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1. Prolegomena
First of all, we need to understand the meaning of the two words in the title of this article: "audit" and "ethics", as well as "morals" and "deontology".
1.1 Ethics, morals and deontology
For many years now, the word "ethics" has flourished and invaded the world of the media, business, etc.; alas, all too often the word has been overused and its meaning is no longer in symbiosis with its original meaning. Everything is ethical, from the ethics of organizations to ethical cooking and fashion, not to mention the ethics of professional footballers!
Numerous definitions have been developed to clarify what ethics means.
In the first instance, we will use the definition given in the Larousse dictionary, which provides...
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Prolegomena
Ethics audit or ethics assessment
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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