{"id":25845915,"date":"2025-11-21T11:38:00","date_gmt":"2025-11-21T10:38:00","guid":{"rendered":"https:\/\/www.values-associates.fr\/sapin-2-law\/"},"modified":"2026-03-27T09:41:23","modified_gmt":"2026-03-27T08:41:23","slug":"sapin-2-law","status":"publish","type":"page","link":"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/","title":{"rendered":"Sapin 2 Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25845915\" class=\"elementor elementor-25845915 elementor-104\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69a13a78 e-flex e-con-boxed e-con e-parent\" data-id=\"69a13a78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-777220e3 e-con-full e-flex e-con e-child\" data-id=\"777220e3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b34d2e0 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1b34d2e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"22\" viewBox=\"0 0 18 22\"><path id=\"icons8-genealogy\" d=\"M10,3V6.549L6.449,10H4v4h.018L2.908,17H1v4H5V17.113l1.027-2.779L7,17v4h4V17H9.129L8,13.9V11.279l4.006-3.891L16,11.215V14h.027l-1.133,3H13v4h4V17.082l1.047-2.768L19.027,17H19v4h4V17H21.158L20,13.832V10H17.623L14,6.531V3Z\" transform=\"translate(-3 23) rotate(-90)\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33cdac82 elementor-align-left fil-ariane elementor-widget elementor-widget-breadcrumbs\" data-id=\"33cdac82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www.values-associates.fr\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d13e8f6 e-con-full e-flex e-con e-child\" data-id=\"2d13e8f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-192e3bcd elementor-widget elementor-widget-heading\" data-id=\"192e3bcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Sapin 2 Law<\/span>\n <span class=\"accent accent-violet\">anti-corruption<\/span>\n<\/span>\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62cd3c75 elementor-widget elementor-widget-text-editor\" data-id=\"62cd3c75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Sapin 2 law, in its anti-corruption component, <strong>aims to combat corruption<\/strong> (influence peddling, illegal taking of interest, misappropriation of public and private funds, etc.). It makes the implementation of an internal prevention system essential, structured around <strong>3 central pillars:<\/strong> the commitment of the governing body, corruption risk mapping, and the management of these risks. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58ab8e2 elementor-widget elementor-widget-text-editor\" data-id=\"58ab8e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Upon its promulgation on December 9, 2016, <strong>Law No. 2016-1691 on transparency, the fight against corruption, and economic modernization<\/strong> had broad ambitions. <strong>Michel Sapin<\/strong>, then Minister of the Economy and Finance, wished to &#8220;proclaim an exemplary Republic.&#8221; He presented the text as one that &#8220;will allow France to reach the level of the best international standards in the field of transparency and action against corruption.&#8221; This legislation is a response to <strong>criticism from the OECD judging France&#8217;s policy as insufficient regarding corruption<\/strong>. It is also a response to the aspirations of the French people in search of more ethics and justice.  <\/p><p><strong>What are the key measures of this law<\/strong>? What is the assessment? Two deputies looked into the matter in 2021, commissioned by the Law Commission of the National Assembly responsible for evaluating the Sapin 2 law. Rapha\u00ebl Gauvain and Olivier Marleix presented a report of 50 recommendations in July 2021.   <\/p><p>A look back at the 2 central themes: <strong>anti-corruption and transparency.<\/strong><\/p>\t\t\t\t\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-253ca6c1 e-flex e-con-boxed e-con e-parent\" data-id=\"253ca6c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-63be0ba5 e-con-full e-flex e-con e-child\" data-id=\"63be0ba5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a915087 elementor-widget elementor-widget-heading\" data-id=\"a915087\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-violet\">Acting against<\/span>\n <span class=\"strong\">corruption<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a66a5c elementor-widget elementor-widget-text-editor\" data-id=\"5a66a5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The fight against corruption appears second in the title of the law. However, the prevention of influence peddling, extortion, illegal taking of interest, misappropriation of public and private funds, and favoritism represents a major component of the legislative text. <\/p>\t\t\t\t\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-747e90a1 e-flex e-con-boxed e-con e-parent\" data-id=\"747e90a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6f3a55d0 e-con-full e-flex e-con e-child\" data-id=\"6f3a55d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea9541 elementor-widget elementor-widget-heading\" data-id=\"4ea9541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-violet\">The commitment of large companies<\/span>\n <span class=\"lite\">in the fight<\/span>\n <span class=\"strong\">against corruption<\/span>\n<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb6b elementor-widget elementor-widget-text-editor\" data-id=\"5eb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Sapin 2 law innovates by involving companies in the action against corruption. Since 2017, they have been required to deploy <a href=\"https:\/\/www.values-associates.fr\/sapin-2\/logiciel\/\">a system, or sapin 2 