Thesaurus : Doctrine

📝Les potentielles actions judiciaires en matière d’information extra-financière

► Référence complète : M. Brochier & S. Darrois, "Les potentielles actions judiciaires en matière d’information extra-financière", Banque & Droit, n°216, juillet-août 2024, pp.10-12

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► Résumé de l'article (fait par MAFR) : Les auteurs partent d'un constat : la multiplication des obligations pesant sur les entreprises en matière d’information extra-financière, laquelle entraîne mécaniquement une multiplication des potentiels faits générateurs de responsabilité de ces entreprises. Dans le même temps, bien qu'ils constatent pour l'heure une absence de procès en la matière, ils mettent l'accent sur le nid à contentieux que pourraient constituer ces règles.

À cet égard, les auteurs mettent en avant le risque d'instrumentalisation de ces actions en responsabilité, tantôt par des "acteurs de la société civile", tantôt par des actionnaires minoritaires ou dits "activistes", les uns et les autres cherchant à peser sur la gestion de la société. Ils relèvent également que les émetteurs d'information extra-financière pourraient être amenés à agir en responsabilité contre les agences de notation RSE, champ d'activité pour l'heure relativement peu réglementé alors même qu'il peut avoir des conséquences considérables pour l'entreprise.

Ils concluent sur l'importance de l'information. Si l'information, en l'occurence extra-financière, est bien sûr l'objet des règles évoquées, ils relèvent qu'en cas de crise et face au risque de réputation la seule solution efficace est de communiquer rapidement au public une information claire, fiable et intelligible. Ils soulignent enfin que cette transparence demandée aux grandes entreprises quant à leur impact sur leur environnement est la contrepartie de leur puissance.

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🦉Cet article est accessible en texte intégral pour les personnes inscrites aux enseignements de la Professeure Marie-Anne Frison-Roche

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Regulation and economic law

Nov. 7, 2024

Thesaurus : Doctrine

📝Le contenu du "rapport de durabilité"

► Référence complète : Th. Favario, "Le contenu du "rapport de durabilité"", JCP E, 7 nov. 2024, n° 45, doss. 1319, pp. 28-33

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► Résumé de l'article (fait par l'auteur) : "Mesure emblématique de la directive du 14 décembre 2022 (directive CSRD) désormais transposée en droit interne, le « rapport de durabilité » complète l'information due par les sociétés les plus importantes. Tenues d'y rendre compte de la manière dont elles intègrent « les enjeux de durabilité », ce rapport impose en creux à ces sociétés de s'inscrire dans une dynamique de « durabilité » de nature à influer sur leur organisation et leur activité.".

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🦉Cet article est accessible en texte intégral pour les personnes inscrites aux enseignements de la Professeure Marie-Anne Frison-Roche

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Regulation and economic law

Sept. 9, 2024

Organization of scientific events

🧱⚙️scientific organisation and moderation of 🧮Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligation and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation")

► Full Reference: Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligations and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation"), organised on the initiative of the Cour d'appel de Paris (Paris Cour of Appeal), with the Cour de cassation (French Court of cassation), the Cour d'appel de Versailles (Versailles Court of Appeal), the École nationale de la magistrature - ENM (French National School for the Judiciary) and the École de formation des barreaux du ressort de la Cour d'appel de Paris - EFB (Paris Bar School), under the scientific direction of Marie-Anne Frison-Roche, September 19, 2024, 11h-12h30, Cour d'appel de Paris, Cassin courtroom

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► Presentation of the conférence: Sustainability is a new legal concept, the lineaments of which can be found in certain sectors and branches of Law, and which today has both multiple resulting obligations and a definition that is sufficiently unified to allow it to be grasped through the technique and the requirement of the "Sustainability Report", which translates a requirement linked to the systems themselves. The dual materiality mechanism illustrates this.

The Litigation that will ensue shall be imbued with this systemic dimension, since this report was required from this perspective, and the notion of Sustainability itself was conceived in the same way. What is commonly referred to as "ESG" reflects this perspective, which is both structural and long-term: Information is central here, since it is a Report, anchored in the new conception of Corporate Law that is imbued with Governance, where internal and external stakeholders are present. The various Supervisors and Regulators, who go beyond supervising professionals to regulate activities, are also bound to have a role to play in this Emerging Systemic Litigation.

