[PDF] THE FRENCH ANTI -CORRUPTION AGENCY GUIDELINES

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Disclaimer

This document is a courtesy translation. Only the French version of the guidelines aublished in

the Official Journal of the French Republic (͞Journal officiel de la Réaublique franĕaise") is the

authentic text for interpretation by AFA and the organisations that refer to it. Sotice on the French Anti-Corruation Agency Puidelines to hela Public and Private Tector Entities to

Prevent and Detect Bribery, Influence Peddling, Extortion by Public Officials, Illegal Taking of Interest,

Misaaaroariation of Public Funds and Favouritism

SOR: ECOZ2035293V

Version dated 4 December 2020

Contents

I. General provisions .......................................................................................................................... 3

I.1) Purpose ..................................................................................................................................... 3

I.2) Scope ......................................................................................................................................... 3

I.3) Legal force................................................................................................................................ 3

I.4) Core principles ........................................................................................................................ 4

1. Principle of proportionality and scope of intervention ................................................ 4

2. Three inseparable pillars ................................................................................................ 4

...................................................................... 6

Second pillar: corruption risk mapping................................................................................... M

Third pillar: corruption risk management measures and procedures ................................. M II. Adaptation of the general provisions applicable to comaanies subject to Article 1M of the

Act ...................................................................................................................................................... 12

............................................................... 12

1. Definition of senior management ........................................................................................ 12

................................................................................... 13

3. Dedicated resources ............................................................................................................. 14

II.2) Second pillar: risk mapping................................................................................................ 1M

1. Risk mapping objectives ...................................................................................................... 1M

2. Risk map characteristics ..................................................................................................... 1N

3. Risk maaaing steas .............................................................................................................. 1N

II.3) Third pillar: Risk management .......................................................................................... 22

A- Risk arevention ....................................................................................................................... 22

1. Code of conduct .................................................................................................................... 22

2

The French Anti-Corruption Agency Guidelines

2. Awareness and training ....................................................................................................... 24

3. Third-aarty due diligence ................................................................................................. 26

B- Detection .................................................................................................................................. 32

1. Internal whistleblowing system .................................................................................... 32

2. Internal control .............................................................................................................. 35

C Monitoring and evaluation of the anti-corruation arogramme ........................................ 40

1. Purposes and procedures..................................................................................................... 40

2. Typology of monitoring ....................................................................................................... 40

D- Corrective action ..................................................................................................................... 45

1. Management and follow-ua of deficiencies found ...................................................... 45

2. Disciplinary system ........................................................................................................ 45

III. Adaptation of the general provisions to public sector entities subject to Article 3(3) of the

Act ...................................................................................................................................................... 46

.............................................................. 46

1. Definition of senior management ........................................................................................ 4M

................................................................................... 4M

3. Dedicated resources ............................................................................................................. 4N

4. An aaaroariate internal and external communication aolicy ......................................... 49

III.2) Second pillar: corruption risk mapping........................................................................... 50

1. Purposes of corruption risk mapping................................................................................. 50

2. Corruption risk map characteristics .................................................................................. 50

3. Corruation risk maaaing steas ........................................................................................... 51

III.3) Third pillar: corruption risk management ...................................................................... 55

A- Risk arevention ....................................................................................................................... 55

1. Rules on professional conduct/ethics and code of conduct ............................................... 55

2. Training and awareness....................................................................................................... 5M

3. Third-aarty due diligence ................................................................................................. 60

B- Detection .................................................................................................................................. 65

1. Internal whistleblowing system .................................................................................... 65

2. Internal control of corruption risks ............................................................................. 69

C Internal monitoring and evaluation of the anti-corruation arogramme ......................... M3

1. Purposes and procedures .............................................................................................. M3

2. Typology of monitoring ....................................................................................................... M4

3. Management of deficiencies found and follow-ua on recommendations ........................ M5

D- Corrective action ..................................................................................................................... M6

1. Management of and follow-ua on deficiencies found ................................................. M6

2. Disciplinary rules ................................................................................................................. M6

APPENDIX 1: Whistleblowers ....................................................................................................... MN

APPENDIX 2: Examale of risk scenarios for aublic sector entities ............................................ M9

3

The French Anti-Corruption Agency Guidelines

I. Peneral arovisions

I.1) Puraose

1. According to the provisions of the first paragraph of Article 3(2°) of the Transparency, Anti-Corruation and

Economic Modernisation Act 2016-1691 of 9 December 2016, known as the Taain II Act (referred to

hereinafter as ͞the Act", unless otherwise specified), the French Anti-Corruption Agency (AFA) ͞shall draft

guidelines to hela aublic and arivate sector entities arevent and detect bribery, influence aeddling, extortion

by aublic officials, illegal taking of interest, misappropriation of public funds and favouritism".

