Sapin II

Compliance with the Sapin II law

You are subject to the requirements of the Sapin II law and therefore, must engage in a compliance process? LMDL can assist you in the development, implementation, and improvement of a programme for preventing and detecting corruption, adapted to your business sector, culture and challenges.
What is the Sapin II law?

The law no. 2016-1691 on transparency, fighting corruption, and modernising economic life, known as Sapin II, requires the public actors and some companies to implement a programme for preventing and detecting corruption.

Which establishments are submitted to Sapin II?

The establishments submitted to Sapin II are French companies with more than 500 employees (or member of a group, which the parent company is incorporated in France, employing more than 500 employees) and recording a turnover superior to 100 million euros.

For public actors, the Agence Française Anti-corruption (French Anti-corruption Agency) drafts guidelines and refers to them when carrying out its advisory and audit missions in State administrations, territorial authorities, public institutions, semi-public companies and associations or foundations of public utility.

What are the main requirements?
  • “Tone at the top” or senior management commitment
    Senior management must prove its commitment to the compliance process and ensure the implementation of an anti-corruption programme.
  • A Code of Conduct
    It defines the organisation’s commitments and illustrates with examples the different types of behaviour that are unacceptable since they are likely to constitute corruption.
  • Corruption risk mapping
    The risk mapping helps identify, analyse, rank and manage corruption risks on the basis of geographical scope where the organisation is doing business and the business sector.
  • An internal whistleblowing system
    It aims to collect and report any breach of the Code of Conduct or any regulation in force.
  • Third-party due diligence (clients, suppliers and intermediaries)
    They help decide whether to enter into a relationship with a third-party, continue with a relationship (with enhanced due diligence measures where necessary) or terminate a relationship.
  • A training programme
    It is intended for executives and staff members, most exposed according to the risk map.
  • A disciplinary system
    It must include disciplinary sanctions against staff members for misconduct. A principle of “a scale of sanctions” has to be implemented.
  • An internal control and audit process
    It aims to control and assess the implemented measures as part of the programme for preventing and detecting corruption.

Our conviction

LMDL is convinced that, beyond legal requirements, the implementation of a programme to fight corruption enables your organisation to adopt a continuous improvement approach in your internal processes. It also sends a strong message to your markets and notably international markets in terms of the ethical principles adopted by your organisation.

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