In order to understand and anticipate this, this conference is built around an analysis of the construction of the Sustainability Report and an analysis of the role of the Regulatory and Supervisory Authority, the French Audit Authority, the Haute Autorité de l'Audit - H2A. These analyses are carried out with a view to the Systemic Litigation that will arise from these new requirements and practices, in correlation with Litigation linked to other fields of Systemic Litigation such as Vigilance field.

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🧮Programme of this event:

Fith conference-debate

LE RAPPORT DE DURABILITÉ : OBLIGATIONS ET CONTENTIEUX SYSTÉMIQUES ÉMERGENTS

(THE SUSTAINABILITY REPORT: EMERGING SYSTEMIC OBLIGATIONS AND LITIGATION)

Paris Court of Appeal, Cassin courtroom

🕰️11am.-11.10am. 🎤Pourquoi les textes et la pratiques sur le rapport de durabilité vont engendrer un Contentieux Systémique (Why the texts and practices on sustainability reporting will give rise to Systemic Litigation), by 🕴️Marie-Anne Frison-Roche, Professor of Regulatory Law and Compliance Law, Director of the Journal of Regulation & Compliance (JoRC)

➡️read the presentation of this speech

🕰️11.10am.-11.20am. 🎤Élaboration et esprit de la directive CSRD (Elaboration and spirit of the CSRD), by 🕴️Florence Peybernès, President of the Haute Autorité de l'Audit - H2A (French High Audit Authority)

🕰️11.20am.-11.40am. 🎤Comment construire un rapport de durabilité ? (How to build a sustainability report?), by 🕴️Alexis Gazzo, Partner, Climate Change & Sustainability leader, EY France

🕰️11.40am.-12pm. 🎤Le contrôle de l'activité d'audit du rapport de durabilité (The control of the audit of the sustainability report), by 🕴️Florence Peybernès, President of the Haute Autorité de l'Audit - H2A (French High Audit Authority)

🕰️12pm.-12.30pm. Debate

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🔴Registrations and information requests can be sent to: inscriptionscse@gmail.com

🔴For the attorneys, registrations have to be sent to the following address: https://evenium.events/cycle-de-conferences-contentieux-systemique-emergent/

⚠️The conference-debates are held in person only, in the Cour d’appel de Paris (Paris Court of Appeal).

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Sept. 9, 2024

Conferences

🎤Pourquoi les textes et la pratiques sur le rapport de durabilité vont engendrer un Contentieux Systémique (Why the texts and practices on sustainability reporting will give rise to Systemic Litigation), in 🧮Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligation and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation")

🌐follow Marie-Anne Frison-Roche on LinkedIn

🌐subscribe to the Newsletter MAFR Regulation, Compliance, Law

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► Full Reference: M.-A. Frison-Roche, "Pourquoi les textes et la pratiques sur le rapport de durabilité vont engendrer un Contentieux Systémique" ("Why the texts and practices on sustainability reporting will give rise to Systemic Litigation"), in Le rapport de durabilité : obligation et Contentieux Systémiques Émergents (The Sustainability Report: Emerging Systemic Obligation and Litigation), in cycle of conference-debates "Contentieux Systémique Émergent" ("Emerging Systemic Litigation"), organised on the initiative of the Cour d'appel de Paris (Paris Cour of Appeal), with the Cour de cassation (French Court of cassation), the Cour d'appel de Versailles (Versailles Court of Appeal), the École nationale de la magistrature - ENM (French National School for the Judiciary) and the École de formation des barreaux du ressort de la Cour d'appel de Paris - EFB (Paris Bar School), under the scientific direction of Marie-Anne Frison-Roche, September 19, 2024, 11h-12h30, Cour d'appel de Paris, Cassin courtroom

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🧮see the full programme of this event

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► English summary of the conference: Systemic Litigation refers to a specific category whose proposed category in 2021 refers to "cases" brought before the courts, sometimes specialised, sometimes under ordinary law courts: these are cases in which not only are the parties involved in their dispute but also a system is itself involved, with the procedure and the judge having to allow the interests of the system to be taken into consideration.

