involves:<br\/> <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">regularly reviewing the most exposed items, such as entertainment expenses, consultancy fees, intermediary commissions, donations and sponsorship,<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">maintaining a clear separation between bookkeeping and account control functions,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">establishing a hierarchical approval process for high-risk expenditure.<br\/><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-714cd22 elementor-widget elementor-widget-text-editor\" data-id=\"714cd22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Two measures complete the framework. The  <\/span><b>disciplinary regime,<\/b> incorporated into the internal rules and regulations, provides for graduated sanctions in the event of a breach of the code of conduct.<\/p><p>The <b>internal monitoring and evaluation mechanism<\/b> verifies, for its part, that the program as a whole is running properly and feeding into management reporting.<br\/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27d7d8 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"f27d7d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<u style=\"font-weight: bold\">\u2139\ufe0f <\/u>Good to know: A robust compliance framework also serves as a lever against internal fraud. The whistleblowing and control mechanisms deliver benefits well beyond the anti-corruption perimeter. \t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Nicolas - Expert Lois Sapin 2 <\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4103fb6 elementor-widget elementor-widget-heading\" data-id=\"4103fb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sapin 2 law sanctions: what risks does non-compliance carry?<br \/><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d58af0 elementor-widget elementor-widget-text-editor\" data-id=\"0d58af0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">On the administrative side, the AFA&#8217;s sanctions committee has a graduated scale of sanctions, ranging from a warning to a fine. But it is the criminal side that poses the greatest risk in the event of non-compliance.<br\/> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f1d86a e-con-full e-flex e-con e-child\" data-id=\"5f1d86a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81fb4b3 elementor-widget elementor-widget-heading\" data-id=\"81fb4b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">AFA administrative sanctions: warning, injunction and fines<br \/><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5df16d5 elementor-widget elementor-widget-text-editor\" data-id=\"5df16d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The AFA&#8217;s sanctions committee has three levers, and it is not the most obvious one that hurts the most:<br\/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b23813 e-grid e-con-full e-con e-child\" data-id=\"4b23813\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5a020b2 e-grid e-con-full e-con e-child\" data-id=\"5a020b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2c037 elementor-widget elementor-widget-button\" data-id=\"4d2c037\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEVER 1<br \/><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff863a elementor-widget elementor-widget-heading\" data-id=\"3ff863a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">The warning<br \/>\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d751f83 elementor-widget elementor-widget-text-editor\" data-id=\"d751f83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8230; which clearly states what is prohibited, supported by concrete examples.<br\/><br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c19b964 e-grid e-con-full e-con e-child\" data-id=\"c19b964\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a035d0 elementor-widget elementor-widget-button\" data-id=\"6a035d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEVER 2<br \/><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03aaf9b elementor-widget elementor-widget-heading\" data-id=\"03aaf9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">The compliance injunction<br \/><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6195687 elementor-widget elementor-widget-text-editor\" data-id=\"6195687\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">With a deadline of up to three years to get back on track. This is the most commonly used tool at this stage.<br\/> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da0a6e0 e-grid e-con-full e-con e-child\" data-id=\"da0a6e0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb8585 elementor-widget elementor-widget-button\" data-id=\"7cb8585\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEVER 3<br \/><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbe249 elementor-widget elementor-widget-heading\" data-id=\"2fbe249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">The fine<br \/><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53dbb5b elementor-widget elementor-widget-text-editor\" data-id=\"53dbb5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Up to 200,000 euros for an executive, 1,000,000 euros for the legal entity.<br\/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44681fc e-flex e-con-boxed e-con e-parent\" data-id=\"44681fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00a6265 elementor-widget elementor-widget-text-editor\" data-id=\"00a6265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>But in practice, it is a fourth mechanism that concentrates the most concern: <b>publication<\/b><span style=\"font-weight: 400;\"> of the decision. A published sanction remains visible online to anyone who types your company&#8217;s name into Google. <\/span><\/p><p><span style=\"font-weight: 400;\">A prospect, a partner, an investor who comes across a committee decision before a meeting will not forget it quickly.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b23d4 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"e6b23d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<u style=\"font-weight: bold\">\u2139\ufe0f Good to know: The sanctions committee has not yet imposed any actual financial penalty. It currently favours a pedagogical approach, making primary use of injunctions. But this leniency will not last indefinitely. More than half of the companies subject to the law have deployed all eight measures (2024 national diagnostic).<\/u>  \n The higher the general level rises, the less latecomers will be able to plead ignorance.