Activity report 2013 TABLE OF CONTENTS

Sherpa______2

Sherpa programmes around the world ______3

Globalization and human rights ______4 Cases______6 Advocacy______14

Caravan______20

Illicit financial flows______24 Cases______26 Advocacy______34

Communication______36 Interventions______38 Sherpa and the social media ______40 Contributions______41 Press reviews______42

Associative life______43 Products / expenses ______44 Partners______45 The President’s page

Against all odds Sherpa continues to illustrate that small is beautiful. And this more than ever excep- tional. We will not hold out for long, as cases are more and more complex and sour. Sherpa’s team can feel and measure it: Exasperation, perceived unfairness and resulting anger are growing around the world.

Our recognized value but also our constant concern to remain both human and professional, bring to us requests and worries that we cannot respond to, not only because of a lack of human resources, but also because they are not always under our mandate.

2014 will thus be the year to strengthen the teams working for Sherpa. We have to. It will also be the year for a better organization of tasks among them. Imagination has to work for the precursor mentality which is our DNA-profil but must also serve working together.

There is no need to remind of how our initiatives were successful in 2013, and how they demonstrate our vitality and our dynamism. I would like to thank all the Sherpa’s teams for their efficient work. The board will grow and be more diversified in order to take into account the complexity of the challenges and the diversity of work we must achieve. We have known Sherpa from when its situation was precarious. Today, our si- tuation has improved thank to everyone’s efforts. However, we need to sustain and maintain Sherpa to ensure its longevity and its adaptability to the conse- quences of our success : more expectations and hope. Thank you again for your loyalty,

William Bourdon Président

- 1 - Sherpa was created in 2001 by the French lawyer William Bourdon, member of the Paris bar and for- mer general-secretary of the International federation for human rights (FIDH), to fight against impunity related to the globalization of exchanges. The organisation, constituted of lawyers and legal advisers from different backgrounds, collaborates with the civil society from around the world. 1 Mandate

Convinced that rules of law constitute a precious tool to help development, Sherpa has chosen to put its expertise at the disposal of the Millennium Development Goals (MDGs) in order to protect and act for victims of economic crimes. 2 programme Illicit financial flows and development Considering the multinationals’ corruption and tax evasion, illicit financial flows are a major stake with regard to development. They reduce fee resources for central public services and in- crease the public debt of developing countries. It further explains why most of the governments of developing countries cannot provide for the basic needs of their population. Globalization and human rights The European Commission has defined the Corporate Social Responsibility (CSR) as « the vo- luntary integration of social and environmental objectives into the commercial activities of en- terprises and into their relationships with their partners. » (Green paper on Corporate Social Responsibility, 2001).

Nevertheless, cost reduction and increased production by economic actors in developing coun- tries lead to a great deterioration of the fundamental rights of workers. 3 Tools of action Judicial With its important network of lawyers and legal experts, Sherpa uses legal tools in order to initiate extrajudicial measures (OECD National Contact Points’ mecha- nism, mediation, arbitration...), but also judicial proceedings brought before civil, criminal or administrative courts. Advocacy Sherpa’s advocacy to economic actors and public authorities aims to promote a better regulation of their commercial activities and their international funds flows. Training and Raising awareness Convinced that knowledge sharing sustains development, Sherpa develops aware- ness raising activities and trainings in France and abroad.

The Sherpa’s legal team organises sensitization and capacity building workshops. The main objective is to train local actors to the CSR issues: by making justice more accessible, by encouraging local lawyers and legal experts to be involved in public discussion and by promoting their partnership with local organisations.

- 2 - Sherpa’s programmes around the world H G UMAN LOBALIZATION G UYANE R IGHTS A ND

Z L E G C F I LLICIT IBYA AMBIA QUATORIAL ONGO LOWS ABON B F RAZZAVILLE INANCIAL G UINEA

H G B S OF D C UMAN LOBALIZATION U N C L C ENEGAL ENIN EMOCRATIC ARAVAN

IBERIA THE AMEROON ONGO GANDA IGER C R /G B ONGO F I IGHTS S R M ABON RAZZAVILLE LLICIT R LOWS YRIA USSIA ONACO EPUBLIC A F ND INANCIAL

H G UMAN LOBALIZATION I C NDIA HINA R IGHTS A ND

- 3 - Globalization and Human Rights

Judicial Comilog | Congo- Brazzaville...... 6 DLH | Liberia ...... 7 Mercure | Guyana...... 8 Samsung | China...... 9

Extra-judicial Areva | Niger/Gabon...... 10 BEI | Uganda...... 11 Michelin | India...... 12 Socapalm | Cameroon...... 13

- 4 - Globalization and Human Rights

At the dawn of the 21st century, while the authors of crimes against hu- manity are finally brought before the International Criminal Court (ICC), the economic context of globalization has generated new forms of im- punity. The transport revolution has created new ways of trading and gave mul- tinational companies the possibility to extend their production in deve- loping countries.

Fundamental social rights of workers are impacted by systematic cost reductions and the upholding of an increasing level of the production rate.

This increase of productivity overtakes final product quality. Consumers are therefore endangered by this commercial logic. The lead-contami- nated Chinese toys’ case is an example. Furthermore, industrial disas- ters as the Probo koala, an oil ship which has offloaded 600 tonnes of toxic wastes in Ivory Cost’ bay of Abidjan in 2006, has rapidly increased over the last few years, giving rise to environmental and social damages sometimes irreversible.

