More than 10 years after the collapse of the Rana Plaza building in Bangladesh, the implementation of the Corporate sustainability due diligence takes new steps forward. In 2017, France was the first country to adopt a law introducing a corporate … Lire plus
Law n° 2024-537 of June 13, 2024, aimed at increasing the financing of French companies and the attractiveness of France (known as the Loi Attractivité) was published in the Journal Officiel of June 14, 2024. Our FlashNews to find out … Lire plus
The European CSRD (Corporate Sustainability Reporting Directive), which aims to improve and harmonize the disclosure of environmental, social and governance (ESG) information by companies, came into force on January 1, 2024. In France, its provisions were transposed by the Ordinance … Lire plus
Several tools exist to build loyalty and encourage the involvement of employees and corporate officers in the development of the company they work for. One of these is the granting of free shares, within a favorable tax and social security … Lire plus
In principle, commercial companies acquire legal personality, and therefore the capacity to enter into contracts, only when they are registered in the Trade and Companies Register. Nevertheless, it is useful to be able to enter into deeds in the interest … Lire plus
The appointment of a statutory auditor, known as a special benefits auditor, is mandatory when a company decides to set up certain operations, although it is not required to appoint a statutory auditor with a permanent assignment within the company. … Lire plus
Can a company be held liable for wrongful acts committed by its founder during the period prior to its registration? In the case at bar, the employee of an industrial engineering company (E.) had transferred several internal company documents from … Lire plus
Among the many obligations that weigh on commercial companies are those relating to the annual financial statements drawn up at the close of each financial year (Article L123-12 of the French Commercial Code). Nevertheless, in order to reduce the burden … Lire plus
Can decisions made in breach of an SAS‘s articles of association be annulled? • Before 15 March 2023, case law constantly answered this question negatively. Drawing on the provisions of Article L. 235-1 paragraph 2 of the French Commercial Code, … Lire plus
Does paying one of the bills addressed to a subsidiary commit a parent company to pay other unpaid bills? Under the patrimonial autonomy of corporations principle, the simple fact that one company controls another does not mean that it can … Lire plus
