Regulations
AML/CFT – International Conventions of a universal nature
United Nations Convention against illicit traffic in narcotic drugs and psychotropic substances (Vienna Convention)
This convention aims to strengthen international cooperation in combating drug trafficking. It establishes a legal framework for criminalizing illicit trafficking and encourages the adoption of preventive and repressive measures by the States parties.
United Nations Convention for the suppression of the financing of terrorism (New York Convention)
This text requires States to criminalize the financing of terrorism and to cooperate in preventing and punishing such financing, thereby strengthening international security.
United Nations Convention against transnational organized crime (Palermo Convention)
The Palermo Convention establishes a global framework to combat transnational organized crime, including measures for prevention, investigation, and international judicial cooperation. It also aims to protect human rights in this context.
The Palermo Convention establishes a global framework to combat transnational organized crime, including measures for prevention, investigation, and international judicial cooperation. It also aims to protect human rights in this context.
This international treaty aims to prevent and combat corruption in all its forms by implementing preventive measures, criminalizing acts of corruption, and promoting cooperation among States.
AML/CFT – International Recommendations and Standards
FATF Recommendations (Financial Action Task Force)
The FATF recommendations establish global standards for anti-money laundering (AML) and counter-terrorist financing (CFT) policies. They provide comprehensive guidelines for national authorities and financial institutions to identify and mitigate related risks.
Basel Committee: sound management of money laundering and terrorist financing risks
This Basel Committee document outlines sound practices for banks to manage risks related to money laundering and terrorist financing, emphasizing risk-based approaches and internal controls.
Basel Committee: application of the core principles for banking supervision in financial inclusion
This document explains how the Basel Core Principles for effective banking supervision apply to financial inclusion, balancing access to finance with AML/CFT risk management.
This document explains how the Basel Core Principles for effective banking supervision apply to financial inclusion, balancing access to finance with AML/CFT risk management.
The Wolfsberg Principles provide guidelines for correspondent banking to prevent money laundering, focusing on due diligence, transparency, and risk mitigation.
Wolfsberg Group Guide on Politically Exposed Persons (PEPs)
This guide provides detailed criteria and recommendations for identifying and managing risks associated with politically exposed persons (PEPs) to prevent misuse of the financial system.
Wolfsberg Group Anti-Corruption (ABC) Compliance Program Guide
This guide assists financial institutions in implementing anti-corruption compliance programs, promoting integrity and risk management to prevent corruption-related offenses.
AML/CFT – United Nations Security Council Resolutions
Resolution 1267 (Imposing Sanctions on Terrorist Groups and Their Supporters)
This resolution imposes targeted sanctions against terrorist groups and their supporters, including asset freezes, travel bans, and an arms embargo, to limit their operational capabilities.
Resolution 1373 (Strengthening Measures Against International Terrorism)
Adopted after the September 11 attacks, this resolution strengthens States’ obligations to combat the financing of terrorism and to enhance international cooperation in this area.
Resolution 1718 (Sanctions Against North Korea)
This resolution imposes a set of economic and arms sanctions aimed at curbing North Korea’s nuclear and ballistic activities, including an export embargo.
AML/CFT – Regional Texts
Directive (EU) 2018/843 on the Prevention of Money Laundering and Terrorist Financing
This directive strengthens European rules on combating money laundering and terrorist financing, notably by improving transparency of beneficial ownership and extending obligations to new sectors.
This directive strengthens European rules on combating money laundering and terrorist financing, notably by improving transparency of beneficial ownership and extending obligations to new sectors.
This regulation specifies the practical implementation of the anti-money laundering directive, particularly regarding controls and the exchange of information between competent authorities.
USA Patriot Act
The USA Patriot Act significantly expands the U.S. government’s tools to prevent and combat terrorism financing. It strengthens the regulatory framework for financial institutions regarding customer due diligence and reporting of suspicious activities.
Manual Compiling All GRI Standards
GRI 200: Economic Standards
The GRI 200 standards provide a framework for reporting economic impacts, including financial performance, market presence, and indirect economic impacts. They promote transparency and accountability.
GRI 300: Environmental Standards
The GRI 300 standards focus on environmental impacts such as energy consumption, biodiversity, emissions, and waste, helping organizations disclose their environmental performance comprehensively.
