{"id":3578,"date":"2026-03-25T15:01:38","date_gmt":"2026-03-25T14:01:38","guid":{"rendered":"https:\/\/eterrapartners.com\/vesti\/zakon-sapen-2-potpuni-vodic\/"},"modified":"2026-06-11T15:21:33","modified_gmt":"2026-06-11T13:21:33","slug":"zakon-sapen-2-potpuni-vodic","status":"publish","type":"post","link":"https:\/\/eterrapartners.com\/sr\/vesti\/zakon-sapen-2-potpuni-vodic\/","title":{"rendered":"Zakon Sapen 2 : potpuni vodi\u010d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3578\" class=\"elementor elementor-3578 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\">Najva\u017enije \u0161to treba zapamtiti:<\/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\">Zakon Sapen 2 je prvi francuski zakon koji obavezuje preduze\u0107a da spre\u010davaju korupciju, a ne samo da je ka\u017enjavaju naknadno.<\/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\">Progla\u0161en 9. decembra 2016. godine, stupio je na snagu 1. juna 2017. godine za svoje najstrukturnije odredbe (\u010dlan 17).<\/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\">On nala\u017ee velikim preduze\u0107ima da uspostave antikorupcijski program u osam mera.<\/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\">Specijalizovano telo, AFA, zadu\u017eeno je za verifikaciju njihove primene i raspola\u017ee stvarnim ovla\u0161\u0107enjima za izricanje sankcija.<\/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\">Zakon Sapen 2 : ono \u0161to svaki rukovodilac mora da zna da bi za\u0161titio svoje preduze\u0107e<\/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>Zakon Sapen 2 ne ograni\u010dava se samo na ka\u017enjavanje korupcije. On tako\u0111e sankcioni\u0161e, i u tome je cela njegova osobenost, \u010dinjenicu da se niko nije za\u0161titio od nje. Preduze\u0107e mo\u017ee biti pozvano na odgovornost od strane Francuske agencije za borbu protiv korupcije (AFA) zbog odsustva antikorupcijskih mera, a da pri tom nije u\u010dinjen nijedan prekr\u0161aj. Pre ovog zakona, ni\u0161ta takvo nije postojalo u francuskom pravu.   <\/p><p>Ovaj vodi\u010d vam nudi \u010ditanje bez \u017eargona i bez zaobila\u017eenja. Ono \u0161to tekst nala\u017ee, na koga se primenjuje, kako mu se uskladiti uz pomo\u0107 <a href=\"https:\/\/eterrapartners.com\/sr\/nasa-strucnost-o-uskladjenosti\/obuka-i-azuriranje-u-upravljanju-i-uskladjenosti\/\">konsultantske ku\u0107e za compliance<\/a>, i koliko ko\u0161ta ne \u010diniti ni\u0161ta. <\/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\">\u0160to je zakon Sapen 2 i za\u0161to je promenio pravila igre?<\/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>Kada govore o zakonu Sapen 2, pravnici \u010desto pominju obavezu sredstava, i taj izraz prili\u010dno dobro sa\u017eima duh teksta.<\/p><p><br>Preduze\u0107e i njegovi rukovodioci, li\u010dno, moraju biti u mogu\u0107nosti da doka\u017eu da su uspostavili ozbiljan sistem. Pre svega, moraju dokazati, dokumentima u ruci, da sve to zaista funkcioni\u0161e. <\/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\">Od zakona Sapen 1 do zakona Sapen 2 : preokret u francuskoj borbi protiv korupcije<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>\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\">Bilans krivi\u010dnog gonjenja pre 2016.<br \/><\/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>Pre zakona Sapen 2 (2016), borba protiv korupcije u Francuskoj raspolagala je u stvari samo jednom polugom : krivi\u010dnom represijom nakon po\u010dinjenih dela.<\/p><p><br>Sistem \u010diji je bilans, prema OECD-u, bio prili\u010dno katastrofalan. Od uvo\u0111enja krivi\u010dnog dela \u201etransnacionalne korupcije&#8220; 2000. godine, samo \u010detiri fizi\u010dka lica bila su osu\u0111ena u Francuskoj. Nijedno pravno lice!<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-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\">Dostignu\u0107a i ograni\u010denja zakona Sapen 1 (1993)<br \/><\/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;\">Ipak, zakon Sapen 1 (1993) postavio je prve ubedljive temelje. Regulisao je politi\u010dko finansiranje i stvorio Centralnu slu\u017ebu za prevenciju korupcije (SCPC). Ali ta slu\u017eba je u najboljem slu\u010daju imala samo savetodavnu ulogu, bez ovla\u0161\u0107enja za kontrolu ni za izricanje sankcija.<br\/>  <\/span><\/p><p><span style=\"font-weight: 400;\">Nekoliko terenskih izve\u0161taja OECD-a sukcesivno je ukazivalo na velike nedostatke sistema. Najkatastrofalniji je svakako bio dokument za pra\u0107enje Faze 3 (2014), \u010diji su zaklju\u010dci bili porazni : od 33 preporuke, samo 4 je Francuska sprovela u delo&#8230;<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-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\">Eksteritorijalnost ameri\u010dkog prava<br \/><\/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;\">Istovremeno, francuska preduze\u0107a su se nalazila pod sankcijama ameri\u010dkog Ministarstva pravde na osnovu FCPA<\/span> (<i>Foreign Corrupt Practices Act<\/i>) <span style=\"font-weight: 400;\">zbog nepostojanja ekvivalentnog francuskog pravnog arsenala.