Are Companies Laboratories for the Battle against Conflicts of Interests ?

A company represents a community that gathers diverse interests and, in that respect, it is a favourable environment to study conflicts of interests. For a long time, the law has punished company executives who have favoured their personal interest to the detriment of the company’s interest. The multiplication of conflict situations, which are often difficult to diagnose, has recently led to a useful addition to positive law with recommendations that favour prevention and transparency, in particular through declarations of interests. Questions remain, though, about the efficiency of such declarations.