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6. Glossary
Risk assessment
"The entire process of risk identification, risk analysis and risk assessment" (source: paragraph 2.14 – ISO 31000:2018 standard).
Reasonable insurance
"Concept according to which the risk management system, however clearly defined and applied, cannot guarantee the systematic achievement of objectives" (source: COSO II).
Audit
"Methodical, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are met" (source: ISO 19011:2018 standard, paragraph 3.1).
"A form of observation that tends to verify that an organization has actually done what it says it has done, that it makes the best use of its resources, that it retains its autonomy and...
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Glossary
Acronyms
Bibliography
Standards and norms
- Lignes directrices pour l'audit des systèmes de management - ISO 19011 - 2018
- Compliance management systems – Guidelines - ISO 19600 - 2014
- Lignes directrices relatives à la responsabilité sociétale - ISO 26000 - 2010
- Human resources management – Human capital assessment guidelines for internal and external stakeholders - ISO 30414 - 2018
- Human resources management – Compliance and ethics...
Regulations
Law no. 2017-399 of March 28, 2017 on the duty of care of parent companies and ordering companies.
Law no. 2016-1691 of December 9, 2016 on transparency, the fight against corruption and the modernization of economic life, known as the "Sapin 2 Law".
Decree no. 2017-1265 of August 9, 2017 implementing Ordinance no. 2017-1180 of July 19, 2017 on the publication of non-financial...
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ISO standard
https://www.iso.org/fr/standards.html
Global Reporting
https://www.globalreporting.org/information/about-gri/Pages/default.aspx
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