<\/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>Kazna od 772 miliona dolara izre\u010dena kompaniji <b>Alstom<\/b> 2014. godine delovala je kao elektro\u0161ok. Postalo je o\u010digledno da Francuska ostavlja svoja sopstvena preduze\u0107a na milost i nemilost eksteritorijalnosti ameri\u010dkog prava.<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-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 : ta\u010dka prekida<br \/>\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;\">Afera Cahuzac<\/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;\"> (ministar finansija primoran na ostavku zbog neprijavljenog bankovnog ra\u010duna u \u0160vajcarskoj, 2013. godine), a zatim<\/span> <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;\">2016. godine, okon\u010dali su ube\u0111ivanje da je francuski sistem morao biti izgra\u0111en od nule.<\/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-3576\" alt=\"Zakon Sapen 2\" 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\">3 velika stuba zakona Sapen 2 : transparentnost, antikorupcija i modernizacija<\/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=\"\u041a\u0430\u0440\u0442\u0438\u0446\u0435. \u041e\u0442\u0432\u043e\u0440\u0438\u0442\u0435 \u0441\u0442\u0430\u0432\u043a\u0435 \u043f\u0440\u0438\u0442\u0438\u0441\u043a\u043e\u043c \u043d\u0430 Enter \u0438\u043b\u0438 Space, \u0437\u0430\u0442\u0432\u043e\u0440\u0438\u0442\u0435 \u0438\u0445 \u043f\u0440\u0438\u0442\u0438\u0441\u043a\u043e\u043c \u043d\u0430 Escape \u0438 \u043d\u0430\u0432\u0438\u0433\u0430\u0446\u0438\u0458\u0443 \u043a\u043e\u0440\u0438\u0441\u0442\u0438\u0442\u0435 \u0441\u0442\u0440\u0435\u043b\u0438\u0446\u0435.\">\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 Transparentnost javnog \u017eivota\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 Borba protiv korupcije\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 Modernizacija ekonomskog \u017eivota<br \/>\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;\">Zakon stvara registar \u201epredstavnika interesa&#8220;, po\u010dev\u0161i od lobista. Oni se moraju upisati u njega i prijaviti svoje aktivnosti. Kontrola ovog registra poverena je Visokom organu za transparentnost javnog \u017eivota (HATVP).<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 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;\">Ovo je sr\u017e sistema, poveren Francuskoj agenciji za borbu protiv korupcije (AFA). On organizuje antikorupcijske obaveze preduze\u0107a kao i za\u0161titu uzbunjiva\u010da.<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 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;\">Tre\u0107i deo obuhvata odredbe o nagra\u0111ivanju rukovodilaca, javnim nabavkama, ovla\u0161\u0107enjima AMF-a i ACPR-a. Upravo ovaj deo daje Sapenu 2 izuzetno \u0161irok obim.<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<\/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\">Ko je obuhva\u0107en zakonom Sapen 2? Precizni kriterijumi koje treba poznavati<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>\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>Oko <b>1 600 preduze\u0107a<\/b><br\/><span style=\"font-weight: 400;\"> direktno je obuhva\u0107eno u Francuskoj. Ali ako se pa\u017eljivije pogleda, obim obuhvata vi\u0161e njih, zbog efekta povla\u010denja teksta : klijenti, dobavlja\u010di, strani partneri itd.<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-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\">Pragovi primene za privatna preduze\u0107a : broj zaposlenih i prihod<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-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\">Postoje dva praga koja treba imati na umu za jedno preduze\u0107e <\/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\">Najmanje 500 zaposlenih,<\/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\">Prihod ve\u0107i od 100 miliona evra.<\/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>\u010cim su oba uslova ispunjena istovremeno, preduze\u0107e je obavezano.<br\/><\/p><p><br>Jo\u0161 jedna va\u017ena ta\u010dka je da se ovi pragovi procenjuju na nivou grupe. Drugim re\u010dima, ako va\u0161e francusko mati\u010dno dru\u0161tvo ispunjava oba uslova, sve njegove filijale su obavezane da sprovedu antikorupcijski program. Uklju\u010duju\u0107i i filijalu od 50 zaposlenih.<br\/>  <\/p><p><br>Zakon se odnosi i na rukovodioce li\u010dno, i to je ta\u010dka koju mnogi potcenjuju. Sankcija mo\u017ee i\u0107i do 200 000 evra kazne za samog rukovodioca, nezavisno od one za preduze\u0107e.<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-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\">Javni sektor, udru\u017eenja, mala i srednja preduze\u0107a : ko jo\u0161 podle\u017ee zakonu Sapen 2?