{"id":25845994,"date":"2026-01-03T12:29:05","date_gmt":"2026-01-03T11:29:05","guid":{"rendered":"https:\/\/www.values-associates.fr\/sapin-2-law\/compliance-with-the-sapin-2-law\/"},"modified":"2026-03-27T09:41:23","modified_gmt":"2026-03-27T08:41:23","slug":"compliance-with-the-sapin-2-law","status":"publish","type":"page","link":"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/compliance-with-the-sapin-2-law\/","title":{"rendered":"Compliance with the Sapin 2 law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25845994\" class=\"elementor elementor-25845994 elementor-886\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50db4c3 e-flex e-con-boxed e-con e-parent\" data-id=\"50db4c3\" 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-f8fcf88 e-con-full e-flex e-con e-child\" data-id=\"f8fcf88\" 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-3b83f63e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3b83f63e\" 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-131ee290 elementor-align-left fil-ariane elementor-widget elementor-widget-breadcrumbs\" data-id=\"131ee290\" 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-1ba63ec4 e-con-full e-flex e-con e-child\" data-id=\"1ba63ec4\" 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-382d1c19 elementor-widget elementor-widget-heading\" data-id=\"382d1c19\" 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\">Compliance with the Sapin 2 law,<\/span>\n <span class=\"accent accent-violet\">a challenge of governance and tools<\/span>\n<\/span>\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e9ae530 elementor-widget elementor-widget-text-editor\" data-id=\"2e9ae530\" 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 implementation of Article 17 of the Sapin 2 law<\/strong> quickly raises the question of tools, beyond the human effort required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f01e768 elementor-widget elementor-widget-text-editor\" data-id=\"f01e768\" 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 no &#8220;push-button&#8221; tool can exist that handles all the requirements of the law at the touch of a single button, <strong>tools are nevertheless essential<\/strong> for the most effective implementation of certain aspects of the law, particularly taking into account the recommendations of the French Anti-Corruption Agency (AFA) and feedback from various audits conducted to date.<\/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-4e1fcf9 e-flex e-con-boxed e-con e-parent\" data-id=\"4e1fcf9\" 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-21622160 e-con-full e-flex e-con e-child\" data-id=\"21622160\" 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-52b33a6e elementor-widget elementor-widget-heading\" data-id=\"52b33a6e\" 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\">Which tools are essential <\/span>\n <span class=\"lite\">to secure <\/span>\n <span class=\"strong\">your compliance?<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-559ff6f1 e-con-full e-flex e-con e-child\" data-id=\"559ff6f1\" 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-52ad48f elementor-widget elementor-widget-text-editor\" data-id=\"52ad48f\" 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>Many tools exist on the market, and it is not always easy to find your way around.<\/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-485e5f17 e-con-full e-flex e-con e-child\" data-id=\"485e5f17\" 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-47d30486 e-con-full e-flex e-con e-child\" data-id=\"47d30486\" 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-6fe42ddd elementor-widget elementor-widget-text-editor\" data-id=\"6fe42ddd\" 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>Nevertheless, it is common for these tools, designed before the <a href=\"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/\">Sapin 2 law<\/a> came into force, to fail to specifically meet the requirements of the Sapin 2 law.<\/p><p>By way of illustration, <strong>following AFA guidelines<\/strong>, you do not systematically have to use screening software for third-party evaluations. On the contrary, the philosophy is to categorize your third parties according to the stakes identified in your corruption risk mapping. <\/p><p>Based on the classification you have determined, you will choose the categories of third parties on which specific investigations must be conducted using a screening tool.