France

Article 17 of Loi Sapin II applies to companies with at least 500 employees (or in a group of that size with a French parent) and turnover above EUR 100 million. Its eight measures are a code of conduct, an internal alert system, a risk map, third-party assessment procedures, accounting controls, training, a disciplinary regime and internal monitoring. The AFA checks compliance, and Article 17 sets fines of up to EUR 200,000 for individuals and EUR 1 million for legal persons.