{"id":1000005845,"date":"2022-06-20T09:32:31","date_gmt":"2022-06-20T07:32:31","guid":{"rendered":"https:\/\/forum-engagement.org\/la-lutte-contre-la-corruption-fait-une-large-place-a-la-prevention\/"},"modified":"2022-06-20T09:33:25","modified_gmt":"2022-06-20T07:33:25","slug":"la-lutte-contre-la-corruption-fait-une-large-place-a-la-prevention","status":"publish","type":"post","link":"https:\/\/forum-engagement.org\/2024\/la-lutte-contre-la-corruption-fait-une-large-place-a-la-prevention\/","title":{"rendered":"La lutte contre la corruption fait une large place \u00e0 la pr\u00e9vention"},"content":{"rendered":"
\n

A l\u2019instar du rapport d\u2019information des d\u00e9put\u00e9s Gauvin et Marleix de juillet 2021, le Groupe de travail de l\u2019OCDE sur la corruption dans les transactions commerciales internationales a salu\u00e9 en d\u00e9cembre dernier, date du 5e anniversaire de la loi Sapin II, les mesures prises par la France pour d\u00e9velopper un cadre pla\u00e7ant la pr\u00e9vention et le d\u00e9veloppement de mesures internes de conformit\u00e9 au c\u0153ur de la politique de lutte contre la corruption, tout en formulant des recommandations pour pallier certaines insuffisances.<\/p>\n<\/div>\n

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L\u2019occasion de revenir sur les principaux constats de ces cinq derni\u00e8res ann\u00e9es.<\/p>\n

Les acteurs \u00e9conomiques jouent le jeu de l\u2019anticorruption, mais non sans difficult\u00e9<\/h2>\n

Si les acteurs publics affichent un retard certain dans l\u2019\u00e9laboration de leur dispositif anticorruption, il en va autrement des acteurs \u00e9conomiques\u00a0: 87% des entit\u00e9s assujetties ont entam\u00e9 une d\u00e9marche de conformit\u00e9[1]<\/sup><\/a>. Cela \u00e9tant, malgr\u00e9 leurs efforts sensibles, pr\u00e8s de deux tiers rencontrent encore des obstacles pour se doter des 8 mesures \u00e9nonc\u00e9es \u00e0 l\u2019article 17 II de la loi Sapin II[2]<\/sup><\/a>. Celles-ci sont essentiellement li\u00e9es\u00a0:<\/p>\n

    \n
  1. Au manque de moyens humains et financiers. Rappelons que les co\u00fbts de mise en place et de suivi annuel d\u2019un programme anticorruption seraient tout de m\u00eame, (i) pour une multinationale, de 2 \u00e0 5 M\u20ac et d\u20191 \u00e0 2 M\u20ac et, (ii) pour une entreprise de taille interm\u00e9diaire, d\u20191 M\u20ac et de 600 \u00e0 800 K\u20ac ;<\/li>\n
  2. A la complexit\u00e9 et au formalisme de certaines mesures, jug\u00e9es parfois par les entreprises inadapt\u00e9es \u00e0 leurs r\u00e9alit\u00e9s op\u00e9rationnelles. La cartographie des risques de corruption et l\u2019\u00e9valuation des tiers apparaissent \u00e0 cet \u00e9gard \u00eatre les deux outils les plus d\u00e9licats \u00e0 d\u00e9finir. Les contr\u00f4les comptables et le dispositif d\u2019\u00e9valuation et de contr\u00f4le se r\u00e9v\u00e8lent \u00e9galement tr\u00e8s complexes \u00e0 conceptualiser\u00a0et mettre en \u0153uvre\u00a0;<\/li>\n
  3. Dans certain cas, au manque d\u2019implication de l\u2019instance dirigeante et d\u2019organisation de la fonction conformit\u00e9.<\/li>\n<\/ol>\n

    L\u2019agence fran\u00e7aise anticorruption (AFA) a muri sa d\u00e9marche<\/h2>\n

    Peu nombreux sont ceux qui diront que les premiers pas de l\u2019AFA \u00e9taient assur\u00e9s. Celle-ci a d\u2019abord surpris en initiant ses premiers contr\u00f4les d\u00e8s octobre 2017, seulement 4 mois apr\u00e8s l\u2019entr\u00e9e en vigueur de l\u2019article 17 II de la loi Sapin II et avant la parution de ses Recommandations. Elle a ensuite \u00e9tonn\u00e9 par sa mani\u00e8re de les conduire : difficult\u00e9s \u00e0 appr\u00e9hender le profil de risque des entreprises audit\u00e9es, absence de dialogue, demandes de communication tr\u00e8s lourdes, recherche d\u2019infractions plut\u00f4t qu\u2019\u00e9valuation du dispositif anticorruption, dur\u00e9e excessive (22 mois en moyenne pour les entreprises priv\u00e9es\u00a0!), s\u00e9v\u00e9rit\u00e9 injustifi\u00e9e…<\/p>\n

    L\u2019AFA a n\u00e9anmoins fait \u00e9voluer sa pratique au fil des ann\u00e9es et tent\u00e9 de r\u00e9pondre \u00e0 ces critiques, qui r\u00e9sultent probablement en partie d\u2019une approche trop rigoureuse de sa mission et de l\u2019insuffisance des ressources mis \u00e0 sa disposition (60 employ\u00e9s et 6 M\u20ac de budget lorsque le l\u00e9gislateur ambitionnait 70 employ\u00e9s et un budget de 10 \u00e0 15 M\u20ac). Notamment\u00a0:<\/p>\n