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d8fb99 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6d8fb99\" 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\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a demo<\/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-14b85766 e-con-full e-flex e-con e-child\" data-id=\"14b85766\" 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-d7693fd elementor-widget elementor-widget-image\" data-id=\"d7693fd\" 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\t<a href=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Sapin 2 software interface - Conflicts of interest module - Customization\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU4NDU5OTUsInVybCI6Imh0dHBzOlwvXC93d3cudmFsdWVzLWFzc29jaWF0ZXMuZnJcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjZcLzAxXC8wMS1sb2dpY2llbC1zYXBpbi0yLWNvbmZsaXQtaW50ZXJldHMtcGVyc29ubmFsaXNhdGlvbi5wbmcifQ%3D%3D\">\n\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\/01-logiciel-sapin-2-conflit-interets-personnalisation-1024x576.png\" class=\"attachment-large size-large wp-image-25845995\" alt=\"Sapin 2 software interface - Conflicts of interest module - Customization\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation-1024x576.png 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation-300x169.png 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation-768x432.png 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation-1536x864.png 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/01-logiciel-sapin-2-conflit-interets-personnalisation.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-2ecb69e7 e-flex e-con-boxed e-con e-parent\" data-id=\"2ecb69e7\" 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-251e2781 e-con-full e-flex e-con e-child\" data-id=\"251e2781\" 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-66fdbfbc elementor-widget elementor-widget-heading\" data-id=\"66fdbfbc\" 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\">Simplicity and flexibility <\/span>\n <span class=\"lite\">at the service of <\/span>\n <span class=\"accent accent-violet\">your Sapin 2 compliance<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eace123 elementor-widget elementor-widget-text-editor\" data-id=\"2eace123\" 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 fundamentals of <a href=\"https:\/\/www.values-associates.fr\/blog\/8-piliers-loi-sapin-2\/\">Article 17 of the Sapin 2 law<\/a> are identical for all concerned organizations. However, the compliance approach and the processes implemented may differ from one environment to another. <\/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-308400a5 e-con-full e-flex e-con e-child\" data-id=\"308400a5\" 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-532a1e53 e-con-full e-flex e-con e-child\" data-id=\"532a1e53\" 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-0c9cef0 elementor-widget elementor-widget-text-editor\" data-id=\"0c9cef0\" 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 questions selected, for example, in the third-party evaluation process will be relatively <strong>specific to each structure<\/strong>, given their sector of activity and especially their corruption risk mapping, which is the starting point of the process.<\/p><p>Similarly, <strong>your corruption risk mapping<\/strong> will be inherently specific to your organization. Hence the importance of deploying a simple and intuitive tool, given the many contributors involved. <\/p><p>This is also why it is so important to have <a href=\"https:\/\/www.values-associates.fr\/en\/sapin-2-law\/sapin-2-software\/\">sapin 2 software<\/a> that can adapt, without additional development, to the contexts and specificities of each organization in order to support your compliance quickly and over the long term. You have the control to evolve your tool. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-456b9c1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"456b9c1\" 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 modules<\/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-19d55a97 e-con-full e-flex e-con e-child\" data-id=\"19d55a97\" 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-4c22607f elementor-widget elementor-widget-image\" data-id=\"4c22607f\" 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-4f1e1cbe e-flex e-con-boxed e-con e-parent\" data-id=\"4f1e1cbe\" 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-72a8b457 e-con-full e-flex e-con e-child\" data-id=\"72a8b457\" 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-6e65a638 elementor-widget elementor-widget-heading\" data-id=\"6e65a638\" 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=\"lite\">What needs are met by <\/span>\n <span class=\"strong\">a corruption prevention <\/span>\n <span class=\"accent accent-violet\">application?<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19da3d2e e-con-full e-flex e-con e-child\" data-id=\"19da3d2e\" 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-cb1258f e-con-full e-flex e-con e-child\" data-id=\"cb1258f\" 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-16c44628 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"16c44628\" 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>Identify and assess<\/strong> your organization's corruption risks<\/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>Avoid loss of energy<\/strong> and risks associated with data collection from subsidiaries<\/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>Provide a 360\u00b0 view<\/strong> of the anti-corruption system in place<\/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-34692ab0 e-con-full e-flex e-con e-child\" data-id=\"34692ab0\" 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-20bfaa4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"20bfaa4\" 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>Understand