<br \/>\n\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Nicolas - Expert Lois Sapin 2 <\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93042c5 e-con-full e-flex e-con e-child\" data-id=\"93042c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-094de80 elementor-widget elementor-widget-heading\" data-id=\"094de80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criminal risks and reputation: what executives do not always anticipate<br \/>\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8052ae8 elementor-widget elementor-widget-text-editor\" data-id=\"8052ae8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">AFA administrative sanctions are one thing. Criminal prosecution is quite another, of an entirely different magnitude. An executive convicted of corruption faces up to   <\/span>10 years imprisonment and a <b>1 million euro fine.<\/b><br\/><\/p><p><span style=\"font-weight: 400;\">For the legal entity, the bill can reach 5 million euros, or even ten times the profit derived from the offence. Without counting additional penalties, such as exclusion from public procurement.<br\/> <\/span><\/p><p>One of the key mechanisms is the <b>public interest judicial agreement <\/b>(CJIP)<br\/><span style=\"font-weight: 400;\">. This is a form of negotiated resolution, which allows an agreement to be reached without admitting guilt.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">The advantage is real, but so is the price: the fine can reach 30% of the average turnover of the last three financial years.<br\/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ecb558 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"6ecb558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<u style=\"font-weight: bold\">\u2139\ufe0f Good to know: The CJIP has already resolved more than 25 corruption cases since 2017, for a cumulative total of approximately 4 billion euros in fines. Major companies have signed CJIPs, including Airbus (over 2 billion euros), HSBC, Soci\u00e9t\u00e9 G\u00e9n\u00e9rale, and Bollor\u00e9.<\/u>\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Nicolas - Expert Lois Sapin 2 <\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dbb64a elementor-widget elementor-widget-heading\" data-id=\"0dbb64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to achieve compliance with the Sapin 2 law: the step-by-step method<br \/><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd43c9c e-con-full e-flex e-con e-child\" data-id=\"dd43c9c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19aa8af elementor-widget elementor-widget-heading\" data-id=\"19aa8af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key figure<br \/><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f5e2a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"76f5e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12 to 18 months: this is the average time required for Sapin 2 compliance. As a general rule, the project is carried out in three phases.<br \/> <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-360ffd7 e-con-full e-flex e-con e-child\" data-id=\"360ffd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f5af65 elementor-widget elementor-widget-heading\" data-id=\"0f5af65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Initial diagnostic, mapping and deployment: the 3 phases of a successful compliance process<br \/><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e9068b e-grid e-con-full e-con e-child\" data-id=\"1e9068b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bfb8c9c e-grid e-con-full e-con e-child\" data-id=\"bfb8c9c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04f4482 elementor-widget elementor-widget-heading\" data-id=\"04f4482\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Phase 1. Diagnostic <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e83ca5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2e83ca5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> (\u2245 2 to 3 months)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5bbc40 elementor-widget elementor-widget-text-editor\" data-id=\"c5bbc40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Before building anything, you need to know where you are starting from. This first phase involves making a clear-eyed assessment: what do you already have in place, and what is missing? In practice, this comes down to:<br\/>  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3ac8e4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f3ac8e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Verifying whether the company is subject to the law (cumulative thresholds),<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mapping existing mechanisms (ethics charter, procurement procedures, internal rules and regulations),<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Benchmarking them against AFA recommendations,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Identifying priority gaps,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Appointing a compliance officer with direct access to senior management and dedicated resources.<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43bc8d5 e-grid e-con-full e-con e-child\" data-id=\"43bc8d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17055d9 elementor-widget elementor-widget-heading\" data-id=\"17055d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Phase 2. Structuring <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f8736e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3f8736e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><span id=\"docs-internal-guid-f71b7c22-7fff-ca8d-ca32-210f03c7f38b\"><span style=\"font-size: 11pt;font-family: Arial, sans-serif;background-color: transparent;font-weight: 700;vertical-align: baseline\">(\u22456 to 10 months)<\/span><\/span><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65a46a8 elementor-widget elementor-widget-text-editor\" data-id=\"65a46a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is the most intensive phase, and the most decisive. The risk mapping built during the diagnostic serves as the backbone. It dictates the content of the code of conduct, the scope of third-party due diligence, the audiences to be trained as a priority, and the accounting controls to be strengthened. Each measure is then deployed:<br\/>   <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-573725d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"573725d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Drafting a code of conduct and incorporating it into the internal rules and regulations (with consultation of the works council),<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mapping existing mechanisms (ethics charter, procurement procedures, internal rules and regulations),<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Benchmarking them against AFA recommendations,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Identifying priority gaps,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Appointing a compliance officer with direct access to senior management and dedicated resources.