国家继续进入企业
自1953年美国经济学家霍华德·R·鲍文在《商人的社会责任》一文中首次提出企业社会责任概念以来，国家对私营企业的渗透就没有停止过。无论是否有意识地，作为资本主义进化标志的企业自由开始被社会观念所渗透，这些社会观念将自愿慈善事业转变为对部分收益的强制性贡献，这些收益来自不再那么私人的主动性，以实现目标的利益。更一般。
在西班牙案件中，干预主义确 电话号码数据立了法律实体的刑事责任，该法律实体通常延伸到整个欧盟领土（德国除外），2010年12月对《刑法典》进行了非常重要的改革，结束了社会犯罪行为通过转移内部预防犯罪的成本，现在增加了同样重要的生效（从今年 2023 年 6 月开始，差不多 100 天前），并且应欧盟的要求，该法律我们在本文中分析了紧迫性的编年史，评估了它所确定的最显着的变化和新颖性 - 以及它的缺失。
从生产成本的角度来看，这些变化意味着大量的经济投资，同样由公司承担，这使它们从“为预防付费”转变为“为调查和报告内部发现的违规行为付费”，并且在全球化和全球市场将使他们更加道德，但竞争力可能会降低。
我们在私营部门之所以这么说，是因为在预防设计中的违规行为方面采取了事前行动，其中涉及实施实施合规政策的模型和结构，这是自愿的，但非常必要，现在增加了建立的义务，如果他们没有 - 仅在某些部门（金融、洗钱……）是必要的 -超出报告渠道的东西：内部信息系统（SII），这对中小企业来说不是强制性的，除非自愿采用，举报人别无选择，只能诉诸外部举报。
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“从生产成本的角度来看，发生的变化意味着大量的经济投资，同样由公司承担。” （照片：E&J）
SII 由 1) 自己的报告渠道、2) 负责管理和内部违规行为调查的人员 (RSII) 以及 3) 执行该协议/程序的协议/程序组成，其配置具有明显的自由度，该规范增加了强制性指导方针和原则，代表国家对公司组织的明确干预，其目的始终是寻求其经营方式更加诚信。软法被硬法所渗透。
为了实现这一目标，它允许匿名报告，根据调查和最新经验，匿名报告是鼓励和授权的，但它具有明显的操纵风险，这应该使内部调查员在规范允许他处理的三个月内采取非常谨慎的行动. 核实所报告内容的真实性、责任和后果。
它还扩展了我们正在评论的标准，涉及2019/1937 年举报指令中商定的内容，该指令改变了可以报告的范围，超越了某些领域（公共采购、金融市场、产品）的违规行为。安全、交通、环境……）对任何人、社区和国家而言，显然构成严重或非常严重的犯罪或行政违法行为。
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