and easily analyze<\/strong> all data associated with corruption prevention<\/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>Securely manage<\/strong> the processing of Sapin 2 obligations and the handling of risk control actions<\/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>Communicate<\/strong> in a reliable and rapid manner, particularly in the event of an audit<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0f9ced e-flex e-con-boxed e-con e-parent\" data-id=\"a0f9ced\" 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\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e040d2 elementor-widget elementor-widget-heading\" data-id=\"8e040d2\" 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\"><h2 class=\"titre-large\">\n  <span class=\"lite\">The strengths of<\/span> \n <span class=\"accent-noir\">our dedicated Sapin 2<\/span> \n<span class=\"accent-violet\">software<\/span>\n<\/h2>\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17d8b07 e-con-full e-flex e-con e-child\" data-id=\"17d8b07\" 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-21c37d7 e-con-full e-flex e-con e-child\" data-id=\"21c37d7\" 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-1154904 elementor-widget elementor-widget-text-editor\" data-id=\"1154904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Provide you with a global and centralized vision<\/strong> of the processing of your Sapin 2 obligations through a range of anti-corruption software developed with Forvis Mazars.<\/li><li><strong>Save you time<\/strong> in collecting, processing, analyzing, and communicating information, thanks to a digitized approach and procedures.<\/li><li><strong>Foster collaboration<\/strong> and allow you to provide homogeneous access to <strong>regulatory monitoring<\/strong> and insight into your organization&#8217;s <strong>anti-corruption approach<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-efbc71b e-con-full e-flex e-con e-child\" data-id=\"efbc71b\" 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-14953dd elementor-widget elementor-widget-image\" data-id=\"14953dd\" 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=\"500\" height=\"210\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/forvis-mazars-logo.webp\" class=\"attachment-large size-large wp-image-25845638\" alt=\"Forvis Mazars - Logo\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/forvis-mazars-logo.webp 500w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/forvis-mazars-logo-300x126.webp 300w\" 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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9eed04c e-flex e-con-boxed e-con e-parent\" data-id=\"9eed04c\" 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<div class=\"elementor-element elementor-element-3fbf41e e-con-full e-flex e-con e-child\" data-id=\"3fbf41e\" 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<div class=\"elementor-element elementor-element-40065fc e-con-full e-flex e-con e-child\" data-id=\"40065fc\" 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-d5f3b55 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d5f3b55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"90.437\" height=\"104\" viewBox=\"0 0 90.437 104\"><path id=\"icons8-easy\" d=\"M41.4.985a2.271,2.271,0,0,0-2.226,2.3V16.846a2.261,2.261,0,1,0,4.522,0V3.281a2.262,2.262,0,0,0-2.3-2.3ZM21.06,7.785a2.255,2.255,0,0,0-1.572,3.877l9.043,9.043a2.261,2.261,0,1,0,3.2-3.2L22.685,8.465A2.235,2.235,0,0,0,21.06,7.785Zm40.678,0a2.2,2.2,0,0,0-1.554.68l-9.043,9.043a2.261,2.261,0,1,0,3.2,3.2l9.043-9.043a2.255,2.255,0,0,0,.5-2.5A2.23,2.23,0,0,0,61.738,7.785ZM84.78,12.324A6.387,6.387,0,0,0,80.258,14.2L36.913,57.541S30.3,45.1,26.986,41.777C21.2,35.993,10.012,33.167,7.062,36.116L3,40.17,15.788,52.958l9.821,29.453L43.36,100.162a16.46,16.46,0,0,0,23.28,0L91.562,75.24A6.395,6.395,0,0,0,82.519,66.2l2.261-2.261a6.395,6.395,0,1,0-9.043-9.043L78,52.631a6.395,6.395,0,1,0-9.043-9.043L89.3,23.24A6.394,6.394,0,0,0,84.78,12.324Z\" transform=\"translate(-3 -0.984)\" fill=\"#009aa0\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%<br> <span style=\"font-weight:900\">simple and intuitive<\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-a6c65e6 e-con-full e-flex e-con e-child\" data-id=\"a6c65e6\" 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-a747d3a elementor-widget elementor-widget-heading\" data-id=\"a747d3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>The user experience above all else:<\/b><br>everything is intuitive, visual, simple and easy to use<\/div>\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-d10ac1a e-con-full e-flex e-con e-child\" data-id=\"d10ac1a\" 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<div class=\"elementor-element elementor-element-52bcfa4 e-con-full e-flex e-con e-child\" data-id=\"52bcfa4\" 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-325b336 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"325b336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"87.615\" height=\"99.174\" viewBox=\"0 0 87.615 99.174\"><path