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a872593 e-grid e-con-full e-con e-child\" data-id=\"a872593\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8209bb2 elementor-widget elementor-widget-heading\" data-id=\"8209bb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Phase 3. Monitoring  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea26cbd elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ea26cbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(ongoing)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b042457 elementor-widget elementor-widget-text-editor\" data-id=\"b042457\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A compliance program is never finished. It lives, or it fails. Oversight is organised across three levels:<br\/>  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b981b9d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b981b9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Managers verify day-to-day application,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The compliance officer supervises the whole,<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A periodic independent audit assesses what the framework is actually worth in practice.<br \/><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43612a6 elementor-widget elementor-widget-text-editor\" data-id=\"43612a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The risk mapping is reviewed every year, and the indicators feed into management reporting. It is this monitoring discipline that the AFA will scrutinise first when it initiates an audit.<br\/> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5113b23 e-con-full e-flex e-con e-parent\" data-id=\"5113b23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-44cd1e8 e-con-full e-flex e-con e-child\" data-id=\"44cd1e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f36d2ca elementor-widget elementor-widget-heading\" data-id=\"f36d2ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why engaging a specialist compliance firm accelerates (and secures) the process<br \/>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0abab9 elementor-widget elementor-widget-text-editor\" data-id=\"a0abab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sapin 2 compliance is a cross-functional undertaking. It draws on expertise in criminal business law, risk management, and more.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">It also requires a certain familiarity with AFA audit practices and international standards. All of this is rarely found under one roof.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">For a mid-sized company approaching the subject for the first time, external support makes sense. It saves valuable time and avoids false starts, which prove costly in subsequent corrections.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">A compliance consulting firm brings three concrete advantages:<br\/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">A <b>sector benchmark<\/b>: having supported several companies in the same sector, it knows which corruption scenarios are most relevant for your risk mapping and which controls are effective.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">A <b>proven methodology<\/b>, which reduces deployment timelines while legally securing each step.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">An <b>external perspective,<\/b> to assess what your framework is genuinely worth in practice, as this is precisely what the AFA seeks to measure during its audits.<br\/><\/li><\/ul><p><a href=\"https:\/\/eterrapartners.com\/en\/\"><span style=\"font-weight: 400;\">Eterra Partners<\/span><\/a><span style=\"font-weight: 400;\"> supports companies in structuring their compliance program, from the diagnostic phase through to ongoing monitoring. A single conversation is enough to establish a clear picture of your situation and identify the first actions to take. <\/span><\/p><p><a href=\"https:\/\/eterrapartners.com\/en\/\"><span style=\"font-weight: 400;\">Contact an Eterra expert \u2192<br\/><\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cb88d6 e-con-full e-flex e-con e-parent\" data-id=\"6cb88d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b585fea e-grid e-con-full e-con e-child\" data-id=\"b585fea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a89d664 e-grid e-con-full e-con e-child\" data-id=\"a89d664\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1c74ad elementor-widget elementor-widget-image\" data-id=\"a1c74ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1.png\" class=\"attachment-large size-large wp-image-3510\" alt=\"Legal compliance.\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1.png 500w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1-300x300.png 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/Design-sans-titre-2026-04-03T114026.149-1-150x150.png 150w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-534ea0c e-grid e-con-full e-con e-child\" data-id=\"534ea0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96e1994 elementor-widget elementor-widget-heading\" data-id=\"96e1994\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Speak with an expert for free about the Sapin 2 law <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13c77e9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"13c77e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link 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data-id=\"5dde17b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eca8ba elementor-widget elementor-widget-text-editor\" data-id=\"9eca8ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"faq-desc\">YOUR QUESTIONS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d575e elementor-widget elementor-widget-heading\" data-id=\"71d575e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - Frequently asked questions about the Sapin 2 law<br \/>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88c6335 elementor-widget elementor-widget-text-editor\" data-id=\"88c6335\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"faq-desc\">Before contacting us, you may have these questions. Here are direct answers from our senior consultants. <\/p><div class=\"faq-box\"> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21f3d01 e-con-full e-flex e-con e-child\" data-id=\"21f3d01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a16162 elementor-widget elementor-widget-n-accordion\" data-id=\"4a16162\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7760\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-7760\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Does the Sapin 2 law apply to foreign subsidiaries of a French group?