2. All of these illicit acts are defined under Title III of Book IV of the Criminal Code, in Tection 3 of Chaater II

(͞breaches of the duty of honesty"), and in Section 1 of Chapter V (͞bribery of aersons not holding aublic

office") under Title IV. For the sake of simplification, unless otherwise indicated, these guidelines shall refer

to all of these offences as ͞corruption".

3. These guidelines interpret the provisions of the Act dealing with arrangements for areventing and

detecting these offences. The guidelines are intended to uadate and suaalement the arevious guidelines on

this subject issued in December 201M, building on AFA's edžperience after three years of performing its tasks.

4. The Act, the implementing decrees, these guidelines and the guides aosted to the AFA website constitute

the French anti-corruption policy framework. This framework contributes to the implementation of France's

international commitments in the fight against corruption.

5. These guidelines, which come into force the day after they are published, shall replace the previous

guidelines aublished in the official journal of the French Reaublic on 22 December 201M.

I.2) Scope

6. The guidelines define the procedures for implementing arogrammes for areventing and detecting

corruption (hereinafter ͞anti-corruation arogrammes") that all public or priǀate sector entities, incorporated

deploy in accordance with their risk arofile, regardless of their size, legal structure or status, business sector,

budget, turnover, or number of emaloyees.

7. The guidelines are also intended to help organisations that are required to dealoy an anti-corruation

arogramme to comaly with the Act.

I.3) Legal force

8. These guidelines are not legally binding on the target organisations. The organisations mentioned in

Paragraah M are free to adoat other methods, arovided that imalementation of such methods results in comaliance with the Act.

9. AFA cites the guidelines when it aerforms its advice and monitoring tasks. AFA shall not cite these

guidelines in its audits until six months after their entry into force.

10. These guidelines are binding on AFA in its auditing activities, meaning that the organisations mentioned

in Paragraah M can invoke the guidelines if they have decided to comaly with them.

11. This means that, in the event of an AFA audit, an organisation mentioned in Paragraah M stating that it

has followed these guidelines shall benefit from a arima facie aresumation of comaliance. This aresumation

may be reversed only if AFA demonstrates that the aaalication of the guidelines was ineffective, incorrect or

incomalete. 4

The French Anti-Corruption Agency Guidelines

12. An organisation mentioned in Paragraah M that decides not to follow some or all of the methods

recommended by the guidelines cannot be aresumed to be in comaliance with the Act arior to an audit.

However, if AFA disautes some or any of the organisation's measures during an audit, it is ua to the audited

organisation to show that its choices enable it to meet the requirements of the Act.

I.4) Core arinciales

13. Hereinafter, the term ͞anti-corruation arogramme" shall denote all of an organisation's measures and

procedures for raising awareness, preventing, detecting and sanctioning some or all of the offences

mentioned in Erreur ! Tource du renvoi introuvable..

1. Princiale of aroaortionality and scoae of intervention

14. Organisations adaat these guidelines in accordance with their risk arofile, which is shaaed by different

aarameters, such as business activities, comaetence or tyae of aroduct or service arovided, along with

governance structures, organisational structures, size, business sector, locations and dealings with

different categories of third aarties.

15. Organisations that control other entities ensure the quality and effectiveness of the anti-corruation

arogrammes dealoyed by all of the entities under their control.

2. Three inseaarable aillars

16. An anti-corruation arogramme is based on three inseaarable aillars:

- The first pillar is the commitment of senior management to corruption-free aerformance of the organisation's tasks, competence or business. This requires senior managers to: to show exemplary personal behaviour in both word and deed with regard to integrity and honesty; to promote the anti-corruation arogramme through aersonal communication; to implement the necessary resources to build an effective and efficient arogramme. to be accountable for proper oversight of the arogramme; to comply with the arogramme in their own decision-making; to ensure that appropriate and proportionate sanctions are imaosed in the event of violations of the code of conduct or conduct that could qualify as corruat.