id=\"icons8-shield\" d=\"M46.847,99.174l-.871-.4C45.54,98.575,3,78.227,3,17.571v-1.6l1.563-.342a107.757,107.757,0,0,0,29.8-11.162C39.3,1.875,42.864,0,46.808,0s7.506,1.875,12.445,4.465a107.757,107.757,0,0,0,29.8,11.162l1.563.342v1.6c0,58.641-42.478,80.942-42.905,81.167Z\" transform=\"translate(-3)\" fill=\"#00b1dd\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%<br> <span style=\"font-weight:900\">secure<\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-5d24d07 e-con-full e-flex e-con e-child\" data-id=\"5d24d07\" 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-784eeda elementor-widget elementor-widget-heading\" data-id=\"784eeda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>No deadlock on security,<\/b><br>durability and compliance with your IT requirements<\/div>\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-fca41d2 e-con-full e-flex e-con e-child\" data-id=\"fca41d2\" 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<div class=\"elementor-element elementor-element-6d57ddd e-con-full e-flex e-con e-child\" data-id=\"6d57ddd\" 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-097f073 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"097f073\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100.532\" height=\"101.74\" viewBox=\"0 0 100.532 101.74\"><path id=\"icons8-increase\" d=\"M76.708,0V8.139H87.264L68.569,26.834l-5.278-5.278L60.43,18.631l-2.861,2.925L36.012,43.112l-5.278-5.278L27.873,34.91l-2.861,2.925L.594,62.252l5.723,5.723L27.873,46.419,33.151,51.7l2.861,2.925L38.874,51.7,60.43,30.141l5.278,5.278,2.861,2.925,2.861-2.925L92.987,13.862V24.418h8.139V0ZM88.917,30.522V101.74h8.139V30.522ZM60.43,40.7V101.74h8.139V40.7Zm14.244,0V101.74h8.139V40.7ZM46.186,48.835v52.9h8.139v-52.9ZM31.942,61.044v40.7h8.139v-40.7ZM17.7,63.079V101.74h8.139V63.079ZM3.455,77.323V101.74h8.139V77.323Z\" transform=\"translate(-0.594)\" fill=\"#253242\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%<br> <span style=\"font-weight:900\">upgradeable<\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-f86a553 e-con-full e-flex e-con e-child\" data-id=\"f86a553\" 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-2df4bdb elementor-widget elementor-widget-heading\" data-id=\"2df4bdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Applications benefiting from continuous innovation,<\/b><br>thanks to the 15% of our turnover spent on R&amp;D<\/div>\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-e7fa6e6 e-con-full e-flex e-con e-child\" data-id=\"e7fa6e6\" 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<div class=\"elementor-element elementor-element-bac7b8e e-con-full e-flex e-con e-child\" data-id=\"bac7b8e\" 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-7aaea04 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7aaea04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"101.476\" height=\"104\" viewBox=\"0 0 101.476 104\"><path id=\"Trac&#xE9;_75\" data-name=\"Trac&#xE9; 75\" d=\"M57.374,0,50.127,2.285l-.273,8.009-11.576,6.7L39.5,19.447l-3.854,1.565-6.732-1.4-1.783-3.683-4.18-.074,3.326,12.567-7.237-1.305-3.32,1.692L13.2,25.091.377,27.782l.306,3.093L0,32.319l1.65,3.749L13.3,39.941,20.3,46.893l-.1,4.569,5.7,5.193,3.6,14.222-2.332-.933L19.295,90.539,40,99.9l2.052-1.749L52.578,104l9.057-1.334.1-8.329L70.655,90.1l17.234,4.727,13.271-12.2L92.014,70.7l4.271-3.5-4.078-11.89-5.786-.8L93.531,41.1l3.32-.358,4.625-17.6L80.849,18.561l-6.439-5.267-3.65-.048L61.835,4.129,59,3.852Z\" transform=\"translate(0 0)\" fill=\"#ec6839\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%<br> <span style=\"font-weight:900\">made in France<\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-2ea49bd e-con-full e-flex e-con e-child\" data-id=\"2ea49bd\" 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-35ca1ec elementor-widget elementor-widget-heading\" data-id=\"35ca1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Design, development, maintenance<\/b><br>and hosting managed in France<\/div>\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-23b38e7 e-con-full e-flex e-con e-child\" data-id=\"23b38e7\" 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<div class=\"elementor-element elementor-element-340c024 e-con-full e-flex e-con e-child\" data-id=\"340c024\" 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-b9b3e15 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b9b3e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"112.338\" height=\"104\" viewBox=\"0 0 112.338 104\"><path id=\"icons8-windows_10_personalization\" d=\"M104.888.977a9.421,9.421,0,0,0-6.681,2.681L86.658,15.206H6.725A4.73,4.73,0,0,0,2,19.931V78.99a4.73,4.73,0,0,0,4.725,4.725h99.22a4.73,4.73,0,0,0,4.725-4.725V19.931a4.618,4.618,0,0,0-.332-1.68l1.232-1.232A9.363,9.363,0,0,0,104.888.977ZM6.725,19.931H81.933L61.175,40.689c-8.754,1.8-9.883,9.606-10.709,15.439-.2,1.421-.427,2.734-.7,3.963H16.174a2.362,2.362,0,1,0,0,4.725h37.8a2.362,2.362,0,0,0,.572-.065c10.533-.293,16.83-2.362,19.651-10.358l31.749-31.749,0,49.259h0V69.541H6.725ZM73.148,35.4l6.681,6.681-6.681,6.681-6.681-6.681ZM42.16,88.44v4.725H37.436a9.459,9.459,0,0,0-9.45,9.45,2.36,2.36,0,0,0,2.362,2.362H82.321a2.36,2.36,0,0,0,2.362-2.362,9.459,9.459,0,0,0-9.45-9.45H70.509V88.44Z\" transform=\"translate(-2 -0.977)\" fill=\"#b71174\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%<br> <span