<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>\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;\">Javne ustanove industrijskog i komercijalnog karaktera <\/span>(<b>EPIC<\/b>), te javne entitete koji obavljaju komercijalnu delatnost (RATP, SNCF ili CEA, na primer), podle\u017eu zakonu \u010dim pre\u0111u pragove.<br\/><\/p><p><span style=\"font-weight: 400;\">Isto va\u017ei i za me\u0161ovita privredna dru\u0161tva <\/span>(<b>SEM<\/b>), <span style=\"font-weight: 400;\">te strukture sa prete\u017eno javnim kapitalom koje se sre\u0107u u urbanom planiranju, lokalnom saobra\u0107aju ili upravljanju vodama.<\/span><br\/><\/p><p><span style=\"font-weight: 400;\">Mala i srednja preduze\u0107a<\/span> i <b>preduze\u0107a srednje veli\u010dine<\/b><span style=\"font-weight: 400;\"> ispod pragova nisu kao takva obavezana. Me\u0111utim, efekat kaskade je realan, tako da su ona obuhva\u0107ena<br\/>  <\/span><i><span style=\"font-weight: 400;\">de facto<br\/><\/span><\/i><span style=\"font-weight: 400;\">. Uobi\u010dajeno je da veliki naru\u010dioci, svesni<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/due-diligence-fusac\/\"><span style=\"font-weight: 400;\">va\u017enosti due diligence,<\/span><\/a><span style=\"font-weight: 400;\"> name\u0107u antikorupcijske klauzule svojim dobavlja\u010dima.<\/span><\/p><p><span style=\"font-weight: 400;\">Ako radite sa grupom iz CAC 40, verovatno ste ve\u0107 popunili antikorupcijski upitnik. Zakon Sapen 2 je taj koji je to pokrenuo.<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-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 <\/u>Korisno je znati : Francuska agencija za borbu protiv korupcije (AFA) objavila je prakti\u010dni vodi\u010d osmi\u0161ljen za mala i srednja preduze\u0107a i manja preduze\u0107a srednje veli\u010dine, prepoznaju\u0107i da ih antikorupcijska uskla\u0111enost de facto ti\u010de, \u010dak i ako nisu obavezana odredbama \u010dlana 17.\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-3524\" alt=\"Vodi\u010d za zakon Sapin 2\" 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\">8 obaveza zakona Sapen 2 koje va\u0161e preduze\u0107e mora da uspostavi<br \/><\/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;\">Tokom svojih kontrola, AFA tra\u017ei opipljive dokaze o postojanju (i funkcionisanju!) osam sistema :<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<\/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\">Zakon Sapen 2<\/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\">Kodeks pona\u0161anja ...<\/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; koji jasno ka\u017ee \u0161ta je zabranjeno, uz konkretne primere.<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\">Zakon Sapen 2<\/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\">Kanal za uzbunjivanje ...<\/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; kako bi zaposleni mogli da prijave problem u potpunoj poverljivosti.<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<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\">Zakon Sapen 2<\/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\">Mapa rizika ...<\/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; koja identifikuje gde je preduze\u0107e najvi\u0161e izlo\u017eeno, zemlja po zemlja, delatnost po delatnost.<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<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\">Zakon Sapen 2<\/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\">Provera tre\u0107ih lica ...<\/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; pre nego \u0161to se anga\u017euje sa dobavlja\u010dem, posrednikom ili partnerom.<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<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\">Zakon Sapen 2<\/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\">Ra\u010dunovodstvene kontrole ...<\/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; usmerene na osetljive stavke (provizije, pokloni, honorari za konsalting).<br\/><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\">Zakon Sapen 2<\/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\">Program obuke ...<\/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; prilago\u0111en timovima koji su najvi\u0161e izlo\u017eeni riziku.<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-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\">Zakon Sapen 2<\/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\">Sistem internih sankcija ...<\/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; kako bi kr\u0161enja kodeksa pona\u0161anja imala posledice.<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<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\">Zakon Sapen 2<\/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\">Sistem pra\u0107enja ...