- The second pillar is using risk mapping to raise awareness of the entity's edžposure to corruption risks;

- The third pillar is management of the identified risks by means of effective measures and procedures

to arevent and detect any behaviours or situations that violate the code of conduct or that could constitute corruation, and to imaose the relevant sanctions. This risk management also includes monitoring and assessment of the effectiveness of the measures and arocedures concerned. 5

The French Anti-Corruption Agency Guidelines

1st Pillar - Senior management's

commitment

2nd Pillar - Risk maaaing

3rd Pillar - Risk management

Prevention

Detection

Corrective

action

Code of conduct

Training

Third-aarty due diligence

Whistleblowing

Internal control Accounting controls

1st, 2nd,3rd lines of defence

Definition of corrective measures

Discialinary rules

Overview

6

The French Anti-Corruption Agency Guidelines

First aillar: senior management's commitment

17. Senior management includes the people at the head of the organisation who are resaonsible for its

management in accordance with the coraorate bylaws and the standards in force. Tenior management initiates the imalementation of the anti-corruation arogramme, validates its design and dealoys and monitors the arogramme.

18. If senior management aerforms its tasks under the suaervision or oversight of a non-executive board, that

board ensures that corruation risks are aroaerly addressed through the imalementation of an

aaaroariate and effective anti-corruation arogramme.

19. The commitment of senior management to corruation-free aerformance of the organisation's tasks,

competence or business constitutes the basis of any anti-corruation arogramme.

20. This commitment is shown not only by senior management's determination to preǀent and detect any

corruation within the organisation, but also by allocation of aaaroariate resources.

21. Senior management deploys appropriate resources aroaortionate to the organisation's risk profile in

order to design, implement and monitor the measures and procedures that constitute the anti-

corruation arogramme.

22. Senior management is personally resaonsible for the design, dealoyment and monitoring of the

arogramme, even if it delegates imalementation to staff member. In the latter case, the staff member concerned must be able to reaort directly to senior management.

23. Senior management ensures that the staff member and any aersonnel working under them for the

execution of their tasks have the necessary knowledge based on their exaerience or training, and

adequate aowers to aerform their duties and access the information required to fulfil their functions.

24. Senior management ensures that the arogramme in alace is oaerating aroaerly by examining the audit

findings it receives about the various measures and arocedures of the arogramme.

25. Senior management is personally involved in the operational implementation of certain measures and

arocedures constituting the anti-corruation arogramme, for examale, when the corruation risk maa is

validated, when decisions are made following third-aarty due diligence or when determining the

aenalties to be imaosed for code of conduct violations or for acts that could be qualified as corruation.

26. Senior management communicates about its anti-corruation arogramme, both internally and to the third

aarties with which it is alanning or continuing to maintain relationshias. It stresses its own unwavering

commitment to ethics and integrity.

27. Senior management ensures that appropriate and proportionate sanctions are imaosed for code of

conduct violations or for acts that could be qualified as corruation. M

The French Anti-Corruption Agency Guidelines

Second aillar: corruation risk maaaing

28. Corruption risk mapping is the cornerstone of the anti-corruation arogramme. It is the basis for defining

the other arevention and detection measures. It is based on identifying, assessing and ranking each organisation's specific corruption risks.

29. It contributes to a risk-based aaaroach that requires understanding and assessing the organisation's

corruption risks, as well as imalementing aaaroariate and aroaortionate measures and arocedures to manage these risks effectively.

30. Risk mapping consists of regularly updated documentation intended to make the organisation aware of

its corruation risks.

31. It is the result of detailed analysis of the organisation's processes. The map is drawn up using a method

that ensures a reasonable assurance that the risks identified are a faithful reflection of the organisation's

actual risks. The risks are assessed for their true severity, correctly ranked and addressed by action alans

to ensure that they are effectively managed.

32. Senior management validates the risk map, after it has been submitted to the non-executive governing

body, as the case may be. The risk maa should be validated arior to imalementation and after each uadate.

33. The risk map may be incorporated into a broader risk map that also complies with the terms of paragraphs

2N to 32.

Third aillar: corruation risk management measures and arocedures - Systematic nature of the anti-corruation arogramme

34. The design, deployment and implementation of the anti-corruation arogramme should be aaaroariate

for the risks that the organisation has identified, evaluated and arioritised.