software, for compliance with the Sapin 2 law<\/a> intended to prevent risks, identify prohibited behaviors <strong>likely to characterize acts of corruption or influence peddling<\/strong>, and punish them. It is divided into 3 pillars: the commitment of leaders, corruption risk mapping, and risk management. This last pillar is itself structured into different measures that companies are required to implement:   <\/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-3e7ef80b e-con-full e-flex e-con e-child\" data-id=\"3e7ef80b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-6c82ef57 e-con-full e-flex e-con e-child\" data-id=\"6c82ef57\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e6a487 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8e6a487\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>An internal code of conduct<\/strong>, integrated into the company's internal regulations, defining the types of behavior to be prohibited<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Prevention training<\/strong> for employees exposed to the risk<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>An assessment of third-party integrity<\/strong>, before entering into a relationship and throughout that relationship<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>A whistleblowing system<\/strong> to collect reports and suspicious attitudes regarding anti-corruption<\/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<div class=\"elementor-element elementor-element-6b225ef1 e-con-full e-flex e-con e-child\" data-id=\"6b225ef1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4799def elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4799def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Accounting controls<\/strong> and an internal control system to identify potential acts of corruption or influence peddling<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>A disciplinary regime<\/strong> detailing sanctions in case of behavior contrary to the code of conduct<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Continuous evaluation of the system<\/strong> to measure its effectiveness and adapt it if necessary<\/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-cd7c639 e-con-full e-flex e-con e-child\" data-id=\"cd7c639\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7406cd elementor-widget elementor-widget-text-editor\" data-id=\"c7406cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The obligation concerns <strong>companies employing at least five hundred employees<\/strong> \u2013 or a subsidiary of a group whose parent company has its registered office on national territory and whose workforce includes at least five hundred employees \u2013 and whose <strong>turnover or consolidated turnover is greater than 100 million euros<\/strong>.<\/p>\t\t\t\t\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-dcb535e e-flex e-con-boxed e-con e-parent\" data-id=\"dcb535e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-18f4bde e-con-full e-flex e-con e-child\" data-id=\"18f4bde\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b133bb elementor-widget elementor-widget-heading\" data-id=\"1b133bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">The establishment<\/span>\n <span class=\"lite\">of<\/span>\n <span class=\"accent accent-violet\">negotiated justice<\/span>\n<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93384d2 elementor-widget elementor-widget-text-editor\" data-id=\"93384d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Since 2016, in the event of a legal entity being implicated for <strong>acts of corruption<\/strong>, <strong>influence peddling<\/strong>, money laundering, or certain <strong>tax frauds<\/strong>, the Public Prosecutor may decide to initiate legal proceedings or, on the contrary, waive them to conclude a judicial public interest agreement (CJIP).<\/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-4fba8b8 e-con-full e-flex e-con e-child\" data-id=\"4fba8b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-09b1fe6 e-con-full e-flex e-con e-child\" data-id=\"09b1fe6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bb7278 elementor-widget elementor-widget-text-editor\" data-id=\"3bb7278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Inspired by American and English justice, <strong>the CJIP is an alternative tool for transactional justice<\/strong>. The objective is to encourage cooperation. To benefit from it, the legal entity must acknowledge the facts and agree to collaborate with the justice system. According to the Public Prosecutor&#8217;s decision, it must commit to paying a fine to the State and\/or implement <a href=\"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/compliance-with-the-sapin-2-law\/\">a compliance program<\/a> under the supervision of the <strong>French Anti-Corruption Agency (AFA)<\/strong> and\/or compensate victims. The agreement is subject to a judge&#8217;s approval.    <\/p><p>The introduction of this negotiated justice has been \u2013 and still is \u2013 debated. Its detractors denounce the possibility for fraudsters to &#8220;buy their innocence.&#8221; Its defenders see it as an accelerator of procedures.  <\/p><p>Since the entry of the CJIP into French law, <strong>14 agreements relating to acts of corruption<\/strong> have been concluded. They are published on the AFA website. The agreements have all been accompanied by significant fines. Some have led to the implementation of internal compliance programs.   <\/p><p>In 2021, Deputy Rapha\u00ebl Gauvain described this tool as a &#8220;<strong>great success of the Sapin 2 law<\/strong>,&#8221; calling for its reinforcement.