<\/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; koji proverava da celokupan sistem funkcioni\u0161e, ne samo na papiru.<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<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-3514\" alt=\"Pravna uskla\u0111enost.\" 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\">Razgovarajte besplatno sa stru\u010dnjakom o zakonu Sapen 2 <\/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\">Rezervi\u0161ite svoj termin<\/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\" 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\" 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>\n\t\t<\/div>\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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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\">Kodeks pona\u0161anja i mapa rizika : temelji sistema Sapen 2<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-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;\">Kodeks pona\u0161anja utvr\u0111uje pravila, mapa rizika odre\u0111uje gde ih treba prioritetno primenjivati. Ove dve mere \u010dine osnovu na kojoj \u0107e po\u010divati ceo ostatak programa.<br\/> <\/span><\/p><p><b>Kodeks pona\u0161anja<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Mora da defini\u0161e i konkretno ilustruje zabranjene postupke :<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 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;\">Politiku poklona i pozivnica (sa numeri\u010dkim pragovima),<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sukobe interesa,<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mecenat,<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pla\u0107anja radi olak\u0161avanja.<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-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>On je ugra\u0111en u interni pravilnik, \u0161to podrazumeva da CSE bude konsultovan. Pa\u017enja, ovaj \u201ekodeks&#8220; nije dokument op\u0161tih principa. AFA o\u010dekuje konkretne ilustracije, prilago\u0111ene delatnostima preduze\u0107a. Industrijska grupa koja posluje u subsaharskoj Africi ne\u0107e imati isti kodeks pona\u0161anja kao pariski izdava\u010d softvera.<br\/>   <\/p><p><b>Mapa rizika<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Ona je od strane AFA kvalifikovana kao \u201eugaoni kamen&#8220; sistema. Ona popisuje, analizira i rangira sve rizike od korupcije kojima je preduze\u0107e izlo\u017eeno.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Sve dakle zavisi od njegovih sektora delatnosti, geografskih implantacija i operativnih procesa.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">A\u017euriranje se zahteva najmanje jednom godi\u0161nje, i pri svakoj zna\u010dajnoj promeni (akvizicija, ulazak na novo tr\u017ei\u0161te).<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-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\">Za\u0161tita uzbunjiva\u010da : \u0161ta zakon Sapen 2 konkretno garantuje<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-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;\">Svaki zaposleni u preduze\u0107u koje podle\u017ee zakonu mora biti u mogu\u0107nosti da prijavi problem bez straha za svoju karijeru. To je garancija postavljena zakonom Sapen 2.   <\/span><b>Zakon Waserman (2022)<\/b> je podigao letvu jo\u0161 vi\u0161e : zaposleni mo\u017ee direktno da se obrati organu vlasti, bez obaveze da pro\u0111e kroz interni kanal preduze\u0107a.<\/p><p><span style=\"font-weight: 400;\">Za\u0161tite su sna\u017ene, i osmi\u0161ljene su da budu takve. Identitet uzbunjiva\u010da ostaje poverljan. Svaka mera odmazde (otpu\u0161tanje, marginalizacija, odbijanje napredovanja) je zabranjena.<br\/>  <\/span><\/p><p>Zakon pokriva i \u201e<b>olak\u0161iva\u010de<\/b>&#8220; : kolegu koji poma\u017ee u prikupljanju dokaza, sindikalnog delegata koji prati postupak, blisku osobu koja savetuje.<br\/><\/p><p><span style=\"font-weight: 400;\">Sa strane preduze\u0107a, to se ogleda u uspostavljanju platforme za bezbedno prijavljivanje, tipi\u010dno gotovog re\u0161enja kao \u0161to su :<\/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;\">Ili IntegrityLine.<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-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;\">Posve\u0107eni referent obra\u0111uje prijave i procenjuje da li ima osnova za dalji postupak. Ako to nije slu\u010daj, podaci moraju biti uni\u0161teni u roku od dva meseca koja slede.<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-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>Korisno je znati : Zakonodavac je \u017eeleo da ove za\u0161tite imaju pravi uticaj. Otkrivanje identiteta uzbunjiva\u010da izla\u017ee kazni od 2 godine zatvora i 30 000 evra nov\u010dane kazne. Ometanje prijave, godinu dana zatvora i 15 000 evra nov\u010dane kazne.  \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\">Procena tre\u0107ih lica, obuka i ra\u010dunovodstvene kontrole : obaveze koje se \u010desto zanemaruju<br \/>\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>To su <b>tri mere koje su najmanje <\/b>dobro sprovedene prema nacionalnoj dijagnozi AFA za 2024. godinu, i upravo na njima se kontrole prioritetno koncentri\u0161u.<br\/><\/p><p><span style=\"font-weight: 400;\">Drugim re\u010dima : kada preduze\u0107e koje podle\u017ee zakonu prikazuje uredan kodeks pona\u0161anja i mapu rizika, ali zanemaruje due diligence tre\u0107ih lica ili ra\u010dunovodstvene kontrole, signal koji \u0161alje jeste onaj programa koji slu\u017ei kao fasada.<br\/><\/span><\/p><p><b>Procena tre\u0107ih lica<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Pre potpisivanja ugovora sa dobavlja\u010dem ili posrednikom, preduze\u0107e mora da se uveri da zna s kim ima posla. To je princip antikorupcijske due diligence : detaljno proveriti tre\u0107a lica sa kojima radite, srazmerno riziku koji predstavljaju.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Posrednik u zemlji sa visokim indeksom korupcije ne\u0107e dakle biti procenjen sa istim nivoom pa\u017enje kao donosilac poslova u Francuskoj.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">U praksi, to podrazumeva nekoliko provera :<br\/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">Proveriti identitet i stvarno akcionarstvo tre\u0107eg lica (i\/ili stvarnih korisnika),<br\/><\/li><li aria-level=\"1\">Potra\u017eiti eventualne osude ili nepovoljne informacije,<br\/><\/li><li aria-level=\"1\">Otkriti prisustvo politi\u010dki eksponiranih lica (PEL),<br\/><\/li><li aria-level=\"1\">Uveriti se da je ispla\u0107ena naknada proporcionalna stvarnoj usluzi.<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>Sistem obuke<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">Obuka se sprovodi na dva nivoa. Prvi cilja na zaposlene koji su najvi\u0161e izlo\u017eeni riziku : komercijalne radnike koji pregovaraju sa stranim partnerima, nabavlja\u010de koji biraju dobavlja\u010de, rukovodioce u redovnom kontaktu sa javnim slu\u017ebenicima.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Za njih, AFA o\u010dekuje konkretne sesije, sa situacionim primerima preuzetim iz stvarnosti njihovog posla :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0160ta u\u010diniti kada posrednik predla\u017ee da \u201eolak\u0161a&#8220; dobijanje dozvole?<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kako reagovati na zahtev za neuobi\u010dajeno visoku proviziju?<br\/><\/span><\/li><\/ul><p>Drugi nivo je \u0161ire senzibilisanje, namenjeno celokupnom osoblju, kako bi svako poznavao kodeks pona\u0161anja i znao kako da koristi kanal za uzbunjivanje.<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-3577\" alt=\"Antikorupcijski zakon\" 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>Ra\u010dunovodstvene kontrole protiv korupcije<br\/><\/b><\/p><p><span style=\"font-weight: 400;\">One su tu da spre\u010de da ra\u010dunovodstvo maskira bilo kakvu sumnjiv\u0443 operaciju. U praksi, to podrazumeva :<br\/> <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">redovno pregledanje najizlo\u017eenijih stavki, kao \u0161to su tro\u0161kovi reprezentacije, honorari za konsalting, provizije posrednika, donacije i sponzorstvo,<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vrlo jasno razdvajanje zadataka vo\u0111enja ra\u010duna i kontrole ra\u010duna,<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">uspostavljanje hijerarhijskog lanca odobravanja za rizi\u010dne rashode.<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;\">Dve mere dopunjuju sistem. <br\/>  <\/span><b>disciplinski sistem<\/b>, ugra\u0111en u interni pravilnik, predvi\u0111a graduisane sankcije u slu\u010daju kr\u0161enja kodeksa pona\u0161anja.<\/p><p>Sistem interne kontrole i evaluacije proverava, sa svoje strane, da celokupan program funkcioni\u0161e i da uredno hrani izve\u0161tavanje upravi.<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>Korisno je znati : \u010cvrst sistem uskla\u0111enosti slu\u017ei i kao poluga za borbu protiv interne prevare. Mehanizmi uzbunjivanja i kontrole korist\u0435 daleko izvan antikorupcijskog okvira. \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\">Sankcije zakona Sapen 2 : koji su rizici u slu\u010daju neuskla\u0111enosti?<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;\">Na administrativnom planu, komisija za sankcije AFA raspola\u017ee graduisanom skalom sankcija, u rasponu od upozorenja do nov\u010dane kazne. Ali upravo je krivi\u010dni aspekt taj kojeg se treba najvi\u0161e pla\u0161iti u slu\u010daju neuskla\u0111enosti.