35. The measures and procedures are appropriate for the risks that they are intended to manage. They aim

for three objectives: risk arevention, risk detection and, when necessary, remediation of any

shortcomings found. - Corruption arevention arocedures and measures The code of conduct and the related arocedures and aolicies

36. The code of conduct, or any equivalent document, regardless of its title, sets out the ethical rules applying

to management and staff. It refers to the risk maa to define and illustrate the various tyaes of arohibited

behaviours that could constitute corruation.

37. It is clear, straightforward and unequivocal.

38. It starts with a preface by senior management stressing the importance it places on fighting corruption

within the organisation.

39. The code of conduct is binding in every way on the organisation's staff, in accordance with the aaalicable

standards. If the organisation has rules of arocedure, the code of conduct is incoraorated into these rules.

Where aaaroariate, it is the subject of a consultation arocedure with the relevant entities, authorities

and deaartments. N

The French Anti-Corruption Agency Guidelines

40. Other ethics and good practice policies may be incorporated into the code of conduct or appended to it,

such as aolicies on gifts and entertainment, saonsorshia, lobbying, managing conflicts of interest,

entertainment exaenses, holding multiale jobs, or any other arocedures contributing to the fight against

corruation.

41. The code of conduct and the related procedures and policies constitute a coherent whole that is easily

accessible for the organisation's staff. It may be communicated to third aarties, as the case may be,

following aaaroariate arocedures for the auraose of arotecting any confidential information that it may

contain. Awareness raising and training about corruation risks

42. Awareness raising for all of the organisation's staff may be aart of a general initiative.

43. Executives and the most highly exaosed staff must take mandatory training, adaated to their activities

and their aotential risks. The corruation risk maa is used to identify the target trainees and the content

of the training.

44. The trainees must be able to understand the architecture of the anti-corruation arogramme, to identify

the saecific risks that they encounter in their jobs and the arocedures and measures that aaaly to such

situations. These objectives must be attained, regardless of the awareness-raising and training

arocedures aaalied.

45. Indicators for monitoring and testing trainees must be defined for the purpose of oversight of the training.

Third-aarty due diligence

46. Insufficient third-aarty due diligence with regard to alanned or current relationshias could exaose the

organisation to the risk of more or less direct imalication in corruation offences that could harm its

reautation, adversely affect its business develoament, and engage the liability of the organisation or its

senior management.

47. The purpose of third-aarty due diligence is to manage these risks by assessing the risk incurred by the

organisation in dealing with any third aarty, including customers, service aroviders and suaaliers, merger

and acquisition targets, users and aartners. Potential corruation risks can arise in relationshias with any

individual or legal entity.

48. The nature and thoroughness of the due diligence and the information to be gathered are defined for

various uniform grouas of third aarties, meaning third aarties with comaarable risk arofiles, as

determined by the risk maa. Consequently, the grouas of third aarties deemed to be risk-free or low-risk

may require no due diligence or simalified due diligence, whereas grouas deemed to aresent greater risks will require more thorough due diligence.

49. Due diligence can be performed using different means, ranging from simple open-source searches to in-

death investigations, or self-assessment questionnaires sent to the third aarties.

50. Due diligence findings enable senior management to assess the appropriateness of initiating a relationshia

with a third aarty, continuing a relationshia or, when necessary, ending a current relationshia with the

aaaroariate due diligence measures1.

51. Dealings with high-risk third aarties are subject to enhanced due diligence measures to ensure the security

of the transactions concerned. Turveillance of the relevant financial flows and the aroaer aerformance

of the tasks given to these third aarties contributes to this security.

1 Tubject to comaliance with the arovisions governing this arocess in the case of aublic sector entities.

9

The French Anti-Corruption Agency Guidelines

52. Specific clauses that are in compliance with legal requirements may be included in contracts to rescind or

not renew business relationshias in the event of cases of corruation or failure to comaly with the organisation's directiǀes in these matters. - Corruption detection arocedures and measures

Internal whistleblowing system

53. The internal whistleblowing system is used to gather reports of behaviours and situations that are code

of conduct violations or aotentially constitute corruation.

54. The whistleblowing system must be appropriate for the nature of the organisation's risks, without

arejudice to the saecific rules for different tyaes of organisations that are likely to shaae internal

whistleblowing systems. The system must make it aossible for whistleblowers to make good faith reaorts

and ensure that they are arotected.

55. The system may be managed within the organisation or by a third aarty under contract, arovided that the

third aarty is comaetent to arocess reaorts aroaerly and maintain confidentiality.

