Nearly three years after the publication of the "Audit Questionnaire" (Questionnaire de Contrôle) by the French Anti-Corruption Agency ("FAA"), applicable to companies covered by Article 17 of the Sapin 2 Act, the FAA has...more
In tandem with investor pressure and regulation requiring ESG disclosures, such as the EU’s Sustainable Finance Disclosure Regulation, the UK’s Modern Slavery Act, and France’s Duty of Vigilance, the last decade or so has...more