<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\">Administrativne sankcije AFA : upozorenje, nalog i nov\u010dane kazne<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;\">Komisija za sankcije AFA raspola\u017ee sa tri poluge, i nije ona najo\u010diglednija ta koja najvi\u0161e boli :<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\">POLUGA 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\">Upozorenje<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; koji jasno ka\u017ee \u0161ta je zabranjeno, uz konkretne primere.<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\">POLUGA 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\">Nalog za uskla\u0111ivanje<\/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;\">Sa rokom koji mo\u017ee i\u0107i do tri godine za ispravku. To je najkori\u0161\u0107eniji instrument u ovoj fazi,<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\">POLUGA 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\">Nov\u010dana kazna<\/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;\">Do 200 000 evra za rukovodioca, 1 000 000 evra za pravno lice.<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>Ali u stvarnosti, \u010detvrti mehanizam je taj koji izaziva najve\u0107u zabrinutost : <b>objavljivanje<\/b><span style=\"font-weight: 400;\"> Objavljena sankcija ostaje vidljiva na internetu svakome ko ukuca naziv va\u0161eg preduze\u0107a na Google-u. <\/span><\/p><p><span style=\"font-weight: 400;\">Potencijalni klijent, partner, investitor koji nai\u0111e na odluku komisije pre jednog sastanka ne\u0107e je zaboraviti tako skoro.<\/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 Korisno je znati : Komisija za sankcije jo\u0161 nije izrekla nijednu efektivnu nov\u010danu kaznu. Za sada daje prednost pedago\u0161kom pristupu, koriste\u0107i uglavnom naloge. Ali ova popustljivost ne\u0107e trajati unedogled. Vi\u0161e od polovine obavezanih preduze\u0107a sprovelo je svih osam mera (nacionalna dijagnoza 2024).<\/u>  \n \u0160to je op\u0161ti nivo vi\u0161i, to \u0107e zaka\u0161neli te\u017ee mo\u0107i da se pozivaju na neznanje...<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\">Krivi\u010dni rizici i reputacija : ono \u0161to rukovodioci ne anticipiraju uvek<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;\">Administrativne sankcije AFA su jedna stvar. Krivi\u010dno gonjenje je ne\u0161to drugo, sasvim drugog obima. Rukovodilac progla\u0161en krivim za korupciju rizikuje do<br\/>   <\/span>10 godina zatvora i <b>1 milion evra nov\u010dane kazne.<br\/> <\/b><\/p><p><span style=\"font-weight: 400;\">Za pravno lice, iznos mo\u017ee porasti do 5 miliona evra, pa \u010dak i desetostruke vrednosti profita ostvarenog krivi\u010dnim delom. Ne ra\u010dunaju\u0107i dopunske kazne, kao \u0161to je isklju\u010denje iz javnih nabavki.<br\/> <\/span><\/p><p>Jedan od klju\u010dnih mehanizama je onaj <b>sudskog sporazuma od javnog interesa<\/b> (CJIP)<br\/><span style=\"font-weight: 400;\">. Re\u010d je o obliku pregovara\u010dkog re\u0161enja, koji omogu\u0107ava postizanje vansudskog sporazuma&#8230; bez priznavanja krivice.<br\/><\/span><\/p><p><span style=\"font-weight: 400;\">Prednost je stvarna, ali i cena je takva : nov\u010dana kazna mo\u017ee dosti\u0107i 30% prose\u010dnog prihoda za poslednje tri poslovne godine.<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\ufe0fKorisno je znati : CJIP je ve\u0107 omogu\u0107io re\u0161avanje vi\u0161e od 25 predmeta korupcije od 2017. godine, za ukupan iznos od oko 4 milijarde evra nov\u010danih kazni. Zna\u010dajna preduze\u0107a potpisala su CJIP, kao \u0161to su Airbus (vi\u0161e od 2 milijarde evra), HSBC, Soci\u00e9t\u00e9 G\u00e9n\u00e9rale, ili 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\">Kako se uskladiti sa zakonom Sapen 2 : metoda korak po korak<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\">Va\u017ean podatak<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 do 18 meseci : toliko je prose\u010dno potrebno vreme za uskla\u0111ivanje sa Sapenom 2. Po pravilu, projekat se sprovodi u tri faze. <\/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\">Po\u010detna dijagnoza, mapa rizika i sprovo\u0111enje : 3 faze uspe\u0161nog uskla\u0111ivanja<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\">Faza 1. Dijagnoza<br \/> <\/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 do 3 meseca)<\/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;\">Pre nego \u0161to se i\u0161ta izgradi, treba znati od \u010dega se polazi. Ova prva faza se sastoji u postavljanju lucidne dijagnoze : \u0161ta ve\u0107 imate uspostavljeno, i \u0161ta nedostaje? U praksi, to se svodi na :<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\">Proveriti obavezanost (kumulativni pragovi),<\/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\">Mapirati ve\u0107 uspostavljene sisteme (eti\u010dki kodeks, procedure nabavke, interni pravilnik),<\/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\">Suo\u010diti ih sa preporukama AFA,<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\">Identifikovati prioritetne nedostatke,<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\">Imenovati odgovornog za uskla\u0111enost koji ima direktan pristup generalnoj upravi i posve\u0107ena sredstva.