Across the globe, populations’ living conditions have been drastical- ly modified by Globalization. While industrial exploitations grow, many communities are evicted and experience extinction of their traditional means of livelihood. The lack of legal framework adapted to globaliza- tion of exchanges impedes the possibility to establish their liability and obtain compensations.

Sherpa “Globalization and Human Rights”’ programme started with two cases: the activities of the Total company group in Burma and the ope- rating conditions of loggers working for the Company group Rougier in Cameroon. Sherpa’s advocacy and training activities are directly linked with the judicial proceedings.

- 5 - Comilog Congo Brazzaville

In 1991 in Congo Brazzaville a train from the Comilog company, exploiting mining resources in Gabon, has collided with another train. 100 people died. As a consequence, the company has stopped to convey raw materials by rail and laid off 955 workers without notice or compensation. Sherpa’s team went to Cameroon to investigate and collect evidence. In 2007, 867 individual files were gathered and the company was brought by Sherpa before the labour Court in Paris (Conseil de Prud’hommes). However, the French judge declined jurisdiction. Sherpa has appealed this decision.

Comilog that used to be a its competence for the claims submission of documents and French company during the against Comilog France and merits of the case. colonisation, is still conside- Comilog international, and The work accomplished by red so through an agreement found relevant the ground Sherpa on this case and the between France, Gabon and of denial of justice argued by ruling of the Appeal Court al- Congo allowing the company Sherpa. lows a progress on two levels : to keep its nationality in case of independence. This decision is a first step of - At a human level: It gives the ability for victims to seek compensation to 867 workers On the ground of denial of redress from French compa- and their families. justice and article 15 of the nies for the violations com- - At a legal level : It prevents French civil code, which mitted by their subsidiaries economic actors from impu- provides that any French de- located abroad. nity, and gives better access to fendant may be sued before a fair justice to the victims of French courts, Sherpa asked French jurisdiction for this multinationals.. for French jurisdiction on litigation these mass lay-offs. French jurisdictions called Moreover, Comilog case has back the parties to a new hea- highlighted the issue to hold On 20 June 2013, the Appeal ring held on 5 June 2014. parent companies liable for court of Paris has confirmed They will be heard on the the human rights’ violations and environmental degrada- tion committed by their sub- sidiaries. The judges’ decision could be a new step towards the reco- gnition of parent companies’ liability for their subsidiaries’ acts.

Train COMILOG - © Georges Dougueli

- 6 - DLH Liberia

In Liberia, the Charles Taylor’ Regime has been largely financed through the wood resources of the country and has partly contributed to buy weapons in the frame of the civil war between 1999 and 2003. Investigation by the NGO Global Witness showed that between 2001 and 2003, DLH group has bought, imported and distributed wood providing from Liberia logging companies in Eu- rope and France . Those companies were working directly for the Charles Taylor’ Regime. Some of these companies have been identified as responsible for human rights’ violations, environmental degradations, and corruption.

On 18 November 2009, Sher- In February 2012, the file was file. However, the public pro- pa along with Global Witness, referred to the Montpellier pu- secutor’s office has constantly Greenpeace France, Friend of blic prosecutor’s office where the denied it, without any justifica- the Earth and a Liberian citizen DHL headquarter is based. tions. have lodged a complaint with the Nantes public prosecutor’s office Withdrawal of proceedings... Towards this refusal, our organi- against both companies: DLH without explanations sations consider the possibility France for handling of influence One year later, despite few fol- of lodging a complaint and a peddling and of destruction of low-up calls from the public claim for criminal indemnifica- property, and DLH nordisk A/S, prosecutor’s office, proceedings tion to refer directly to the in- subsidiaries of DLH group for have been withdrawn for insuf- vestigating judge. complicity. In 2010, a prelimi- ficient grounds. nary investigation was opened by the Nantes public prosecutor’s To understand the reasons of office. this outcome, Sherpa has conti- nuously asked for access to the

Truck loaded with wood, Buchanan, Liberia – © Mikael Schuer

- 7 - Mercure Guyana

Over the last few decades, Guyana has been victim of illegal practices related to gold washing. The use of environmental damaging methods, especially mercury constitutes an environmental (contaminated river and soil..), sanitary (cardiovascular problem …) and social (violence of the illegal gold washer) plague. Because of the lack of police controls the affected areas is not safe despite many alerts from the civil society via petition, and the lodge of a complaint in 2001 before the district Court of Cayenne.

In 2008,a fact-finding mission A failure of the French mages to local population was organised by the Sherpa administration and to the environment. As a staff to collect information This is why the different or- consequence, compensation is and testimonies from local ganisations, that have collec- requested. people directly impacted by ted evidence, have brought gold washing damages. This the French state to the Court Following this appeal, a letter mission revealed the impact of on 11 December 2013. This dated 30 December 2013 and damages caused by this illegal proceeding was addressed to sent to Sherpa and its partners practice, and is used as a back- the prefect of Cayenne, repre- by the Minister of Justice, ground paper for legal action senting the Solidarity Guya- Christiane Taubira ensured against the French State. The na organisation (association that French administration impact on people’s health, Solidarité Guyane), and the has enlarged its action to put especially Wayana and Eme- organization of indigenous an end to those violations. rillon people, is particularly people (Organisation des Na- sensitive and acknowledged. It tions Autochtones). The main has been the subject of many objective of this action is to This case constitutes a further studies1. This overexposure highlight the French admi- step for Sherpa’s advocacy, but to mercury can lead to neuro- nistration deficiency to take also a recognition of State’s biological troubles and cardio- necessary measures to uphold liability regarding its duty to vascular problems. Foetus and legislation regarding gold protect local communities. young children are particular- washing in French Guyana. ly at risk. Because of its lack of action, 1-http://etudescaribeennes.revues. org/753 French State has caused da-

Orpailleur à Madagascar - © Lebelot

- 8 - Samsung China

The Samsung group is one of the most important company in South Korea. As part of its commu- nication, Samsung France, subsidiary of the Korean company Samsung Electronics CO LTD, prides itself on adopting commitments to ethical conducts that have been largely spread out through its advertising. Samsung intends to promote a “better world” in being a good corporate citizen “socially responsible”. Its code of conduct was thought as a legally-binding document for all the different entities of the company as well as those contributing to the production, in particular its subcontractors.

