Publications

On 13 January 2022, on the occasion of the 50th anniversary of the conference of university presidents, the President of the French Republic announced the introduction of “genuine Contracts of Objectives, Resources and Performance over several years, to ensure clarity, efficiency and performance”. A...

A new legal form of philanthropy created by the Economic Modernisation Act (2008), endowment funds have enjoyed growing success (several thousand funds have been set up over the past 15 years) thanks to the flexibility of the rules governing their creation, governance and operation. Following an ini...

Secours Catholique is a non-profit organisation under the French law of 1901, founded by the assembly of cardinals and bishops of France by decision of 8 September 1946. Its articles of association, which date from 1962, aim to promote the influence of Christian charity by providing help and support...

The Court's audit of the HEC Foundation, which was set up in 1972, is the first to cover this organisation. Through the collection and use of inputs raised from public generosity, its mission is to contribute to the excellence of the Hautes Études Commerciales (HEC) business school and to promote th...

A thriving charitable sector depends on the trust placed in organisations that promise to act in accordance with their appeals for donations and the wishes of donors. Since the law of 7 August 1991, the Court of Accounts has had the role of contributing to this confidence by verifying that donations...

When it comes to accidents in the workplace, prevention must take precedence over compensation. However, prevention measures currently account for only 2 % of the total budget for the occupational accidents and diseases component of the health insurance system. In companies with more than 150 employ...

In 2022, the French cattle industry made a significant contribution to the country’s agriculture, producing over 23 billion litres of cow's milk and rearing over four million cattle for slaughter. Production activities primarily involve livestock farmers. There are a great many of them, and they sel...

This report examines the use of resources raised from public generosity by the Aides association. Dedicated to the fight against the human immunodeficiency virus (HIV) and to supporting people exposed to it, Aides has since its inception extended its activities to other at-risk groups. In 2022, its ...

Since 1981, seven Business Formalities Centres (Centres de Formalités des Entreprises, CFE) networks have enabled businesses to complete the formalities involved in setting up, changing their situation and ceasing trading. With a view to simplification, the PACTE law provides for the introduction of...

In his general policy speech on 15 July 2020, the Prime Minister called for the introduction “in the regions, of local judges to deal with everyday incivilities”. Since the usual procedures for recruiting and training judicial staff did not make it possible to respond to this decision in a short spa...