style=\"font-weight:900\">customized<\/span>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-f9da1ce e-con-full e-flex e-con e-child\" data-id=\"f9da1ce\" 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-45bbae0 elementor-widget elementor-widget-heading\" data-id=\"45bbae0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>Infinite possibilities for customizing<\/b><br>your application, features and ergonomics<\/div>\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-647f6247 e-flex e-con-boxed e-con e-parent\" data-id=\"647f6247\" 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-c28b778 elementor-widget elementor-widget-heading\" data-id=\"c28b778\" 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 COMPLIANCE with the Sapin 2 law<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5dd50712 e-con-full e-flex e-con e-child\" data-id=\"5dd50712\" 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-6d255a11 e-con-full e-flex e-con e-child\" data-id=\"6d255a11\" 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-4cfe2411 elementor-widget elementor-widget-n-accordion\" data-id=\"4cfe2411\" 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-1290\" 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-1290\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is the Sapin 2 law the transposition of a European directive? <\/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-1290\" class=\"elementor-element elementor-element-6f5e418d e-con-full e-flex e-con e-child\" data-id=\"6f5e418d\" 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-45d6c610 elementor-widget elementor-widget-text-editor\" data-id=\"45d6c610\" 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 does not stem from a European directive<\/strong>. Adopted in December 2016, its ambition is to raise France to the highest international standards in terms of <strong>corruption prevention<\/strong>. Highly innovative in its approach, the Sapin 2 law now inspires other legislators around the world.  <\/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-1291\" 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-1291\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How many companies are subject to Sapin 2 in France? <\/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-1291\" class=\"elementor-element elementor-element-58cf1425 e-con-full e-flex e-con e-child\" data-id=\"58cf1425\" 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-55644720 elementor-widget elementor-widget-text-editor\" data-id=\"55644720\" 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>Contrary to popular belief, the Sapin 2 law does not only concern large companies. Indeed, <strong>any company with more than 500 employees and a turnover exceeding 100 million euros<\/strong> is required to implement an anti-corruption system. Mid-sized companies (ETIs), which form the backbone of the French territory, are therefore also affected by this legislation. It is estimated that approximately 2,500 companies in France are subject to it.   <\/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-1292\" 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-1292\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is the Sapin 2 law the equivalent of the ISO 37001 standard? <\/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-1292\" class=\"elementor-element elementor-element-ecc2ba8 e-con-full e-flex e-con e-child\" data-id=\"ecc2ba8\" 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-519e35a elementor-widget elementor-widget-text-editor\" data-id=\"519e35a\" 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 imposes on subject companies <strong>the obligation to prevent and detect acts of corruption<\/strong> through the implementation of a system comprising eight measures and procedures. This is a legal obligation, and non-compliance can lead to administrative sanctions. <\/p><p>ISO 37001 is an international standard that defines requirements for the deployment, maintenance, and improvement of an anti-corruption management system. While obtaining this certification can demonstrate the efforts implemented by a company in the fight against corruption as well as the commitment of the governing body, it <strong>does not exempt the company from an audit of its system&#8217;s effectiveness by the AFA.<\/strong> <\/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-1293\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1293\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can the measures and procedures provided for by the Sapin 2 law rely on existing procedures in the company (Sarbanes-Oxley Act, pharmacovigilance, AML-CFT, etc.)