Suchergebnisse für corruption dans le secteur privé

Les enjeux de la CSRD pour les entreprises suisses

The CSRD, which substantially expands the scope of companies forced to publish sustainability-related data, has a direct and indirect extraterritorial effect on Swiss companies. Size is not the only relevant criterion. Engaging with the EU market or with European companies can have (unexpected) implications. This worldwide impact is coupled with comprehensive and granular disclosures covering a…

Blanchiment d’argent: la banque face au risque pénal

This paper focuses on the main issues regarding the criminal liability of a bank for money laundering from a practical perspective. Substantive law as well as procedural aspects are considered. After an update on the practice of the criminal justice authorities, we examine the circle of agents able to trigger the liability of the ­corporation, notably in situations of outsourcing. Then,…

Know Your Customer : Quo Vadis ?

Know your client (KYC) is now an essential due diligence requirement for all banking business. The concept only appeared relatively recently in legislation, however, in conjunction with increased efforts to combat organised crime and money laundering. For around 40 years, the scope and content of know your client has continued to expand, sometimes in stark contrast to other standards. This article…

La législation britannique contre la corruption : application du Bribery Act aux personnes suisses

The UK Bribery Act is an ambitious legislative initiative and the centerpiece of the British legal framework against corruption. In addition to the classic criminal offences (active and passive bribery, corruption in the public and in the private sector), the Bribery Act introduces a remarkable form of criminal liability for legal persons. The new corporate offence and the extraterritorial reach…