The NGO China Labor violence from employers. On 8 July 2013, the French Watch, working since the public prosecutor has de- early 2000, dedicates its ac- A violation of the funda- cided to open a preliminary tions monitoring the wor- mental rights of workers investigation. Within this king conditions of Chinese With those evidence, Sher- framework, few witnesses workers. Between August and pa organisation along with should be heard in 2014. December 2012, it has or- Peuples Solidaires et Indeco- ganised eleven investigation sa-CGT lodged a complaint For the first time in France, missions by infiltrating some on 26 February 2013 with the an action is brought against a of its members inside diffe- Bobigny public prosecutor’s multinational company on the rent manufactures of Samsung office against Société Sam- ground of misleading com- products. This investigation sung France on the ground mercial practices to denounce reports denounces facts such of misleading commercial its violation of human rights as children presence within practices. Samsung France in its activities abroad. This hired staff, frequent non-paid is accused of violation of its experience is a meaningful overtime (up to 150 monthly ethical commitment due to progress to fight against mul- overtime, 7 working days with the working conditions in its tinationals impunity. Until 14 to 15 daily working hours), subcontractors’ factories in then, Sherpa and its partners’ a lack of security measures China. This has intentional- action succeed to impulse a adapted to workers that are ly misled French consumers, reform of the French liability forced to execute dangerous who are increasingly sensitive system. This case will allow tasks without any adequate to the respect of fundamental sanctioning the discrepancy protection, and forced wor- rights of workers as well as en- between ethical norms, from king practices, besides moral vironmental preservation. which multinationals get a pressure and regularly physical consequent economic advan- tage and their real conduct.

Assembly Plant in Shenzhen – c Foxconn

- 9 - Areva Niger/Gabon

Areva is a public limited company, which is 85%-owned by the French State. It has been operating for more than 40 years in Gabon and Niger, two countries that have important uranium resources. Areva exploited the Mounana site in Gabon from 1958 to 1999 through the company Comuf and the Arlit site in Niger since 1968 through the companies Somair and Cominak. Following the pu- blication of two reports establishing the social and environmental impacts of the exploitation of uranium, Sherpa is representing the victims in negotiations with the companies.

In Niger as well as in Ga- followed-up calls, the slowness his professional environment bon, workers are overexposed in creating the agreed observa- while he was working abroad to radiations arising from tories and setting up the com- for the company. The Tribunal construction sites and from pensation process showed up has decided that in being part material used for construction the lack of willingness of Are- of the mentioned agreement, of buildings such as hospitals, va to fulfil its commitments. the Areva group was conside- maternities and schools. Water For this reason, Sherpa has de- red as having the intention to resources are monopolized by cided after the consultation of protect the health of workers extraction activities in spite of its local partners to withdraw employed by its subsidiaries. the surrounding population. itself from this agreement on Its was thus acting as an em- Children and their families the 18 December 2012. ployer regarding health and have newly developed an im- security issues. portant number of diseases . Areva recognized as actual Sherpa has been in contact employer with the civil society in Niger Negotiations with Areva in Sherpa’s role is directly related and Gabon and has support its 2009 led to an agreement to the French social security members in 2013, following providing for the creation of Court’ decision dated 12 May the negotiation process of the Health observatories. Sher- 2012 . The Tribunal found exploitation’s contracts. pa has monitored the strict that Areva, as a parent com- As of today, Sherpa is working application of the agreement pany, was liable to compen- on the possibility of other for three years now, through sate M. Serge Venel previously types of action to impede Are- regular contacts with the in- employed by Cominak, which va to assume its responsibili- volved parties. Despite our had developed a disease in ties.

A village near of Arlit – © AFP/Issouf Sanogo

- 10 - BEI Uganda

The Bujagali Hydropower project concerns the construction and exploitation of a dam and a hy- droelectric central across the Victoria Nile, 10km to the exit of the Victoria Lake. Criticized for many years, the project could have adverse effects on water pollution and on the local population. Indeed, this project is based on wrong analysis: it will not produce as much energy as expected and might increase electricity prices. Despite this information, the World Bank, the African Deve- lopment Bank and the European Investment Bank (EIB) have accepted to finance it in 2007.