However, what is also the subject of new terminology, namely the "Sustainability Report", reflects the same legal revolution: the company must be able to assess not only its economic and financial performance, which is the subject of accounting, but also its development in terms of what it does externally in terms of ESG and what the outside world does about it.

In this perspective, the whole Information System is being transformed, and in different ways depending on the standards adopted, in the United States, Europe or elsewhere, either it is sufficient to obtain Information, no more, so that third parties can adjust their behaviour, mainly investments, or, as in Europe, Law includes a more substantial perspective, so that the company itself adjusts its own behaviour, its Governance, its position in the world, in a renewed relationship with its stakeholders. In Europe, saying and doing are intertwined, CSRD being twinned with CS3D.

Moreover, we can therefore consider that non-financial information, through the sustainability report, its assurance of credibility and the regulation of the audit carried out on it, is itself a system.

The sustainability report, inside the sustainability system, is then interwoven with other systems, which are themselves the subject of Emerging Systemic Litigation: firstly Vigilance, which has been studied as a field of systemic litigation, and then artificial intelligence field, which has been studied in the same way.

The Sustainability Report, insofar as it intersects with the sustainability obligation implied by the duty of Vigilance, may be attracted to the Systemic Litigation to which Vigilance gives rise. In the same way, algorithms can be a tool for data accumulating and matching ESG criteria, which could have the same attraction effect. If this happens, this dimension will have to be present and understood, for example through amici curiae mechanism, in conjunction with the Regulators and the professions concerned.

In addition, as in any emerging mechanism, and as we have seen for example in relation to rating agencies, Tort Law may interfere if the liability of either the company or the person who carried out the audit were to be appreciated, the systemic perspective then having to be integrated into the handling of the case, even before the non-specialised judge.

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Regulation and economic law

June 22, 2024

Thesaurus : Soft Law

📜Les assureurs français face aux risques liés à la perte de biodiversité : Enjeux et enseignements pour les organismes et leur supervision

► Référence complète : Autorité de contrôle prudentiel et de résolution (ACPR), Les assureurs français face aux risques liés à la perte de biodiversité : Enjeux et enseignements pour les organismes et leur supervision, Étude, juin 2024.

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📜lire l'étude

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Regulation and economic law

May 29, 2024

Editorial responsibilities : Direction of the collection Compliance & Regulation, JoRC and Bruylant

Publication of :🕴️ M.-A. Frison-Roche (ed.),📘 Compliance Obligation

🌐follow Marie-Anne Frison-Roche on LinkedIn

🌐subscribe to the Newsletter MAFR Regulation, Compliance, Law

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► Full Reference: M.-A. Frison-Roche (ed.), Compliance Obligation, Journal of Regulation & Compliance (JoRC) and Bruylant, "Compliance & Regulation" Serie, to be published

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📕In parallel, a book in French L'Obligation de compliance, is published in the collection "Régulations & Compliance" co-published by the Journal of Regulation & Compliance (JoRC) and Dalloz.

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📚This book is inserted in this series created by Marie-Anne Frison-Roche for developing Compliance Law.

read the presentations of the other books of this Compliance Series:

further books:

🕴️M.A. Frison-Roche (dir.), 📘Le système probatoire de la compliance, 2025

previous books:

🕴️M.A. Frison-Roche (ed), 📘Compliance Juridictionnalisation, 2023

🕴️M.A. Frison-Roche (ed), 📘Compliance Monumental Goals, 2022

🕴️M.-A. Frison-Roche (ed.), 📘Compliance Tools, 2021

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► go to the general presentation of this 📚Series Compliance & Regulation, conceived, founded et managed by Marie-Anne Frison-Roche, co-published par the Journal of Regulation & Compliance (JoRC) and Bruylant.

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🧮the book follows the cycle of colloquia 2023 organised by the Journal of Regulation & Compliance (JoRC) and its Universities partners.

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► general presentation of the book: Compliance is sometimes presented as something that cannot be avoided, which is tantamount to seeing it as the legal obligation par excellence, Criminal Law being its most appropriate mode of expression. However, this is not so evident. Moreover, it is becoming difficult to find a unity to the set of compliance tools, encompassing what refers to a moral representation of the world, or even to the cultures specific to each company, Compliance Law only having to produce incentives or translate this ethical movement. The obligation of compliance is therefore difficult to define.

