The implementation of the Sapin II framework, and particularly Article 17, and the technical difficulties it inevitably entails, lead companies subject to the law to ask themselves very often the same question: what tools are available?
Clarified in our white paper dedicated to Sapin 2, available for download here.
The white paper offers a cross-perspective combining insights from Mazars’ Ethics and Compliance team—through their interpretation of the legal texts and the challenges of the Law No. 2016-1691 of 9 December 2016, known as Sapin 2—the recommendations of the French Anti-Corruption Agency (AFA), feedback from the various audits carried out to date, as well as experience feedback and best practices in digitalisation and data processing related to compliance challenges from the Values Associates team.
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In summary, many companies seem to be looking for the technical silver bullet that would, effortlessly and at the push of a button, solve all problems and address all or part of the law’s requirements, rather than determining which technical means are capable of meeting the specified requirements.
The purpose of this white paper is not to state which tool could replace human judgement. The question of tooling can only be raised once the organisation of corruption prevention has been fully thought through—never before. The aim is not to provide a list of “push-button” tools with exceptional virtues, but rather to consider which legal obligations could usefully be supported with tools, with a view to “mechanising” implementation or monitoring of the framework.
While no “push-button” tool can resolve the Sapin II issue within organisations, tools can indeed be indispensable for the most effective implementation of the law, if only for risk mapping, third-party assessment, or accounting controls. Digitalisation and tooling of the anti-corruption framework are levers to accelerate work and a guarantee of quality, particularly for organisations or groups with significant geographic, organisational, or IT fragmentation.