<br \/> <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7760\" class=\"elementor-element elementor-element-b91d1ee e-con-full e-flex e-con e-child\" data-id=\"b91d1ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a415f9 elementor-widget elementor-widget-text-editor\" data-id=\"3a415f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes. As soon as the French parent company meets the thresholds (500 employees, 100 million euros in consolidated turnover), the obligations apply to the entire perimeter, including foreign subsidiaries. This logically requires translating the code of conduct and adapting the risk mapping to local contexts.<br\/>   <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7761\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7761\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What documents must be retained to demonstrate Sapin 2 compliance?<br \/> <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7761\" class=\"elementor-element elementor-element-2b05775 e-con-full e-flex e-con e-child\" data-id=\"2b05775\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2d3e78 elementor-widget elementor-widget-text-editor\" data-id=\"b2d3e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The AFA does not impose a fixed list, but its audit questionnaire gives an indication of the minimum to have in place: a code of conduct (with proof of distribution), a dated and signed risk mapping, third-party due diligence files, training certificates, and internal control reports.<br\/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7762\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7762\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is a Sapin 2 compliance audit mandatory or optional?<br \/> <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7762\" class=\"elementor-element elementor-element-30bc99b e-con-full e-flex e-con e-child\" data-id=\"30bc99b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87eb03e elementor-widget elementor-widget-text-editor\" data-id=\"87eb03e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The law does not require an &#8220;audit&#8221; in the formal sense. However, the eighth measure of Article 17 requires a documented internal monitoring and evaluation mechanism, with a report submitted to management. A periodic external audit therefore constitutes a best practice in preparation for a potential AFA audit.<br\/>  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Does the Sapin 2 law apply to foreign subsidiaries of a French group?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. As soon as the French parent company meets the thresholds (500 employees, 100 million euros in consolidated turnover), the obligations apply to the entire perimeter, including foreign subsidiaries. This logically requires translating the code of conduct and adapting the risk mapping to local contexts.\"}},{\"@type\":\"Question\",\"name\":\"What documents must be retained to demonstrate Sapin 2 compliance?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The AFA does not impose a fixed list, but its audit questionnaire gives an indication of the minimum to have in place: a code of conduct (with proof of distribution), a dated and signed risk mapping, third-party due diligence files, training certificates, and internal control reports.\"}},{\"@type\":\"Question\",\"name\":\"Is a Sapin 2 compliance audit mandatory or optional?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The law does not require an &#8220;audit&#8221; in the formal sense. However, the eighth measure of Article 17 requires a documented internal monitoring and evaluation mechanism, with a report submitted to management. A periodic external audit therefore constitutes a best practice in preparation for a potential AFA audit.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a487b63 e-con-full e-flex e-con e-parent\" data-id=\"a487b63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-857ff5b e-grid e-con-full e-con e-child\" data-id=\"857ff5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48837ae elementor-widget elementor-widget-heading\" data-id=\"48837ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">References<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-121faf2 elementor-widget elementor-widget-text-editor\" data-id=\"121faf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">[1] Sherpa,<\/span><a href=\"https:\/\/www.asso-sherpa.org\/wp-content\/uploads\/2016\/05\/Changer-les-pratiques-exemple-Alstom_30juin-final.pdf\"> <i><span style=\"font-weight: 400;\">Corruption internationale \u2013 changer les pratiques : L\u2019affaire Alstom<\/span><\/i><\/a><span style=\"font-weight: 400;\">, 2016<\/span><\/p><p><span style=\"font-weight: 400;\">[2]<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/article_jo\/JORFARTI000033558652\"> <span style=\"font-weight: 400;\">Article 3<\/span><\/a><span style=\"font-weight: 400;\"> de la loi n\u00b0 2016-1691 du 9 d\u00e9cembre 2016 relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la vie \u00e9conomique, L\u00e9gifrance<\/span><\/p><p><span style=\"font-weight: 400;\">[3]<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000051752923\"> <span style=\"font-weight: 400;\">Article 17<\/span><\/a><span style=\"font-weight: 400;\"> de la loi n\u00b0 2016-1691 du 9 d\u00e9cembre 2016, L\u00e9gifrance<\/span><\/p><p><span style=\"font-weight: 400;\">[4] AFA,<\/span><a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/files\/files\/Guide%20PME%20ETI%20juin%202023_Version%20definitive%20en%20FR\/AFA_GuidePME_ETI_2021_FR_Web.pdf\"> <i><span style=\"font-weight: 400;\">Guide pratique anticorruption \u00e0 destination des PME et petites ETI<\/span><\/i><\/a><span style=\"font-weight: 400;\">, 2021<\/span><\/p><p><span style=\"font-weight: 400;\">[5] AFA,<\/span><a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/files\/files\/diagnostic%20national%20entreprises%202024_AFA.pdf\"> <i><span style=\"font-weight: 400;\">Diagnostic national entreprises 2024<\/span><\/i><\/a><\/p><p><br><br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Key takeaways: The Sapin 2 law is the first French law that requires companies to prevent corruption, not merely punish it after the fact. Enacted on December 9, 2016, its most structural provisions (Article 17) came into force on June 1, 2017. It requires large companies to implement an anti-corruption program consisting of eight measures. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3571,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-3573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sapin 2 law: the complete guide for executives - Eterra Partners<\/title>\n<meta name=\"description\" content=\"Discover what every executive should know about the Sapin 2 law. 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