? <\/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-1293\" class=\"elementor-element elementor-element-befb84e e-con-full e-flex e-con e-child\" data-id=\"befb84e\" 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-309c3fc elementor-widget elementor-widget-text-editor\" data-id=\"309c3fc\" 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 requires the implementation of eight measures and procedures<\/strong> designed to <strong>prevent and detect acts of corruption and influence peddling<\/strong>. While it is possible to adapt existing procedures within the company to meet this objective, it is necessary to ensure that the requirements of the Sapin 2 law are fully met. <\/p><p>For example, a company subject to very demanding risk management regulations could not use them as a defense with the AFA during an audit. The AFA is specifically responsible for verifying the application of the law regarding corruption prevention, and no other regulation. <\/p><p>The requirements of the text imply not only a particular formalism but also having sufficiently precise knowledge of the corruption risks the company is likely to face.<\/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-1294\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1294\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does the Sapin 2 law apply to my company? <\/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-1294\" class=\"elementor-element elementor-element-41f6f9e e-con-full e-flex e-con e-child\" data-id=\"41f6f9e\" 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-f781406 elementor-widget elementor-widget-text-editor\" data-id=\"f781406\" 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>To determine if a company is subject to the Sapin 2 law, one should refer to <strong>Article 17 of the Sapin 2 law of December 9, 2016<\/strong>. This concerns companies employing at least five hundred employees, 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, and whose turnover or consolidated turnover exceeds 100 million euros. <\/p><p>For any additional information, the AFA has published a document on its website regarding the scope of audits provided for by Article 17 of the Sapin 2 law.<\/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-1295\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1295\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Sapin 2 and executive commitment <\/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-1295\" class=\"elementor-element elementor-element-0c796d2 e-con-full e-flex e-con e-child\" data-id=\"0c796d2\" 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-9c9421e elementor-widget elementor-widget-text-editor\" data-id=\"9c9421e\" 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>Executive commitment<\/strong> is central, as the responsibility for implementing the anti-corruption system lies with the presidents, CEOs, and managers of companies subject to the Sapin 2 law. In the event of a failure to meet their compliance obligation, they face <strong>a financial penalty of up to 200,000 euros<\/strong>. <\/p><p>In practice, executive commitment manifests in various ways: through external and internal communication condemning corrupt practices, by affirming a zero-tolerance principle toward corruption (a principle itself referenced in the company&#8217;s code of conduct), through personal involvement in the deployment and monitoring of the anti-corruption system, and by allocating the human and financial resources necessary for its implementation.<\/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\":\"Is the Sapin 2 law the transposition of a European directive?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Sapin 2 law does not stem from a European directive. Adopted in December 2016, its ambition is to raise France to the highest international standards in terms of corruption prevention. Highly innovative in its approach, the Sapin 2 law now inspires other legislators around the world.\"}},{\"@type\":\"Question\",\"name\":\"How many companies are subject to Sapin 2 in France?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Contrary to popular belief, the Sapin 2 law does not only concern large companies. Indeed, any company with more than 500 employees and a turnover exceeding 100 million euros is required to implement an anti-corruption system. Mid-sized companies (ETIs), which form the backbone of the French territory, are therefore also affected by this legislation. It is estimated that approximately 2,500 companies in France are subject to it.\"}},{\"@type\":\"Question\",\"name\":\"Is the Sapin 2 law the equivalent of the ISO 37001 standard?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Sapin 2 law imposes on subject companies the obligation to prevent and detect acts of corruption through the implementation of a system comprising eight measures and procedures. This is a legal obligation, and non-compliance can lead to administrative sanctions. ISO 37001 is an international standard that defines requirements for the deployment, maintenance, and improvement of an anti-corruption management system. While obtaining this certification can demonstrate the efforts implemented by a company in the fight against corruption as well as the commitment of the governing body, it does not exempt the company from an audit of its system&#8217;s effectiveness by the AFA.\"}},{\"@type\":\"Question\",\"name\":\"Can the measures and procedures provided for by the Sapin 2 law rely on existing procedures in the company (Sarbanes-Oxley Act, pharmacovigilance, AML-CFT, etc.)