      \n
    1. Ses agents sont mieux form\u00e9s et mieux organis\u00e9s que par le pass\u00e9\u00a0;<\/li>\n
    2. Le nombre de contr\u00f4le initi\u00e9 par an a \u00e9t\u00e9 r\u00e9duit (passant de plus de 40 en 2018 \u00e0 une trentaine aujourd\u2019hui) et leurs modalit\u00e9s diversifi\u00e9es. On rel\u00e8vera particuli\u00e8rement le lancement des contr\u00f4les th\u00e9matiques, portant uniquement sur certaines mesures, et la volont\u00e9 r\u00e9cente et affich\u00e9e de l\u2019AFA de moduler la port\u00e9e et la profondeur des contr\u00f4les en fonction des profils de risques des entit\u00e9s\u00a0;<\/li>\n
    3. Une place accrue est donn\u00e9e au dialogue, gr\u00e2ce \u00e0 la mise en place de r\u00e9unions de travail contradictoires d\u00e8s la phase du contr\u00f4le sur pi\u00e8ces.<\/li>\n<\/ol>\n

      Certes, certains travers demeurent\u00a0: demandes d\u2019information allant au-del\u00e0 du p\u00e9rim\u00e8tre du programme anticorruption ou portant sur des \u00e9l\u00e9ments couverts par le secret (notamment bancaire, de l\u2019avocat et des commissaires aux comptes), exigences sans doute toujours excessives, tonalit\u00e9 des rapports de contr\u00f4le tr\u00e8s n\u00e9gative, versions d\u00e9finitives desdits rapports tenant peu compte des observations des entit\u00e9s inspect\u00e9es\u2026 Mais les avanc\u00e9es doivent \u00eatre reconnues.<\/p>\n

      La \u00ab\u00a0sanction\u00a0\u00bb n\u2019a de dissuasif que son terme<\/h2>\n

      Seules deux d\u00e9cisions ont \u00e9t\u00e9 rendues \u00e0 ce jour par la Commission des sanctions, et aucune n\u2019a prononc\u00e9 la fameuse sanction p\u00e9cuniaire \u00e9nonc\u00e9e au V de l\u2019article 17 de la loi Sapin II. Pourquoi\u00a0? Sans doute parce que cette derni\u00e8re a affirm\u00e9 que l\u2019existence d\u2019un manquement devait s\u2019appr\u00e9cier au jour o\u00f9 elle statue (et non au jour du contr\u00f4le), ce qui en pratique octroie aux entreprises deux pr\u00e9cieuses ann\u00e9es \u00e0 compter de la r\u00e9ception d\u2019un avis de contr\u00f4le de l\u2019AFA pour se mettre en conformit\u00e9. Le risque de sanction appara\u00eet donc faible et pourrait se trouver \u00e0 l\u2019avenir encore diminu\u00e9, la proposition de loi Sapin III[3]<\/sup><\/a>\u00a0pr\u00e9voyant de faire pr\u00e9c\u00e9der la saisine de cette Commission, sauf manquement grave, par une proc\u00e9dure de mise en demeure du Directeur de l\u2019AFA quoi pourrait durer jusqu\u2019\u00e0 deux ans.<\/p>\n

      Le ton semble donc \u00eatre \u00e0 l\u2019accompagnement des entreprises et non \u00e0 leur sanction. Ceci \u00e9tant, le corolaire de cet infl\u00e9chissement pourrait \u00eatre la facilitation de l\u2019engagement de la responsabilit\u00e9 p\u00e9nale des entreprises en mati\u00e8re de corruption. La proposition de loi Sapin III pr\u00e9voit en effet de rendre les personnes morales\u00a0\u00ab\u00a0responsables p\u00e9nalement lorsque le d\u00e9faut de surveillance<\/em>de leur part\u00a0<\/em>[comprendre le d\u00e9faut d\u2019existence, voire d\u2019efficacit\u00e9, du dispositif anticorruption]\u00a0a conduit \u00e0 la commission d\u2019une ou plusieurs infractions par l\u2019un de leurs salari\u00e9s<\/em>. \u00bb.<\/p>\n

      [1]<\/sup><\/a>\u00a0AFJE et ethicorp.org, (2020), Compliance & anticorruption : o\u00f9 en sont vraiment les entreprises en France ?, p.47.<\/sup><\/p>\n<\/div>\n

      \n

      [2]<\/a>Ibid.
      \n<\/em>      [3]<\/a>\u00a0Proposition de loi n\u00b04586 visant \u00e0 renforcer la lutte contre la corruption pr\u00e9sent\u00e9e M. Rapha\u00ebl GAUVAIN, d\u00e9put\u00e9.<\/sup><\/p>\n<\/div>\n

      Par Hippolyte Marquetty, associ\u00e9, et Charly Latil, collaborateur, Allen & Overy<\/strong><\/p>\n

      *Article publi\u00e9 dans le num\u00e9ro du 3 mars 2022 de L\u2019AGEFI<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      A l\u2019instar du rapport d\u2019information des d\u00e9put\u00e9s Gauvin et Marleix de juillet 2021, le Groupe de travail de l\u2019OCDE sur la corruption dans les transactions commerciales internationales a salu\u00e9 en d\u00e9cembre dernier, date du 5e anniversaire de la loi Sapin II, les mesures prises par la France pour d\u00e9velopper un cadre pla\u00e7ant la pr\u00e9vention et […]<\/p>\n","protected":false},"author":69,"featured_media":1000005846,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[153],"tags":[],"class_list":{"0":"post-1000005845","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-engagements-pour-une-economie-une-finance-et-une-industrie-juste-innovante-et-responsable"},"yoast_head":"\nLa lutte contre la corruption fait une large place \u00e0 la pr\u00e9vention | Forum Engagement<\/title>\n<meta name=\"robots\" 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