In May 2007, some internatio- nal NGOs, alerted by a strong mobilisation of the local civil society, have tried to convince EIB to suspend its funding for a loan of 95 millions euro in the framework of this project. In April 2009, Sherpa and Counter Balance group orga- nised a first mission. Based on the information gathered, and along with the National Asso- ciation of Professional Envi- ronmentalists (NAPE, Ugan- dan organisation), a complaint The European mediator of efficiency in processing an was lodged with the EIB on 2 answered on 25 September internal claim related to this December 2009. 2013, 2 years after being refer- case. After the answer being conti- red to. The violation of the de- nuously delayed for 2 years, lays of proceeding by the Bank and meanwhile the construc- was confirmed, on the basis of tion was almost finished, clai- insufficient human resources mants referred the case to the and internal conflicts. It has European mediator on 15 No- however concluded to an ab- vember 2011 on the ground sence of maladministration of of maladministration by the the complaint. European Bank. After having He reckoned that the EIB has exceeded the delay of treat- not been responsible for the ment of the claim (140 days), damages caused by the project the European mediator has as they could be subsequently decided that it was unfoun- repaired, where some are in ded. The complaint office pro- fact irreversible for the popu- duced its annual report on 20 lation and the environment. August 2012, considering that As of today, the stake for Sher- the EIB had globally respected pa and its partner is to de- its economic, social and envi- nounce the irresponsibility of ronmental commitments. this investment, and the lack

- 11 - Michelin India

Michelin operates in 69 production sites spread out across 18 countries, notably in India. There, the company is currently building its largest tyre manufacturing plant, on land provided by the State of Tamil Nadu. The area’s inhabitants, mostly “untouchables”, were not consulted. The area’s development led to the destruction of 450 hectares of communal forest, which used to provide agricultural and grazing lands, thus depriving its inhabitants of their chief means of sub- sistence. Moreover, these lands are located on a hydrographical basin, which is the area’s main water supply for agriculture.

On 10 July 2012, Sherpa, the tions sent numerous letters to statement, led the plaintiffs to CGT (French General Confe- the NCP reporting procedural withdraw their complaint in deration of Labour), and the irregularities. These letters also order to denounce these flaws, CCFD-Terre Solidaire (French requested additional informa- and call for a profound reform Catholic Committee Against tion in response to the memo- of this institution. On the 27 Hunger and for Develop- randa submitted by Michelin. September 2013, the NCP ment), together with two In- Although the plaintiffs agreed nevertheless published its final dian partners - the Tamil Nadu to take part in mediation in communiqué, which recom- Land Rights Federation and order to discuss all the issues mends that Michelin pays at- villagers organisation Thervoy raised by this specific case in tention to certain chapters of Sangam - submitted a com- April 2013, Michelin and the the Guidelines. It also recom- plaint to the French National NCP have only shown interest mends certain improvements Contact Point (NCP) alleging in examining the impact assess- on issues such as better infor- a breach of OECD guidelines ment, and have thus refused mation of local populations, for multinational enterprises comprehensive mediation. or the evaluation of industrial by French company Michelin risks, but however refuses to in the course of the construc- Is Civil Society Being find that the company vio- tion of its new manufacturing Heard? lated the Guidelines. plant in Tamil Nadu, India. The repeated procedural irre- gularities, and the fact that the This case does appear to have After the hearings in No- NCP’s final report does not had some positive impact, in vember 2012, our organisa- comply with its initial mission that it led the NCP to take into account civil society de- mands, as expressed within the Forum Citoyen pour la RSE (Citizen Forum for CSR). The organisations campaigning for a reform were invited to a hea- ring concerning the inclusion of a civil society panel in the French NCP. Civil society or- ganisations should be included in its decision-making process, as they are in some of its effi- cient European counterparts, such as the British NCP.

- 12 - Socapalm Cameroon

Socapalm (Société camerounaise de palmeraies) is the Cameroon’s major oil palm production company. The privatisation of this State corporation, undertaken in 2000 under the impetus of the World Bank and the International Monetary Fund, was supposed to enable local development. However, a fact-finding mission led by Sherpa in May 2010 reveals that, on the contrary, privatisa- tion contributed to environmental deterioration, and led to unsolved land disputes and deplorable working and living conditions for employees, without any consideration or compensation.

On 3 December 2010, Mise- reor (Germany), the Centre for the Environment and De- velopment and FOCARFE (Cameroon), and Sherpa, filed a specific instance complaint before the French, Belgian and Luxembourg National Contact Points, against the four companies which exercise control over Socapalm: Bol- loré (France), Financière du Champ de Mars (Belgium), Oil Palm Plantation SOCFINAL (Luxembourg) impact of the commitments and Intercultures (Luxem- undertaken by the Bolloré Although it was the NCP’s bourg). group, whilst finding viola- institutional nature which led tions of Guidelines Chapters the Bolloré group to agree to The French NCP only held II, III, IV and V, on which the mediation, its pledge to im- the complaint admissible on 5 complaint was based. plement the action plan was July 2011, and Bolloré agreed not due to the agency’s good to cooperate with the NCP An Action Plan to Address offices. The NCP must be- re one year later, in July 2012. the Violations formed in order to become The hearings therefore took After the Bolloré group agreed more efficient and increase its place two years after the com- to withdraw its defamation legitimacy if it is to fight the plaint had been filed. complaint against Sherpa2, impunity of multinational cor- a six-month mediation pro- porations, while we await real In February 2013, lamenting cess led to the presentation of coercive mechanisms. the fact that the NCP had not an action plan in September yet delivered its final report, 2013. In order to address the 1- After the complaint was filed, the group’s first reaction had been a the plaintiffs agreed to en- violations of OECD Guide- « strategic lawsuit against public par- ter into mediation under the lines, and to improve living ticipation », and it had filed a com- plaint for defamation against Sherpa NCP’s assurances that the final conditions for residents and and several journalists. report would be published wi- Socapalm employees, the plan’s thout delay. The report, which implementation must be mo- was finally delivered on 3 July nitored by a number of civil 2013, exaggerates the positive society actors.