<\/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-cfbaf6f e-con-full e-flex e-con e-child\" data-id=\"cfbaf6f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-400d134 elementor-widget elementor-widget-image\" data-id=\"400d134\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/sapin-2-justice-negociee-cjip-1024x684.webp\" class=\"attachment-large size-large wp-image-25845921\" alt=\"Sapin 2 Law - CJIP Negotiated Justice\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/sapin-2-justice-negociee-cjip-1024x684.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/sapin-2-justice-negociee-cjip-300x200.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/sapin-2-justice-negociee-cjip-768x513.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/sapin-2-justice-negociee-cjip.webp 1200w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a3b97 e-flex e-con-boxed e-con e-parent\" data-id=\"45a3b97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d824eed e-con-full e-flex e-con e-child\" data-id=\"d824eed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b727345 elementor-widget elementor-widget-heading\" data-id=\"b727345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"lite\">The expansion of the<\/span>\n <span class=\"strong\">oversight powers of<\/span>\n <span class=\"accent accent-violet\">the anti-corruption agency<\/span>\n<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2e6115 elementor-widget elementor-widget-text-editor\" data-id=\"c2e6115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2016 legislation established the <a href=\"https:\/\/www.agence-francaise-anticorruption.gouv.fr\/fr\" target=\"_blank\" rel=\"noopener\">French Anti-Corruption Agency (AFA)<\/a>, replacing the Central Service for the Prevention of Corruption (SCPC). The agency has expanded powers. Its mission is to &#8220;<strong>prevent and detect acts of corruption<\/strong>, influence peddling, extortion, illegal taking of interest, misappropriation of public funds, and favoritism.&#8221;  <\/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-e3ce3b2 e-con-full e-flex e-con e-child\" data-id=\"e3ce3b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-dff813f e-con-full e-flex e-con e-child\" data-id=\"dff813f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c31c60 elementor-widget elementor-widget-text-editor\" data-id=\"3c31c60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>More specifically, the agency is responsible for:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a47506 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4a47506\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Coordinating and advising<\/strong>: through its recommendations, the AFA supports companies, associations, local authorities, and public establishments in the implementation of compliance systems.<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Monitoring<\/strong>: the AFA verifies the implementation of internal programs. It also monitors compliance with commitments made under CJIPs. <\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Enforcement<\/strong>: the AFA has a Sanctions Commission and can issue warnings and injunctions, or even decide on fines against companies in case of failure to meet their corruption prevention obligations.<\/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 class=\"elementor-element elementor-element-096418c elementor-widget elementor-widget-text-editor\" data-id=\"096418c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The AFA benefits from broad guarantees of independence in the text, but it is placed under the joint authority <strong>of the Minister of Justice and the Minister of Finance<\/strong>. In their 2021 recommendations, the deputies advocate for a clarification of the status by transferring oversight responsibilities to the <strong>High Authority for Transparency in Public Life (HATVP)<\/strong>. <\/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-ab2f409 e-con-full e-flex e-con e-child\" data-id=\"ab2f409\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4adbc4 elementor-widget elementor-widget-image\" data-id=\"b4adbc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/afa-loi-sapin-2-1024x684.webp\" class=\"attachment-large size-large wp-image-25845922\" alt=\"Sapin 2 Law - Expansion of AFA powers\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/afa-loi-sapin-2-1024x684.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/afa-loi-sapin-2-300x200.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/afa-loi-sapin-2-768x513.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/afa-loi-sapin-2.webp 1200w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5103aa1c e-flex e-con-boxed e-con e-parent\" data-id=\"5103aa1c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34bccdb6 elementor-widget elementor-widget-heading\" data-id=\"34bccdb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-violet\">The Sapin 2 law,<\/span>\n <span class=\"lite\">an essential law for<\/span>\n <span class=\"strong\">a new anti-corruption era<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40506ac7 elementor-widget elementor-widget-text-editor\" data-id=\"40506ac7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The Sapin 2 law<\/strong> is part of the reform movement initiated on January 29, 1993, <strong>with the Sapin 1 law on the prevention of corruption and transparency in economic life<\/strong>. The latter, focused on issues of political and public corruption, was supplemented in 2013 by two new