This difficulty to define affecting the obligation of compliance reflects the uncertainty that still affects Compliance Law in which this obligation develops. Indeed, if we were to limit this branch of law to the obligation to "be conform" with the applicable regulations, the obligation would then be located more in these "regulations", the classical branches of Law which are Contract Law and Tort Law organising "Obligations" paradoxically remaining distant from it. In practice, however, it is on the one hand Liability actions that give life to legal requirements, while companies make themselves responsible through commitments, often unilateral, while contracts multiply, the articulation between legal requirements and corporate and contractual organisations ultimately creating a new way of "governing" not only companies but also what is external to them, so that the Monumental Goals, that Compliance Law substantially aims at, are achieved.

The various Compliance Tools illustrate this spectrum of the Compliance Obligation which varies in its intensity and takes many forms, either as an extension of the classic legal instruments, as in the field of information, or in a more novel way through specific instruments, such as whistleblowing or vigilance. The contract, in that it is by nature an Ex-Ante instrument and not very constrained by borders, can then appear as a natural instrument in the compliance system, as is the Judge who is the guarantor of the proper execution of Contract and Tort laws. The relationship between companies, stakeholders and political authorities is thus renewed.

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🏗️general construction of the book

The book opens with a double Introduction. The first, which is freely accessible, is a summary of the book, while the second, which is substantial, deals with the future development of the compliance obligation in a borderless economic system.

The first part is devoted to the definition of the Compliance Obligation.

The second part presents commitments and contracts, in certain new or classic categories, in particular public contracts, and compliance stipulations, analysed and qualified regarding Compliance Law and the various relevant branches of Law.

The third part develops the responsibilities attached to the compliance obligation.

The fourth part refers to the institutions that are responsible for the effectiveness, efficiency, and efficacy of the compliance obligation, including the judge and the international arbitrator.

The fifth part takes the Obligation or Duty of Vigilance as an illustration of all these considerations.

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► Full Reference: F. Ancel & M.-A. Frison-Roche, Droit de la compliance (Compliance Law), École nationale de la magistrature - ENM (French National School for the Judiciary), in collaboration with the École de Formation professionnelle des Barreaux du ressort de la cour d'appel de Paris - EFB (Paris Bar School), Paris, February 1 and 2, 2024

This teaching is given in French.

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🌐consult on LinkedIn a general présentation of this event, which links to a presentation and a report of each speech

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► Presentation of the Teaching: The aim of this two-day conference is to enable judges and lawyers to grasp the issues, objectives and methods that define Compliance Law as it is practised in companies.

The speakers will illustrate the growing trend towards litigation, which is difficult to reconcile with the supranational dimension, or even indifference to territories, for example when disputes concern systemic climate or digital issues: the result is a renewal of the role of the judge and the role of lawyers.

This must be set against the renewal of the role and operation of companies themselves.

This is analysed from the perspective of Civil Law, in particular Contract Law and Liability Law. Company Law and Criminal Law are also addressed, as well as the way in which the legal system now integrates governance, regulation, climate and digital issues and the smooth operation of financial markets through Compliance techniques.

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► Organisation of the Teaching: This conference is divided into two parts.

The first day is designed as a presentation of the major themes through which Compliance Law crosses the branches of traditional Law. The speakers will be professors of Law who will successively summarise the branches of Law and put into perspective the way in which Compliance imperatives give rise to new situations, new difficulties and new solutions.

This enables the second day to focus on practical and topical issues and to debate controversial questions between people of different sensibilities. The participants tend to be judges, members of regulatory authorities, lawyers, members of associations and so on.

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► Enrolment procedure: The course is open to all judicial and consular magistrates, as well as lawyers.

Registrations can be made directly with the ENM or with the EFB.

