This organizational chart outlines the objectives and structure of the Group.
The Board of Directors oversees overall governance, supported by two specialized committees: the Strategy, Environmental and Social Committee, and the Audit and Financial Risks Committee.
The Executive Committee (Management Committee) is at the core of operational management. It includes operational departments organized by countries, regions, and businesses, forming the first line of defense.
Specialized operational functions represent the second line of defense. These include the Finance Department, Legal Department, Compliance Department (compliance and data protection), Human Resources Department (HR), Risk Management Department, FMC (Financial Monitoring Controls) Department, CSR Department, and Insurance Department.
Internal Audit forms the third line of defense. It operates independently to assess the effectiveness of the internal control framework.
Shared Service Centers provide support across the entire organization.
Finally, external auditors provide independent oversight and interact with the Audit and Financial Risks Committee.
2.2.2 Internal control framework(1)
Publicis Groupe has a long established a framework (called “Janus”) setting the Groupe’s values, the principles and rules of ethical conduct and social responsibility, as well as other guidelines enabling the Groupe’s entities to carry out their activities in compliance with laws, regulations and best practices. The content of Janus is regularly updated. It is the foundation of the Groupe’s control environment. These guidelines are applicable and communicated to all Groupe hierarchy levels and in all business lines and countries. They are also always accessible online to all employees. Certain chapters of “Janus” are available on the Groupe’s public website.
The procedures relating to the preparation of accounting and financial information, the information systems security and major operational processes are detailed in order to ensure consistency at all levels of the Groupe and the various networks.
The Executive Management, the Secretary General, the CSR Department, the Finance Department, the shared service centers, the Global Security Office (GSO), as well as the teams dedicated to IT, real estate, insurance and mergers and acquisitions, the Internal Audit, Risk Management and Internal Control Departments and the networks’ operational managers are all involved in deploying the internal control framework.