legislative texts, one on transparency in public life and the other on tax fraud and major economic and financial crime. <\/p><p>But it is <strong>the 2016 law that expands and strengthens the systems<\/strong>. It responds to criticisms issued by the OECD and by the French people, who expect more ethics in public and economic life. <\/p><p>Far from being a &#8220;catch-all&#8221; text, the Sapin 2 law is <strong>an essential text that marked France&#8217;s entry into a new anti-corruption era<\/strong>. It introduced innovative tools into French law and integrated economic actors. However, while France&#8217;s progress was praised by the OECD in 2020, the country stagnates at 22nd place in the Transparency International ranking. Will the assessment carried out in 2021 and the recommendations of the National Assembly give rise to a &#8220;Sapin 3 law&#8221; to continue the progress?   <\/p>\t\t\t\t\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-b21119b e-flex e-con-boxed e-con e-parent\" data-id=\"b21119b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7e11ed0 e-con-full e-flex e-con e-child\" data-id=\"7e11ed0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-219ed3d elementor-widget elementor-widget-heading\" data-id=\"219ed3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-violet\">Strengthening<\/span>\n <span class=\"strong\">transparency<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06a1dd elementor-widget elementor-widget-text-editor\" data-id=\"b06a1dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In October 2016, a few weeks before the vote on the text, 57% of French people considered that people exercising important responsibilities or having power were corrupt. This figure, from a survey published by Transparency International France, expressed <strong>the strong expectation of citizens regarding ethics<\/strong>. <\/p>\t\t\t\t\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-92f3507 e-flex e-con-boxed e-con e-parent\" data-id=\"92f3507\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0050bf2 e-con-full e-flex e-con e-child\" data-id=\"0050bf2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61bcf5e elementor-widget elementor-widget-heading\" data-id=\"61bcf5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Bringing<\/span>\n <span class=\"lite\">lobbying<\/span>\n <span class=\"accent accent-violet\">out of the shadows<\/span>\n<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-225d908 elementor-widget elementor-widget-text-editor\" data-id=\"225d908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In this same survey, 79% of respondents considered the international organization&#8217;s proposal to regulate lobbying to be &#8220;effective.&#8221; This is what <strong>the Sapin 2 law legislated<\/strong>. <\/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-8ebca99 e-con-full e-flex e-con e-child\" data-id=\"8ebca99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-9aa9ae6 e-con-full e-flex e-con e-child\" data-id=\"9aa9ae6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fc5e2b elementor-widget elementor-widget-text-editor\" data-id=\"4fc5e2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Since 2017, private law interest representatives (companies, associations, unions, etc.) must register with the High Authority for Transparency in Public Life. The digital directory is accessible to all. Every citizen can <strong>know the legal entities acting before the State<\/strong> and national elected officials to influence a public decision. The text also regulates lobbying, exercised under the control of the HATVP, in <strong>compliance with ethical rules<\/strong>.   <\/p><p>The 2021 assessment is positive. 2,200 interest representatives were registered with the HATVP and 30,000 activities declared. The deputies nevertheless suggest in their report <strong>a strengthening of the precision and frequency of declarations<\/strong>, in order to facilitate their verification.  <\/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-3cc76bd e-con-full e-flex e-con e-child\" data-id=\"3cc76bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88b405f elementor-widget elementor-widget-image\" data-id=\"88b405f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/loi-sapin-2-lobbying-1024x683.webp\" class=\"attachment-large size-large wp-image-25845923\" alt=\"Sapin 2 Law and lobbying\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/loi-sapin-2-lobbying-1024x683.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/loi-sapin-2-lobbying-300x200.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/loi-sapin-2-lobbying-768x512.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/loi-sapin-2-lobbying.webp 1200w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-843547a e-flex e-con-boxed e-con e-parent\" data-id=\"843547a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-395f33a e-con-full e-flex e-con e-child\" data-id=\"395f33a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2c882 elementor-widget elementor-widget-heading\" data-id=\"aa2c882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Protecting<\/span>\n <span class=\"lite\">whistleblowers<\/span>\n <span class=\"accent accent-violet\"><\/span>\n<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c7e04 elementor-widget elementor-widget-text-editor\" data-id=\"b4c7e04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>While the concept has existed since the 1990s in France, <strong>the status of whistleblower was defined with the Sapin 2 law in its article 6<\/strong>.