Since 2016 and the law on transparency, actions against corruption and modernization of economic life, also known as "Sapin II", France acquired a legislative framework to effectively detect, prevent and punish corruption and breaches of probity with 3 objectives:
- Establish more transparency in the process of public decisions and in the economic life;
- To act more effectively against corruption, particularly internationally, with preventive and repressive measures;
- To modernize economic life while ensuring the protection of savers and investors.
The purpose of our publication is, after a brief reminder of the context and the stakes of the Sapin II law, to draw up an initial assessment of its implementation by French companies which are subject to the law, to present the latest recommendations made by the AFA and to highlight the changes expected in a future Sapin III law, the outline of which has begun to take shape.