GRI 400: Social Standards
The GRI 400 standards cover social topics including labor practices, human rights, and community impacts, supporting organizations in sustainable social performance reporting.
Relevant ISO Standards
ISO 37000: Governance of Organizations
ISO 37000 provides guidance on effective governance practices for organizations, emphasizing accountability, transparency, and ethical behavior to achieve sustainable success.
ISO 37001: Anti-Bribery Management Systems
ISO 37001 sets requirements for anti-bribery management systems, helping organizations prevent, detect, and address corruption risks in a systematic way.
ISO 26000: Social Responsibility
ISO 26000 offers guidance on social responsibility, encouraging organizations to operate ethically and contribute to sustainable development in social, environmental, and economic dimensions.
ISO 14001: Environmental Management Systems
ISO 14001 specifies requirements for environmental management systems to help organizations minimize environmental impact and comply with applicable regulations.
TCFD Recommendations
Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
The TCFD recommendations aim to improve and standardize climate-related financial disclosures, focusing on governance, strategy, risk management, and metrics for climate risks and opportunities.
European Regulation of EFRAG (CSRD)
ESRS 1 – General Requirements
The TCFD recommendations aim to improve and standardize climate-related financial disclosures, focusing on governance, strategy, risk management, and metrics for climate risks and opportunities.
ESRS 2 – General Information
This standard specifies the general sustainability information to be disclosed, including policies, impacts, and key indicators related to ESG criteria.
ESRS E1 – Climate Change
This document addresses the reporting requirements on risks and opportunities related to climate change, including physical and transition impacts.
ESRS E2 – Pollution
This standard requires the disclosure of data on generated pollution, harmful substances emitted, and measures taken to reduce them.
ESRS E3 - Ressources marines et en eau
Ce texte détaille les exigences de reporting concernant l’utilisation durable des ressources marines et en eau, essentiels pour la protection des écosystèmes aquatiques.
ESRS E4 – Biodiversity and Ecosystems
This standard aims to ensure transparency on the impacts and risk management related to biodiversity and ecosystems affected by the company’s activities.
ESRS E5 – Resource Use and Circular Economy
This document encourages the disclosure of practices related to circular economy, efficient resource management, and waste reduction.
ESRS S1 – Company Workforce
This standard outlines the reporting expectations regarding the workforce, including working conditions, diversity, and training.
ESRS S2 – Employees in the Value Chain
This standard extends transparency requirements to employees throughout the supply chain, emphasizing companies’ responsibility toward subcontractors.
ESRS S3 – Affected Communities
This standard focuses on the impact of company activities on local communities and the need for responsible management of these relationships.
ESRS S4 – Consumers and Use
This document requires information on the impacts of products and services on consumers, including safety, health, and sustainability.
ESRS G1 – Business Conduct
This standard addresses ethical practices and corporate governance, including anti-corruption measures and transparency in business relationships.
ESRS G2 - Produits et services, gestion et qualité des relations avec les partenaires commerciaux
Ce document traite de la qualité des produits et services ainsi que de la gestion des relations durables avec les partenaires commerciaux et fournisseurs.
Financial Reporting – IFRS Standards
International Financial Reporting Standards (IFRS)
IFRS standards promote transparency, comparability, and accountability in financial reporting by setting globally recognized accounting principles for preparing financial statements.
Basel Accords
Basel I: International Convergence of Capital Measurement and Capital Standards
Basel I established the first international framework for banking capital adequacy, introducing minimum capital requirements to reduce credit risk and strengthen banking sector stability.
Basel II: International Convergence of Capital Measurement and Capital Standards: A Revised Framework
Basel II enhanced the original framework by introducing risk-sensitive capital requirements and supervisory review processes to better capture credit, market, and operational risks.
Basel III: International Framework for Liquidity Risk Measurement, Standards, and Monitoring
Basel III strengthened capital and liquidity requirements after the 2008 financial crisis, focusing on resilience against financial shocks and improving risk management practices globally.
Financial Reporting – Solvency II
Directive 2009/138/EC on Access to Insurance and Reinsurance Activities (Solvency II)
Solvency II establishes a risk-based regulatory framework for insurers in the EU, ensuring sufficient capital adequacy and effective risk management to protect policyholders.