<\/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-ce3665a e-con-full e-flex e-con e-child\" data-id=\"ce3665a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-a7cf4db e-con-full e-flex e-con e-child\" data-id=\"a7cf4db\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1d9315 elementor-widget elementor-widget-text-editor\" data-id=\"c1d9315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The term refers to any natural person, disinterested and in good faith, <strong>who reveals or reports<\/strong> a crime or an offense, a serious and manifest violation of an international commitment, a unilateral act of an international organization, the law or regulation, or a threat or <strong>serious harm to the general interest<\/strong>.<\/p><p>The law aims to <strong>ensure the confidentiality and protection of the whistleblower<\/strong>, but also of the targeted legal or natural person. It sets up a secure, graduated, and supported procedure for collecting alerts. The Defender of Rights is a pivotal interlocutor in the system. Its role is to &#8220;direct any person reporting an alert under the conditions set by law to the competent authorities, and to ensure the rights and freedoms of that person.&#8221;   <\/p><p>The text guarantees <strong>the protection of the employee<\/strong> against dismissal or any sanction or discriminatory measure by their employer. It also establishes an offense of obstructing an alert. <\/p><p>This legislation was recently supplemented by the law of March 21, 2022, which transposes and strengthens the European directive of October 23, 2019.<\/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-f6a4c52 e-con-full e-flex e-con e-child\" data-id=\"f6a4c52\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-645f2ca elementor-widget elementor-widget-image\" data-id=\"645f2ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/lanceur-alerte-loi-sapin-2.webp\" class=\"attachment-large size-large wp-image-25845924\" alt=\"Whistleblower and Sapin 2 law\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/lanceur-alerte-loi-sapin-2.webp 1200w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/lanceur-alerte-loi-sapin-2-300x200.webp 300w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d10f906 e-flex e-con-boxed e-con e-parent\" data-id=\"6d10f906\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6604d9 elementor-widget elementor-widget-heading\" data-id=\"3e6604d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Discover<\/span>\n <span class=\"lite\">our software<\/span>\n <span class=\"accent accent-violet\">dedicated to Sapin 2<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74df834d e-con-full e-flex e-con e-child\" data-id=\"74df834d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-709f4bbb e-con-full e-flex e-con e-child\" data-id=\"709f4bbb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-303526fe elementor-widget elementor-widget-text-editor\" data-id=\"303526fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In partnership with Forvis Mazars<\/strong>, Values Associates has developed a <a href=\"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/sapin-2-software\/\">sapin 2 software<\/a>, allowing you to manage your compliance.<\/p><p>Discover it and ask us for a demonstration. Furthermore, evaluate the progress of your Sapin 2 project in 10 minutes with a free online flash pre-diagnosis. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-642d9e61 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"642d9e61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/sapin-2-software\/\">\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\">Discover our Sapin 2 software<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc74b8a e-con-full e-flex e-con e-child\" data-id=\"fc74b8a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4eacc8f6 elementor-widget elementor-widget-image\" data-id=\"4eacc8f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting-1024x576.png\" class=\"attachment-large size-large wp-image-25845925\" alt=\"Sapin 2 software interface - Sponsorship and philanthropy module - Reporting\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting-1024x576.png 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting-300x169.png 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting-768x432.png 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting-1536x864.png 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/04-logiciel-sapin-2-parrainage-mecenat-reporting.png 1920w\" 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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce408a5 e-flex e-con-boxed e-con e-parent\" data-id=\"ce408a5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a13e45 elementor-widget elementor-widget-heading\" data-id=\"8a13e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FREQUENTLY ASKED QUESTIONS ABOUT THE SAPIN 2 LAW<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-133a5aa e-con-full e-flex e-con e-child\" data-id=\"133a5aa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-427669b e-con-full e-flex e-con e-child\" data-id=\"427669b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d13f05 elementor-widget elementor-widget-n-accordion\" data-id=\"7d13f05\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&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\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-1310\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Why the Sapin 2 law? <\/div><\/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' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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-1310\" class=\"elementor-element elementor-element-7900188 e-con-full e-flex e-con e-child\" data-id=\"7900188\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09896c1 elementor-widget elementor-widget-text-editor\" data-id=\"09896c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Sapin 2 law aims to raise French legislation to the level of standards, <strong>in terms of action against corruption<\/strong>, of the most advanced countries in the field. The OECD, in its 3rd evaluation audit of France&#8217;s anti-corruption policy, highlights in this sense &#8220;a notable leap in the French legal framework for combating offenses which has allowed France to regain credibility and visibility in this field.