- 13 - Advocacy GHR

In terms of advocacy, Sherpa managed to undertake various axes leading to actions target- ing various French, European and International actors for many years. In 2013, these strategic guidelines were the subject of research works and actions that fo- cused on 4 areas:

Parent/Subsidiary and human rights impacts. This lify as criminal offences. The Subcontractor Accountabi- information should be based French State was directly im- lity on precise, reliable and per- plicated in the course of its ne- Two structuring principles tinent indicators, which al- gotiations with Areva, due to of current company law, the low for comparisons between its position as 85% sharehol- autonomy of legal persons companies active in the same der. It can therefore be held and limited liability, prevent sector, at the same time. In liable in the case of mercury a holding or parent company France, the Grenelle process pollution in French Guyana. from being held liable for the allowed some progress in this actions of its foreign subsidia- area, despite strong opposition These 4 main areas are com- ries. A group of companies from employers’ organisations. plementary. They all indivi- may be an economic reality, However, reporting methodo- dually and collectively aim to but each business is legally iso- logy must be clarified, notably help build an appropriate bin- lated and most of its members in regard to the obligation to ding legal framework for trade are often established in deve- provide this information for globalization and ensure the loping countries. This makes it all the group’s subsidiaries. accountability of economic impossible, in law, to hold pa- actors. rent companies liable for the Access to Justice human rights violations and At this time, victims cannot environmental degradations seek redress from parent com- committed by their subsidia- panies in France for human ries. rights violations committed by their foreign subsidiaries, Transparency, notably subcontractors or suppliers. trhougt reporting Procedural hurdles must be Stakeholders (consumers, removed in order to ensure people affected by economic access to justice and allow activities, trade unions, States, the victims of multinational NGOs, etc.) still have insuf- corporations to seek compen- ficient access to information. sation before French courts This lack of transparency is when the parent company’s also preventing the develop- headquarters are located in ment of socially responsible this country. investment (SRI) qualitative practices. A transparency obli- State Liability and Exempla- gation must be established, rity in Investments concerning information re- Sherpa’s work does not only lated to due diligence, parti- concern private market opera- cularly in conflict zones, and tors. Public operators may also to environmental, social and commit violations, which qua-

- 14 - For many years, Sherpa has corporate social responsibility. - Define a collective civil so- been working to disseminate ciety strategy, and the Forum’s these issues at the national, Sherpa’s commitment in these positions within the national European and international platforms requires conside- platform on CSR, developing levels, in the hope that they rable effort in light of our strategies for all of the plat- will be taken up by other orga- human resources. However, form’s working groups; nisations and thus gain wider they are an integral part of publicity. We have succeeded our strategy, as we believe this - Advocate for the restructu- in putting all of these issues on strong commitment will en- ring of the French OECD Na- the political agenda of several able other civil society actors tional Contact Point. platforms, such as the Forum to relay our positions, and we citoyen pour la RSE (FCRSE) have been successful in this re- FCRSE members work very in France, and the European gard. This commitment gives closely together. Within the Coalition for Corporate Jus- greater visibility to our orga- platform, they take part in tice (ECCJ) at the European nisation, and to the issues we meetings focused on a number level. fight for. of topics, write and exchange documents and official letters For instance, the strategic sent to political institutions, priority concerning parent/ companies, and public bodies, subsidiary liability, which I - The platforms and organise expert hearings Sherpa has been developing The FCRSE (France) and public events. for many years, has been a major advocacy area for the Sherpa has once again taken FCRSE since 2012, and a de- on the role of FCRSE secreta- cisive milestone was reached Sherpa’s role in raising aware- in 2013. The aim is to over- ness about the issue of parent come the separate legal perso- company responsibility for the nality of group entities, and to actions of its subsidiaries and introduce a « knowledge » or subcontractors among other « monitoring » duty for parent civil society actors has allowed companies over those within it to set up a partnership with their sphere of influence. two other FCRSE members, Amnesty International France ry. The Forum has itself been Sandra Cossart is in charge and CCFD-Terre Solidaire. incorporated as an association. of our « Globalization and This partnership’s aim was to Its actions and its organisation Human Rights » programme. draft a legislative proposal on have taken a more institutio- In September 2013, after her the duty of vigilance, as recom- nal dimension, its meetings return from parental leave, mended by the UN Guiding have become more formal. she re-engaged with the plat- Principles. forms Sherpa had collaborated In 2013, Sherpa’s contribu- with in previous years, and tions in this context were to: consolidated our organisa- tion’s contributions to their - Define the Forum’s policies work. She also ensured the around 4 strategic orientations continuation of our law clinic identical to Sherpa’s; programme, set up in 2011 in partnership with acade- - Plan and implement advo- mic institutions. The FCRSE cacy activities (meetings with thus agreed to officially pre- ministers or experts, citizen sent Sherpa’s candidacy to the mobilisation campaign); France’s national platform on