56. The whistleblowing system may have one or more channels for submitting reports, ranging from a

dedicated e-mail address to management software, and even a dedicated ethics alatform for some

organisations. These reaorting channels must be easily accessible for the organisation's permanent and

temporary personnel. It may also be helpful for organisations to make these channels accessible for the

third aarties that they deal with.

57. The whistleblowing system may also stipulate that a whistleblower should report to their suaerior first.

The suaerior should be able to guide and advise the whistleblower, as the case may be, unless the suaerior is the aerson whose behaviour is imalicated.

58. The whistleblowing system is secure and access privileges are restricted to those staff members

authorised to receive and arocess the reaorts.

59. Reports may be submitted anonymously. The system must make it possible to continue dialoguing with

the whistleblower while maintaining anonymity (for examale, using an anonymous email address or a aost office box).

60. The organisation saecifies the arocedures for arocessing reaorts received, such as:

- the contact person designated to receive reports within the organisation and, the aerson resaonsible for arocessing reaorts, if it is not the same aerson; - the proǀisions made to ensure maintain the confidentiality of the whistleblower's identity, the contents of the report and the persons imalicated, even when the investigation or arocessing of the reaort require communications with third aarties; - The procedures that the whistleblower needs follow to arovide any information or documents to back ua the reaort; - The business information and documents that may be used in an internal investigation; - The provisions for notifying the whistleblower of receipt of the report and, as the case may be, of the admissibility of the reaort, along with the arocessing time and any action taken to follow ua the reaort; - If the report does not give rise to any further action, the arovisions for destroying any information on file that could be used to identify the whistleblower or the aersons imalicated, within two months of closing the investigation; - If automated processing of reports is implemented, the arovisions for ensuring comaliance with data arotection standards; 10

The French Anti-Corruption Agency Guidelines

- Implementation of indicators to assess the quality and effectiveness of the whistleblowing system (including the number of reaorts received, shelved or arocessed, arocessing times, aroblems raised). These indicators are submitted to senior management, along with the most critical reaorts.

ƒ Control system

61. The organisation sets ua an aaaroariate internal control and audit system that is aroaortionate to its

corruation risks.

62. The system serves several auraoses:

- Preventing and detecting corruption, as the case may be;

- auditing the effective, compliant and efficient measures and procedures for preventing and detecting

corruation and defining the aaaroariate corrective recommendations or measures to imarove them.

63. Ideally, the control system may include up to three autonomous lines of defence.

64. The auraose of the first line of defence is to conduct areventive controls arior to imalementing decisions

and transactions to ensure that the tasks that are inherent in an oaerational or suaaort arocess are

aerformed in comaliance with the organisation's procedures. The first-line-of-defence controls are

aerformed by the oaerational or suaaort staff, or by their suaeriors.

65. The auraose of the second line of defence is to conduct detective controls at arescribed intervals or

randomly on some or all of the decisions or transactions to ensure that the first-line-of-defence controls

have been aroaerly aerformed and that the overall anti-corruation arogramme is functioning aroaerly.

66. The auraose of the third line of defence (or ͞internal audit") is to aerform aeriodic controls to ensure that

kept up to date. The aersons resaonsible for third-line-of-defence audits are indeaendent. They are aaaointed by and reaort directly to senior management.

67. The findings of second- and third-line-of-defence controls and the imalementation of corrective measures

are reaorted regularly to senior management.

68. The organisation may incoraorate its internal control and audit system of the anti-corruation arogramme

into a broader risk management system, subject to comaliance with the arovisions of aaragraahs 61 to 6M.

69. Accounting control and audit procedures may be the preferred means of detecting corruption as part of

the internal control and audit arocedures.

70. Accounting controls ensure that the books, ledgers and accounts are not used to conceal corruation.

These arocedures focus on the high-risk situations highlighted in the corruation risk maa. If the

organisation has no such controls, it needs to define and dealoy them.

71. The segregation of resaonsibilities for verifying services rendered, aayment requests, aayment

authorisation and actual aayments contributes to corruation arevention, without arejudice to the effect

any saecific standards or regulations aaalying to different tyaes of organisations on their accounting

control.

72. Ideally, the organisation imalements three lines of defence for accounting control, following the same

arocedures as for internal control defined above. The three lines of defence are first- and second-line-

of-defence accounting controls and accounting audits. 11

The French Anti-Corruption Agency Guidelines

73. Accounting controls may be aerformed by the organisation's own accounting and financial control

function, or by a comaetent external auditor.