&#8221; <\/p>\t\t\t\t\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-1311\" 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-1311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who is affected by the Sapin 2 law? <\/div><\/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' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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-1311\" class=\"elementor-element elementor-element-f53b0d0 e-con-full e-flex e-con e-child\" data-id=\"f53b0d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9547e4d elementor-widget elementor-widget-text-editor\" data-id=\"9547e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Affected are <strong>companies employing at least five hundred employees<\/strong>, or belonging to a group of companies whose parent company has its registered office in France and whose workforce includes at least five hundred employees, <strong>and whose turnover or consolidated turnover is greater than 100 million euros.<\/strong> Also affected are State administrations, local authorities, their public establishments and semi-public companies, and associations and foundations recognized as being of public utility.<\/p>\t\t\t\t\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\":\"Why the Sapin 2 law?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Sapin 2 law aims to raise French legislation to the level of standards, in terms of action against corruption, of the most advanced countries in the field. 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Also affected are State administrations, local authorities, their public establishments and semi-public companies, and associations and foundations recognized as being of public utility.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84042fc e-con-full e-flex e-con e-child\" data-id=\"84042fc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89366d3 elementor-widget elementor-widget-n-accordion\" data-id=\"89366d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&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\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-1430\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1430\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What does the Sapin 2 law say? <\/div><\/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' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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-1430\" class=\"elementor-element elementor-element-38a3959 e-con-full e-flex e-con e-child\" data-id=\"38a3959\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ec5d4 elementor-widget elementor-widget-text-editor\" data-id=\"49ec5d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Sapin 2 law innovates by <strong>involving companies and public actors in the action against corruption<\/strong>. They are required to deploy a compliance system intended to prevent risks, identify prohibited behaviors likely to characterize acts of corruption or influence peddling, and punish them. <\/p>\t\t\t\t\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-1431\" 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-1431\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How to comply with the Sapin 2 law? <\/div><\/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' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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-1431\" class=\"elementor-element elementor-element-17e482c e-con-full e-flex e-con e-child\" data-id=\"17e482c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8af96da elementor-widget elementor-widget-text-editor\" data-id=\"8af96da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Governing bodies have <strong>the obligation and responsibility to implement an internal corruption prevention system<\/strong>. This system is structured around 3 inseparable pillars: the commitment of the governing body, corruption risk mapping, and the management of these risks. <\/p>\t\t\t\t\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\":\"What does the Sapin 2 law say?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Sapin 2 law innovates by involving companies and public actors in the action against corruption. 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It makes the implementation of an internal prevention system essential, structured around 3 central pillars: the commitment of the governing body, corruption risk mapping, and the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25845915","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sapin 2 Anti-corruption Law | Values Associates<\/title>\n<meta name=\"description\" content=\"Key measures and pillars of the Sapin 2 law and their application in 2022: corporate commitment to the fight against corruption\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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