4.2.9.4 With regulatory authorities, self-regulated authorities and trade organizations
In the majority of countries where the Groupe operates, regular cooperation takes place with the different industry regulatory bodies and/or industry self-regulation is organized, through professional networks, and work carried out within the industry on common issues. The challenges surrounding the protection of personal data are an illustration of this: advertising is one player among many others. Permanent collective work with all stakeholders is therefore essential (see Section 4.2.2).
Although the communications industry has a framework of rules and sometimes laws too, the profession has always promoted professional self-regulatory mechanisms to ensure that the ethics of advertising content are respected. The Groupe and its agencies work hand in hand with various national bodies such as ASRC (Advertising and Self-Regulation Council) in the United States, ASA (Advertising Standards Authority) in the United Kingdom, ARPP (Autorité de régulation professionnelle de la publicité) in France, EASA (European Advertising Standards Alliance) in Europe, and the ASC (Advertising Standards Council) in India.
4.2.9.5 With States and administrations
Publicis Groupe is a responsible taxpayer that complies with its tax obligations (payment of taxes). This means:
- comply with the tax laws applicable in each country;
- prepare and file tax returns in an accurate and timely manner, in accordance with applicable regulations;
- understand how and where value is created and ensure that transfer pricing reflects this;
- employ appropriately qualified and trained tax professionals with the right levels of tax expertise and understanding of the business.
The Groupe’s fiscal policy is based on these four principles:
- Compliance: the Groupe always acts in compliance with applicable laws and international rules; Publicis Groupe does not practice tax evasion and does not use any practices contrary to regulations;
- Transparency: the Groupe complies with all relevant legal disclosure and approval requirements and all information is clearly presented to the tax authorities. Openness and honesty are paramount in all dealings with the tax authorities;
- Tax risk management strategy: to the extent the Groupe undertakes tax planning, it takes place where there is a business purpose or commercial rationale. The Groupe manages tax risks on the back of an analysis of the risks;
- Accountability & Governance: the Groupe ensures that, as a business, it has the mechanisms in place to adhere to the above principles. The tax strategy is monitored by the Finance Department, in tandem with senior management (see Section 6.6, notes 1 and 9 in this document).
4.2.10 Compliance
Compliance matters are monitored by the Groupe’s Legal Department under the responsibility of the Secretary General, with the support of the local teams in all countries.
In relation to the GRI (Global Reporting Initiative) guidelines:
- Publicis Groupe, whose core activities involve the provision of intellectual services, has not recorded any incidents involving child labor or forced or compulsory labor, nor incidents relating to the violation of the rights of native populations, nor human rights grievances;
- Publicis Groupe has not experienced any incidents of non-compliance with voluntary rules and codes concerning the following: impacts on consumer health and safety; information about its products and services; the provision and use of its services;
- Publicis Groupe has had no complaints filed against it for invasion of privacy or loss of client-related data;
- as happens every year, a very small number of agencies (fewer than ten) recorded incidents of non-compliance with regulations and voluntary codes relating to communications, more often than not in the form of notices or notifications issued by regulatory or self-regulated bodies, on each occasion giving rise to immediate modifications;
- Publicis Groupe has not had to fight any legal actions for infringement of anti-trust laws, anti-competitive behavior or monopolistic practices, or corruption.
Regarding Article R. 225-105 and supplementary information required by other French legal texts, the environmental impacts are dealt with in the section below. However, some indicators do not apply to Publicis Groupe, given the nature of the service-based and intellectual activities, namely:
- the resources dedicated to preventing environmental risks and pollution. Given the insignificant level of these types of risk, the Groupe does not envisage writing any provisions and guarantees for environmental risks or risks associated with climate change;
- the consideration of noise pollution and other forms of activity-specific pollution;
- measures taken to prevent, reduce or repair air, water and soil pollution (including land use) affecting the environment.