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Sapin 2 law requires the implementation of eight measures and procedures designed to prevent and detect acts of corruption and influence peddling. While it is possible to adapt existing procedures within the company to meet this objective, it is necessary to ensure that the requirements of the Sapin 2 law are fully met. For example, a company subject to very demanding risk management regulations could not use them as a defense with the AFA during an audit. The AFA is specifically responsible for verifying the application of the law regarding corruption prevention, and no other regulation. The requirements of the text imply not only a particular formalism but also having sufficiently precise knowledge of the corruption risks the company is likely to face.\"}},{\"@type\":\"Question\",\"name\":\"Does the Sapin 2 law apply to my company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"To determine if a company is subject to the Sapin 2 law, one should refer to Article 17 of the Sapin 2 law of December 9, 2016. This concerns companies employing at least five hundred employees, 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, and whose turnover or consolidated turnover exceeds 100 million euros. For any additional information, the AFA has published a document on its website regarding the scope of audits provided for by Article 17 of the Sapin 2 law.\"}},{\"@type\":\"Question\",\"name\":\"Sapin 2 and executive commitment\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Executive commitment is central, as the responsibility for implementing the anti-corruption system lies with the presidents, CEOs, and managers of companies subject to the Sapin 2 law. In the event of a failure to meet their compliance obligation, they face a financial penalty of up to 200,000 euros. In practice, executive commitment manifests in various ways: through external and internal communication condemning corrupt practices, by affirming a zero-tolerance principle toward corruption (a principle itself referenced in the company&#8217;s code of conduct), through personal involvement in the deployment and monitoring of the anti-corruption system, and by allocating the human and financial resources necessary for its implementation.\"}}]}<\/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-56c8b14e e-con-full e-flex e-con e-child\" data-id=\"56c8b14e\" 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-5704e9a0 elementor-widget elementor-widget-n-accordion\" data-id=\"5704e9a0\" 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-1450\" 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-1450\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the organization of the compliance function? <\/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-1450\" class=\"elementor-element elementor-element-1e1fc0ff e-con-full e-flex e-con e-child\" data-id=\"1e1fc0ff\" 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-742f87a6 elementor-widget elementor-widget-text-editor\" data-id=\"742f87a6\" 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 responsibility for <strong>implementing an anti-corruption system<\/strong> lies with the governing body, which may delegate operational implementation to the compliance function.<\/p><p>The mission of this function includes:<\/p><ul><li>designing the anti-corruption system and then managing its implementation and updates, in conjunction with the relevant functions;<\/li><li>disseminating an anti-corruption culture within the company through communication, awareness, and training actions, particularly in coordination with human resources;<\/li><li>where applicable, ensuring that the company&#8217;s IT tools allow for the implementation of procedures defined within the anti-corruption framework;<\/li><li>monitoring the deployment of the anti-corruption system and validating process compliance with it;<\/li><li>providing operational support to directors, managers, and employees on situations presenting a risk of corruption and being the point of contact for sales or other functions exposed to corruption risk;<\/li><li>maintaining a watch on best practices and the evolution of anti-corruption norms and standards;<\/li><\/ul><p> <\/p><p><strong>The organization of the compliance function<\/strong> depends on the characteristics of the company and the options chosen by its leaders. For a company with subsidiaries, it is recommended to position the compliance function at the central level. Depending on the size of the company, a network of compliance officers can also be established, involving business actors to facilitate the deployment of the anti-corruption system.  <\/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-1451\" 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-1451\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Which sectors of activity are 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-1451\" class=\"elementor-element elementor-element-560f383 e-con-full e-flex e-con e-child\" data-id=\"560f383\" 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-4dae3ecc elementor-widget elementor-widget-text-editor\" data-id=\"4dae3ecc\" 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 applies to companies falling within <strong>the scope of Article 17 regardless of the sectors of activity<\/strong> in which they operate. No sector of activity can therefore be excluded from the AFA&#8217;s audit scope. <\/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-1452\" 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-1452\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What types of companies are targeted 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-1452\" class=\"elementor-element elementor-element-5ec90c3 e-con-full e-flex e-con e-child\" data-id=\"5ec90c3\" 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-d1edd55 elementor-widget elementor-widget-text-editor\" data-id=\"d1edd55\" 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>Article 17 of the Sapin 2 law does not specify the form of the company. All legal forms are therefore concerned: SAs with a board of directors \/ CEO or with a management board and supervisory board; SARLs, SASs, SNCs, simple limited partnerships, partnerships limited by shares, SCIs, semi-public companies, etc. <\/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-1453\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1453\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who is responsible for the Sapin 2 law within the company? <\/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-1453\" class=\"elementor-element elementor-element-52c8482 e-con-full e-flex e-con e-child\" data-id=\"52c8482\" 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-3706249 elementor-widget elementor-widget-text-editor\" data-id=\"3706249\" 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 responsibility for implementing an anti-corruption system<\/strong> lies with the governing body, which may delegate operational implementation to a head of the compliance function. This operational delegation must not call into question the role of the executives in monitoring the anti-corruption system. It is therefore important that <strong>the head of the compliance function<\/strong> maintains a direct and regular link with the company&#8217;s governing bodies and presents all guarantees of credibility in this regard to the company&#8217;s employees.  <\/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-1454\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1454\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who should handle the Sapin 2 law within the company? <\/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-1454\" class=\"elementor-element elementor-element-5e9c764 e-con-full e-flex e-con e-child\" data-id=\"5e9c764\" 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-cbcef95 elementor-widget elementor-widget-text-editor\" data-id=\"cbcef95\" 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 responsibility for implementing a system lies with the governing body, its operational implementation is delegated to the compliance officer. In addition to these recurring missions related to managing the anti-corruption system, the compliance officer must be involved in the company&#8217;s major projects to identify risks of corruption or non-compliance. <\/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 is the organization of the compliance function?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The responsibility for implementing an anti-corruption system lies with the governing body, which may delegate operational implementation to the compliance function.The mission of this function includes:designing the anti-corruption system and then managing its implementation and updates, in conjunction with the relevant functions;disseminating an anti-corruption culture within the company through communication, awareness, and training actions, particularly in coordination with human resources;where applicable, ensuring that the company&#8217;s IT tools allow for the implementation of procedures defined within the anti-corruption framework;monitoring the deployment of the anti-corruption system and validating process compliance with it;providing operational support to directors, managers, and employees on situations presenting a risk of corruption and being the point of contact for sales or other functions exposed to corruption risk;maintaining a watch on best practices and the evolution of anti-corruption norms and standards; The organization of the compliance function depends on the characteristics of the company and the options chosen by its leaders. 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While no &#8220;push-button&#8221; tool can exist that handles all the requirements of the law at the touch of a single button, tools [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":25845915,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25845994","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>Compliance with the Sapin 2 law in practice | Values Associates<\/title>\n<meta name=\"description\" content=\"Opening one of our compliance modules for the Sapin 2 law can unlock your efficiency through corruption risk mapping.\" \/>\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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