<\/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\">Faza 2. Strukturiranje <\/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\">(\u2245 6 do 10 meseci)<\/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;\">To je najgu\u0161\u0107a faza, i najodlu\u010duju\u0107a. Mapa rizika, izra\u0111ena tokom dijagnoze, slu\u017ei kao ki\u010dma. Ona je ta koja diktira sadr\u017eaj kodeksa pona\u0161anja, obim due diligence tre\u0107ih lica, javnost koju treba prioritetno obu\u010diti i ra\u010dunovodstvene kontrole koje treba oja\u010dati. Svaka mera se zatim sprovodi :<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\">Napisati kodeks pona\u0161anja i ugraditi ga u interni pravilnik (uz konsultaciju CSE),<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\">Mapirati ve\u0107 uspostavljene sisteme (eti\u010dki kodeks, procedure nabavke, interni pravilnik),<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\">Suo\u010diti ih sa preporukama AFA,<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\">Identifikovati prioritetne nedostatke,<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\">Imenovati odgovornog za uskla\u0111enost koji ima direktan pristup generalnoj upravi i posve\u0107ena sredstva.<\/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\">Faza 3. Upravljanje  <\/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\">(kontinualno)<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-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;\">Program uskla\u0111enosti nikada nije zavr\u0161en. On \u017eivi, ili propada. Kontrola se organizuje na tri nivoa :  <\/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\">Menad\u017eeri svakodnevno proveravaju primenu,<\/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\">Odgovorni za uskla\u0111enost nadgleda celokupan sistem,<\/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\">Periodi\u010dni nezavisni audit ocenjuje koliko sistem zaista vredi u praksi.<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;\">Mapa rizika se revidira svake godine, a indikatori hrane izve\u0161tavanje upravi. Upravo tu disciplinu pra\u0107enja AFA \u0107e prvo ispitivati onog dana kada pokrene kontrolu.<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\">Za\u0161to anga\u017eovanje specijalizovane ku\u0107e za compliance ubrzava (i obezbe\u0111uje) postupak<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;\">Uskla\u0111enost sa Sapenom 2 je popre\u010dan projekat. Mobilizuje kompetencije iz krivi\u010dnog prava privrede, upravljanja rizicima itd.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Potrebno je i odre\u0111eno iskustvo u praksi kontrole AFA i me\u0111unarodnim standardima. Sve to je retko objedinjeno pod jednim krovom!<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Za preduze\u0107e srednje veli\u010dine koje se po prvi put susre\u0107e sa temom, pra\u0107enje ima smisla. To omogu\u0107ava u\u0161tedeti dragoceno vreme i izbe\u0107i la\u017ene startove, koji se skupo pla\u0107aju naknadnim ispravkama.<br\/> <\/span><\/p><p><span style=\"font-weight: 400;\">Konsultantska ku\u0107a za compliance donosi tri konkretne prednosti :<br\/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sektorski benchmark<\/b> : prate\u0107i vi\u0161e preduze\u0107a iz istog sektora, zna koji scenariji korupcije su najrelevantniji za va\u0161u mapu i koje su kontrole efikasne.<br\/><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Proverenu metodologiju,<\/b> koja omogu\u0107ava smanjenje rokova sprovo\u0111enja uz pravno obezbe\u0111ivanje svake faze.<br\/><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Spolja\u0161nji pogled<\/b>, za procenu koliko va\u0161 sistem zaista vredi u praksi, jer je to upravo ono \u0161to AFA nastoji da izmeri tokom svojih kontrola.<br\/><\/li><\/ul><p><a href=\"https:\/\/eterrapartners.com\/sr\/\"><span style=\"font-weight: 400;\">Eterra Partners<\/span><\/a><span style=\"font-weight: 400;\"> prati preduze\u0107a u strukturiranju njihovog programa uskla\u0111enosti, od faze dijagnoze do kontinualnog upravljanja. Jedan razgovor je dovoljan za uspostavljanje jasne slike va\u0161e situacije i identifikovanje prvih akcija koje treba preduzeti. <\/span><\/p><p><a href=\"https:\/\/eterrapartners.com\/sr\/\"><span style=\"font-weight: 400;\">Kontaktirajte stru\u010dnjaka Eterra \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-3514\" alt=\"Pravna uskla\u0111enost.