- 15 - Advocacy GHR

We have focused on those Guidelines, and the UN Gui- strategic orientations. actors which were already ding Principles all use the term aware of our proposals, so « diligence », sometimes asso- The group was officially created that they may implement ciated with the term « reaso- at a conference held on 13 De- them and spread them across nable », whereas ISO 26000 cember 2012 by the FCRSE their spheres of influence. uses « duty of vigilance ». We and the Collectif Ethique sur This may include institutions chose to use the latter expres- l’Etiquette, at the French Na- responsible for formulating sion in the legislative proposal, tional Assembly. Its presidents public policy, companies although all terms refer to the are Assembly members Da- called upon to implement res- same standard. nielle Auroi, Philippe Noguès, ponsible measures, academia, and Dominique Potier. Sher- civil society and media. The duty of vigilance is prima- pa, CCFD-Terre Solidaire and rily a best efforts obligation, Amnesty International France 2013 will be remembered as which requires companies to are responsible for its coordi- an important year for the rea- identify, prevent and mitigate nation, in collaboration with lisation of a number of Sher- the actual and potential social, the FCRSE. Its first meeting, pa’s advocacy areas, and in environmental and economic held in February 2013, on the particular the draft legislative impact of their decisions and topic : « How to make parent proposal on the duty of vigi- activities (this obligation arises companies accountable for the lance on 6 November 2013 by from the 2011 UN Guiding actions of their subsidiaries three members of the French Principles on Business and and subcontractors? » Parliament: Danielle Auroi Human Rights). (EELV group), Philippe No- This initiative reflects the guès and Dominique Poitier How? convergence between civil so- (PS group)3. In view of the State duty to ciety and some members of protect human rights (first Parliament in the struggle to This legislative proposal ties pillar of the UN Guiding reinforce the legal framework, together two of our advocacy Principles), we set out to en- and improve multinational areas: parent company liability gage political actors around corporations’s respect for hu- for the actions of their subsi- this issue. In order to inform man rights and the environ- diaries or subcontractors, and discussions, and position our- ment. access to justice for the victims selves as a source of proposals, of multinational corporations, we developed legal arguments A second meeting, held on particularly through the re- and investigated the possibi- 19 June 2013 at the French versal of the burden of proof, lity of implementing this rule Economic, Social and En- from victims to companies. in French law. vironmental Council, was This proposal is a perfect il- on the theme « Deregulated lustration of how our strategic The engagement of political globalization: protecting the orientations often overlap in actors happened through the rights of workers, at home and our advocacy and judicial ac- creation of a parliamentary abroad. » Mr Alain Leopold tivities. discussion group on this issue: Moukouyou, the president of the Cercle pour la Responsa- the collective of former Co- Why a Duty of Vigilance? bilité Sociétale des Multinatio- milog workers, addressed the The European Commission nales (cercle RSM). The group group in order to explain the Communication dated 25 has started working on four denial of justice they are fa- October 2011, the OECD key measures, based on our cing.

- 16 - ganisations, particularly trade unions.

Sherpa simultaneously started working on legal arguments which Members of Parliament could use to support the legis- lative proposal during hearings at the National Assembly, or in the media.

We also worked on other ways to introduce the duty of vi- gilance in French law. After being appearing before a Par- liamentary Commission, we Alain Léopold Moukouyou and Sophia Lakhdar submitted amendment pro- - © Média Solidaire/Clarisse Briot posals enabling its inclusion within the Framework Act on The group’s third meeting, by Jean-Marie Muanda and International Solidarity (Loi held on 17 July 2013 at the the Congolese NGO ADEV. d’orientation et de program- National Assembly, was titled memation sur la solidarité in- « Presentation of legislative Under our partnership with ternationale, LOP). proposals. For the accountabi- Amnesty International France lity of multinational corpora- and CCFD-Terre Solidaire, we Several institutions also sought tions. » Its aim was to present also organised several advoca- counsel from Sherpa on a nu- the proposals which grew out cy meetings with government mber of occasions, due to our of the legal study carried out members, in particular with expertise on the accountability by the Paris Institute of Poli- members of the cabinets of of economic actors. Among tical Studies. In 2013, its law the President, of Prime minis- others, we appeared before the school collaborated with Sher- ter Jean-Marc Ayrault, and of National Advisory Commis- pa, Amnesty International the Minister of Sustainable sion on Human Rights, and France and the CCFD-Terre Development Pascal Canfin, the Government Mission for Solidaire on the issue of pa- as well as with leaders of the Corporate Social Responsibi- rent/subsidiary/subcontrac- Europe Ecologie Les Verts lity responsible for drafting a tor liability. Sherpa notably party, with the Counsellor for report on a national plan for helped supervise students, Social Affairs of National As- CSR. proofreading their disserta- sembly President Claude Bar- tions, and providing guidance tolone, and with Deputy Mi- for their interviews with law nister in charge of Social and professors, including Cristina Solidarity Economy Benoît Mauro, Laurent Neyret, Char- Hamon. ley Hannoun and Horatia Muir Watt. Negotiations on the project of a legislative framework for the Lastly, the fourth meeting, duty of vigilance were accom- held on 20 November 2013, panied by intensive lobbying also at the National Assem- from employer representa- bly, was themed around the tives. This required strong impact of the Perenco corpo- mobilisation in order to en- ration in the Democratic Re- sure we received the support public of Congo, and attended of all FCRSE civil society or-

- 17 - Advocacy GHR

National platform for the CSR (France)