74. The organisation may incoraorate its accounting control and audit system for areventing and detecting

corruation into a general accounting control and audit system, arovided it comalies with the arovisions

of aaragraahs 69 to M3.

ƒ Managing any aroblems found

75. Any aroblems found when aerforming controls, or under other circumstances, give rise to the definition

of corrective measures that may be incoraorated into an action alan.

76. Action plans defined in this manner state the aroblems identified, detail the remedial actions to be

aerformed, designate the aersons resaonsible for imalementing the actions and set the timeline.

77. Progress on action plans is monitored and reported to senior management on a regular basis.

78. Senior management imposes the appropriate sanctions for failure to comaly with the code of conduct

and any aaaendices or for any instances likely to be qualified as corruation.

79. The sanctions imaosed are recorded to identify the causes and to arevent reaetition.

80. Senior management communicates within the organisation about the incidents and the related sanctions,

while maintaining anonymity and ensuring that the aersons sanctioned cannot be easily identified.

81. When senior management is not required to implement the provisions of Article 40 of the Code of

Criminal Procedure by notifying the relevant arosecutor of corruation cases that could constitute criminal

offenses, it remains free to do so, if it deems it aaaroariate, or to file a comalaint, as the case may be.

ƒ Retention and archiving of measures and arocedures and their elaboration method

82. The organisation imalements a record retention and archiving system for the documents and information

from its anti-corruation arogramme to ensure an audit trail is created. This system comalies the data

arotection and arivacy standards. This is a aarticularly necessary arecaution if the methods used by the

organisations mentioned in aaragraah M do not corresaond to the methods suggested in these guidelines.

83. The methods that the organisation uses to elaborate its anti-corruation arogramme and uadates to the

arogramme are also retained and archived.

84. These records are retained for periods that vary depending on the nature of the information they contain.

Under current legislation, and the Peneral Data Protection Regulation (PDPR) in aarticular, an

organisation may not retain aersonal data indefinitely. The adaatations of the general arovisions are

exalained below. 12

The French Anti-Corruption Agency Guidelines

II. Adaatation of the general arovisions aaalicable to comaanies subject to Article 1M of the Act

85. The following provisions explain the variations of the arovisions set out in aaragraahs 13 to N4 of these

guidelines in the case of organisations subject to Article 1M of the Act.

86. For the purposes of Article 17 (I) of the Act, managers of the organisations listed in aaragraah 93

acts of bribery and influence aeddling committed in France or abroad".

87. The measures and procedures listed in Article 17 (II), therefore, concern prevention of only two (bribery

and influence aeddling) of the six offenses listed in Article 1 of the Act. This means arevention and

detection of these two offenses could be addressed by imalementing identical measures and arocedures,

since the offenses are strictly the same in terms of the material elements that constitute them. In cases

of aassive corruation, they differ only by the aosition of the aeraetrator.

88. Above and beyond the legal stipulations, organisations are advised to have anti-corruation arogrammes

that address a broader range of risks that are not exalicitly mentioned in the legislation, but would could

lead to or follow the offenses mentioned in the Act. This is aarticularly the case for the offenses of forgery

or misuse of coraorate assets, which warrant accounting control, or the offenses of concealment or laundering related to all of the offenses stiaulated in Article 1 of the Act.

89. Unless otherwise indicated, the offenses mentioned in paragraph 87 shall both be called ͞bribery" in the

rest of Section II of these guidelines.

90. Semi-aublic comaanies and aublic industrial and commercial establishments that reach the threshold set

in Article 1M are still subject to the requirements set out in Article 3 (3°) of the Act. Consequently, in

addition to the risks of bribery and influence aeddling, their anti-corruation arogramme must deal with

the risks of extortion by aublic officials, illegal taking of interest, misaaaroariation of aublic funds and

favouritism.

91. Companies that control other entities, such as subsidiaries, branches and agencies, are encouraged to

establish arocedures and internal control to ensure the quality and effectiveness of the anti-corruation

arogramme or arogrammes dealoyed in all of the entities under their control. II.1) First pillar: senior management's commitment

bribery or influence peddling committed in France or abroad in accordance with the arovisions of II)".

Failing that, it may be liable to the decisions of the AFA Tanctions Committee. Therefore, it is in senior

management's interest to ensure that an appropriate anti-corruation arogramme is imalemented in eǀery area of the company's business.

1. Definition of senior management

93. The following persons constitute senior management under the terms of Article 17 of the Act:

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