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► Speakers :

🎤François Ancel, Judge at the Première Chambre civile de la Cour de cassation (First Civil Chamber of the French Court of cassation)

🎤Thomas Baudesson, Attorney at the Paris Bar, Partner at Clifford Chance

🎤Guillaume Beaussonie, Full Professor at Toulouse 1 Capitole University

🎤Jacques Boulard, Premier Président de la Cour d’appel de Paris (First President of the Paris Court of Appeal)

🎤Marie Caffin-Moi, Full Professor at Paris Panthéon-Assas University

🎤Malik Chapuis, Judge at the Tribunal judiciaire de Paris (Paris First Instance Civil Court)

🎤Lucie Chatelain, Advocacy and Litigation Manager - Civil Liability of Parent Companies, Sherpa

🎤Jean-Benoît Devauges, Directeur Juridique, Ethique et Gouvernance des entreprises (Legal, Ethics and enterprises governance Director), MEDEF

🎤Marie-Anne Frison-Roche, Professor of Regulatory and Compliance Law, Director of the Journal of Regulation & Compliance (JoRC)

🎤Arnaud Gossement, Attorney at the Paris Bar, Partner at Gossement Avocats

🎤Thibault Goujon-Bethan, Full Professor at Jean Moulin Lyon 3 University

🎤Christophe Ingrain, Attorney at the Paris Bar, Partner at Darrois Villey Maillot Brochier

🎤Isabelle Jegouzo, Director of the Agence française anticorruption - AFA (French Anti-Corruption Agency)

🎤Anne-Valérie Le Fur, Full Professor at Versailles Saint-Quentin-en-Yvelines University

🎤Charlotte Michon, Attorney at the Paris Bar, partner at Charlotte Michon Avocat

🎤Jean-Baptiste Racine, Full Professor at Paris Panthéon-Assas University

🎤 Jean-Christophe Roda, Full Professor at Jean-Moulin Lyon 3 University

🎤Jérôme Simon, 1er Vice-Procureur Financier (First Financial Vice-Prosecutor)

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🧮read below the programme put together and organised by François Ancel and Marie-Anne Frison-Roche, as well as the reports of each presentation⤵️

Sept. 28, 2023

Thesaurus : Doctrine

📝La communication renouvelée: du reporting financier au reporting de durabilité

► Référence complète : B. François, "La communication renouvelée: du reporting financier au reporting de durabilité", in F. Barrière et M. Zolomian (dir.), Le droit des sociétés saisi par le climat, JCP E, n° 39, 28 septembre 2023, pp. 27-34.

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► Résumé de l'article (fait par l'auteur) : "Les entreprises sont aujourd’hui encouragées à aller au-delà de la publication statique d’informations environnementales, sociales et de gouvernance (ESG) en indiquant de manière dynamique où elles se situent sur cette trajectoire de la transition écologique et comment elles comptent progresser sur le court et le moyen termes avec l’ensemble de leurs parties prenantes. Par ailleurs, ces dernières, se méfiant de toute tentation d’éco- blanchiment (greenwashing) ou de blanchiment sociétal (corporate washing) de la part des entreprises, sont désireuses d’obtenir d’elles des informations fiables. Il s’ensuit une communication renouvelée.".

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🦉Cet article est accessible en texte intégral pour les personnes inscrites aux enseignements de la Professeure Marie-Anne Frison-Roche

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Regulation and economic law

Sept. 28, 2023

Conferences

🎤Conclusion, in 🧮L’eau : entre protection de la ressource et conflits d’usage

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► Full Reference: M.-A. Frison-Roche, "Conclusion", in Club des avocats environnementalistes, L’eau : entre protection de la ressource et conflits d’usage, Maison des Avocats, Auditorium, September 28, 2023.

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🧮see the full programme of this event

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Regulation and economic law

Nov. 7, 2022

Thesaurus : Doctrine

📝La "directive RSE 2" ("directive CSRD") : le nouveau visage de l'information en matière environnementale et sociale

► Référence complète : B. Lecourt, "La "directive RSE 2" ("directive CSRD") : le nouveau visage de l'information en matière environnementale et sociale", Rev. sociétés, novembre 2022, chron., pp.639-644

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► Résumé de l'article :

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🦉Cet article est accessible en texte intégral pour les personnes inscrites aux enseignements de la Professeure Marie-Anne Frison-Roche

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Regulation and economic law

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Fith conference-debate

LE RAPPORT DE DURABILITÉ : OBLIGATIONS ET CONTENTIEUX SYSTÉMIQUES ÉMERGENTS

(THE SUSTAINABILITY REPORT: EMERGING SYSTEMIC OBLIGATIONS AND LITIGATION)

TABLE OF CONTENTS