\" 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\">\u00c9changez avec un expert gratuitement sur la loi Sapin 2 <\/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 elementor-size-sm\" href=\"https:\/\/calendly.com\/eterra-partners\/30min\" target=\"_blank\">\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\">Rezervi\u0161ite svoj termin<\/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-0cc8691 elementor-widget elementor-widget-rating\" data-id=\"0cc8691\" 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\" 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\" 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>\n\t\t<\/div>\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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94e1102 e-flex e-con-boxed e-con e-parent\" data-id=\"94e1102\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5dde17b e-con-full e-flex e-con e-child\" 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\">VA\u0160A PITANJA<\/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 - \u010cesta pitanja o zakonu Sapen 2<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\">Da li se AI Act odnosi na moje preduze\u0107e ? <\/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\"> Da li se zakon Sapen 2 primenjuje na strane filijale francuske grupe?<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;\">Da. \u010cim francusko mati\u010dno dru\u0161tvo ispunjava pragove (500 zaposlenih, 100 miliona evra konsolidovanog prihoda), obaveze se name\u0107u celokupnom obimu. Uklju\u010duju\u0107i i strane filijale. To logi\u010dno podrazumeva prevo\u0111enje kodeksa pona\u0161anja i prilago\u0111avanje mape rizika lokalnim kontekstima.<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\"> Koje dokumente treba \u010duvati kao dokaz uskla\u0111enosti sa zakonom Sapen 2?<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;\">AFA ne name\u0107e zatvorenu listu, ali njen kontrolni upitnik daje naznaku o minimumu koji treba prikupiti : kodeks pona\u0161anja (sa dokazom distribucije), datirana i potpisana mapa rizika, dosijei due diligence tre\u0107ih lica, potvrde o obuci, izve\u0161taji interne kontrole.<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\"> Da li je audit uskla\u0111enosti sa Sapenom 2 obavezan ili fakultativan?<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;\">Zakon ne name\u0107e \u201eaudit&#8220; u formalnom smislu. Me\u0111utim, osma mera \u010dlana 17 zahteva dokumentovan sistem interne kontrole i evaluacije, sa izve\u0161tajem dostavljenim upravi. Periodi\u010dni eksterni audit stoga predstavlja dobru praksu za pripremu eventualne kontrole AFA.<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\":\"Da li se zakon Sapen 2 primenjuje na strane filijale francuske grupe?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da. \\u010cim francusko mati\\u010dno dru\\u0161tvo ispunjava pragove (500 zaposlenih, 100 miliona evra konsolidovanog prihoda), obaveze se name\\u0107u celokupnom obimu. Uklju\\u010duju\\u0107i i strane filijale. To logi\\u010dno podrazumeva prevo\\u0111enje kodeksa pona\\u0161anja i prilago\\u0111avanje mape rizika lokalnim kontekstima.\"}},{\"@type\":\"Question\",\"name\":\"Koje dokumente treba \\u010duvati kao dokaz uskla\\u0111enosti sa zakonom Sapen 2?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"AFA ne name\\u0107e zatvorenu listu, ali njen kontrolni upitnik daje naznaku o minimumu koji treba prikupiti : kodeks pona\\u0161anja (sa dokazom distribucije), datirana i potpisana mapa rizika, dosijei due diligence tre\\u0107ih lica, potvrde o obuci, izve\\u0161taji interne kontrole.\"}},{\"@type\":\"Question\",\"name\":\"Da li je audit uskla\\u0111enosti sa Sapenom 2 obavezan ili fakultativan?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Zakon ne name\\u0107e \\u201eaudit&#8220; u formalnom smislu. Me\\u0111utim, osma mera \\u010dlana 17 zahteva dokumentovan sistem interne kontrole i evaluacije, sa izve\\u0161tajem dostavljenim upravi. Periodi\\u010dni eksterni audit stoga predstavlja dobru praksu za pripremu eventualne kontrole AFA.\"}}]}<\/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\">Reference<br \/><\/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>Najva\u017enije \u0161to treba zapamtiti: Zakon Sapen 2 je prvi francuski zakon koji obavezuje preduze\u0107a da spre\u010davaju korupciju, a ne samo da je ka\u017enjavaju naknadno. Progla\u0161en 9. decembra 2016. godine, stupio je na snagu 1. juna 2017. godine za svoje najstrukturnije odredbe (\u010dlan 17). On nala\u017ee velikim preduze\u0107ima da uspostave antikorupcijski program u osam mera. Specijalizovano [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3576,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-3578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vesti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zakon Sapen 2 : potpuni vodi\u010d za rukovodioce - Eterra Partners<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez ce que chaque dirigeant devrait savoir \u00e0 propos de la Loi Sapin 2. 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