A number of FCRSE members, including Sherpa, initiated the project for a na- tional platform on corporate Jean-Marc Ayrault, First minister , at the social responsibility. After long launching of Plateforme RSE- © UNEA discussions and negotiations, sixteen civil society organisa- 2012. The national platform should secure a seat in the tions, including employer and for global actions on corporate Steering group at the next Ge- worker representatives, wrote social responsibility4 was esta- neral Assembly, to be held in to the Prime Minister on 24 blished on 17 June 2013, after Berlin in 2014. July 2012, requesting the esta- the Commissioner General for blishment of a platform tied to Strategy and Planning. Sher- his office, a « national platform pa secured a seat in working for dialogue and cooperation group n° 3, which will work In 2013, the ECCJ continued [which] would tie together on international norms and its work on the Directive on all civil society actors with subcontractor chains.. disclosure of non-financial an interest in CSR (employer and diversity information by representatives, trade unions, European coalition for large companies and groups. non-profit organisations and corporate justice (Europe) Together with the FCRSE, we NGOs, multi-stakeholder obtained a letter of support for structures…) and representa- Contrary to the two previous this directive from the natio- tives of public authorities (cen- years, Sherpa has been unable nal platform on CSR. tral administration, Members to cover all of the European of Parliament, regional and lo- platform’s projects, due to cal authorities…). Its primary our temporarily insufficient mission would be to prepare a reply to the European Com- mission’s invitation for each Member State develop or up- date « their own plans or na- tional lists of priority actions to promote CSR in support of the Europe 2020 strategy ». workforce. However, since Prime Minister Jean-Marc Ay- September 2013, the head of rault agreed to this proposal our « Globalization and Hu- during the first environmental man Rights » Programme has conference, on 16 September returned to work. Hence, we

- 18 - OECD Watch student training through an concerning Areva from Fe- (international) experience that combines bruary to July 2013. practical experience with soli- darity towards people lacking In collaboration with Amnesty access to justice. They are now International and CC- so widespread in the United FD-Terre Solidaire, Sherpa is States that practically every also monitoring students from law school has created its own the Paris Institute of Political We encountered similar pro- law clinic. Studies’ law clinic, whose re- blems in continuing our work with OECD Watch as we did The first French law clinic with the ECCJ. Sherpa ne- (Clinique juridique des droits vertheless contributes on a fondamentaux) was establi- regular basis, by communica- shed in 2009, within the Uni- ting the progress made in the versité de Caen Basse-Nor- cases brought before Natio- mandie. In 2013, there are nal Contact Points through still less than ten law clinics a consolidated document in France, but a dynamic has (Socapalm in Cameroon, Mi- emerged towards the establish- search on the legislative pro- chelin in India, and Mopani ment of new structures across posal on parent companies’ in Zambia). This document the country, and within seve- duty of vigilance over their outlines the facts and the ral law faculties and research subsidiaries and subcontrac- procedure, as well as any pro- centres that also wish to em- tors started in 2013, and blems Sherpa faced in its ex- bark upon this path. should be completed in 2014. perience with the NCP’s good offices. This is then published There are two types of law cli- Sherpa is in contact with se- within the Quarterly Case nics: one provides legal assis- veral other law clinics, and Update5, which outlines the tance to private individuals, is planning to start new developments of all cases filed the other to non-profit organi- partnerships with some of by NGOs or trade unions as sations. Sherpa’s partnerships them in 2014.. complainants. with law clinics focus on the latter, enabling students to Sherpa also played an active work on legal projects (fea- role in advocacy for reform of sibility studies, report, legal the French NCP, notably by briefs…) over periods ranging the inclusion of civil society from six months to a year. members in panels.. In 2013, Sherpa continued II - Law Clinics its partnership, which started A Law clinic, or legal clinic, is in 2011, with the Nanterre a concept born in the United law school clinic, Euclid. Stu- States in 1947, which allows dents worked on legal research

1-http://www.assemblee-nationale.fr/14/pdf/propositions/pion1524.pdf

2 «The platform initially had about forty members, but its membership changes over time, according to the varying interests of its members in participating in its main activity, themed working groups. The board comprises 13 members; it ensures the steering of the platform towards completing its objectives, and its gradual adaptation to their requirements. (http://www.strategie.gouv.fr/blog/la-plateforme-rse/)

3 http://oecdwatch.org/publications-fr/Publication_4014-fr/

- 19 - Caravane

Kinshasa, Democratic Republic of the Congo 27 May to 7 April 2013 40 participants...... 22

Dakar, Senegal 16 September to 26 September 2013 48 participants...... 23

Cotonou, Benin 25 November to 6 December 2013 45 participants...... 23

- 20 - Caravane

As of today close to a quarter of the global population lives below the po- verty threshold. Those people can be found mainly in rural areas where there is only a limited access to education.

Therefore, victims are facing many obstacles to access to justice and to seek compensation from international companies for their human rights violations and environmental degradations. It appears to them to be al- most impossible to bring those companies to Court.

That is why Sherpa has created the Legal Caravans. Training local stakeholders on Corporate Social Responsibility to restore the balance of power and improve capacity building has become one of Sherpa’s major focus.

A Legal Caravan is a two weeks long workshop. Once the training is completed the local population should be better equipped defend their rights.

- 21 - Workshops

Participants are selected based join in the workshop 2. Du- on a questionnaire that allows ring two days they will attend us to assess their interest in a capacity building seminar on CSR. CSR theoretical knowledge Workshop 1 consists in a first and tools. The goal of this day where the topic “Bu- workshop is for the partici- sinesses and Human Rights” pants to get acquainted with is first approached. About 40 new means to defend their people, mainly from civil so- rights. ciety and labor unions, are Finally, the workshop 3 is taught how to work on CSR a practical training session in order to involve as many where only a few people re- parties as possible. That day is maining from workshop 2 also meant to inform and ge- attend. Those participants are nerate lawyers and journalists’ usually representative of di- interest in these issues. rectly affected populations or Only 20 people, among the local organisations’ members 40 participants, are selected to working on relevant cases.

Kinshasa Democratic Republic of the Congo 27 May - 7 June, 2013

A workshop on the Perenco Rep case and the impact of mining activities During the first parts of the company against the local After our stay in the Republic workshop, the energy of the population (violations of la- of Congo, CCFD Terre-So- group lead to an advocacy bour rights and real property litaire published a report in proposal send to the Minister rights), as well as the impact November 2013 regarding of Labour. on the environment (pollu- this company’s activities. This We chose to present the Pe- tion due to flaring and crude document confirmed the par- renco Rep case (involving a oil spill). ticipants’ accounts on the si- subsidiary firm of the French tuation. company Perenco) during the 3rd workshop because its acti- vities have highly affected the mining industry in the Bas- Congo province. Prior to organizing this cara- van, Sherpa was informed of the abuses committed by this Street of Kinshasa– © Sherpa

- 22 - Dakar Senegal 16-27 September, 2013

A fact-finding mission to learn about guidelines on evidence collection

During the first two “land grabbing”, air pollution, at the beginning of 2014. workshops, the participants soils and groundwater pollu- demonstrated a real interest tion. A fact-finding expedition in the issues and challenges re- showed the participants how lated to CSR. They were also to collect evidences regarding able to present their advoca- some of the violations com- cy guidelines during a press mitted by ICS. conference. During this training, parti- The 3rd workshop focused on cipants unani- the ICS (Industries Chimiques mously decided du Sénégal) case. The ICS to create a na- main activity is based on phos- tional platform phate mining and processing. on CSR. A first This case was gave a complete meeting to set overview given the extent of up this project the abuses found to exist : will be organised Phosphate traces on the floor– © Sherpa

Cotonou Benin 25 November - 6 December, 2013

A case study : “land grabbing” without compensation During the first two workshops nou and on the lagoon’s edge. The workshops were a good people were particularly inte- Many issues regarding its acti- opportunity to strengthen the rested in understanding the vities such as land appropria- relationship between NGOs reasons why companies want tion without compensation or and lawyers working pro bono. to increase their activities wor- air pollution have been men- They also created a time chart ldwide and how they do it. tioned during this workshop. summarizing all the actions to As in other caravans, the fee- be taken. dbacks given following the press conference showed how necessary those workshops are in Benin. During the last workshop we studied the case of the Benin Cements Society (Societé des Ciments du Benin) which is located in the center of Coto- Homes near of SCB– © Sherpa

- 23 - Illicit Financial Flows

Judicial settlements Ill Gotten Gains | Congo-Brazzaville...... 26 Ill Gotten Gains | Gabon ...... 27 Ill Gotten Gains | Equatorial Guinea ...... 28 Ill Gotten Gains | Syria ...... 29 BNP | Monaco...... 30 Funding Sarkozy’s campaign | Libye...... 31 Vinci | Russia...... 32

Extrajudicial settlements Mopani | Zambia...... 33

- 24 - Illicit Financial Flows

In our highly globalized world, the circulation of money is getting faster and faster and spreading worldwide. The amount of financial transac- tions, the geographic scope of these exchanges and the amounts trans- ferred keep growing.

Illicit Financial flows can be defined as the total amount of embezzled money that should benefit to populations but never reach them. These missing assets can be misappropriated at state level, by corrupted civil servants, or by private entities through tax evasion. Money circulation channels being the same, complex and opaque financial mechanisms are used thanks to the banking secrecy or tax havens.

Although some rules regulates financial flows, they seem to be increa- singly ineffective to channel those intangible, rapid and often untra- ceable exchanges and the 2008 financial crisis has showed the drift of out of control stock-market speculations. According to Article 51 of the 2003 United Nations Convention against Corruption (the Mérida Convention), the return of illicit assets is a fundamental principal. Howe- ver this convention was created by states and for states, strengthening their ability to recover those stolen assets. Therefore, what to do when the state leaders are the one pillaging resources of their country ?

As from 2007 and the “ill-gotten gains” case, we have created our “Illicit Financial Flows” programme consisting in legal actions and advocacy activities.

- 25 - Ill Gotten Gains Congo Brazzaville

Denis Sassou Nguesso became President of the Republic of the Congo after a coup in 1997, meanwhile the country was ravaged by a civil war that killed or displaced thousands of people. Contested elections, outrageous personal expenses, foreign accounts … for years allegations of corruption have been raised against the president and his family. Today the country ranks 142nd out of 187 according to the Human Development Index and half of its population lives below the poverty line, even though the Republic of the Congo exports large quantity of wood and hydrocar- bons.

In 2007 Sherpa lodged a com- red that a complaint with a approved by Paris public pro- plaint against five foreign state claim for criminal indemnifi- secutor’s office the following leaders; however the court dis- cation was not admissible, the month; unfortunately it was missed the case a few month French Supreme Court (Cour never carried out due to Mrs later. In 2008 Transparency de Cassation) finally appro- Daniele Mboussou Ognanos- International France and a ved the actions against Denis so’s priority preliminary ruling Gabonese citizen, with the Sassou Nguesso, Omar Bon- on constitutionality (question support from Sherpa, lodged go, Teodor Obiang Nguema prioritaire de constitutiona- a complaint against Denis Mbasogo and their relatives in lité). Her request was passed Sassou Nguesso, Omar Bongo November 2010. down to the Court de Cassa- (President of Gabon), Teodor tion in November 2012. Obiang Nguema Mbasogo Franck export: a company In 2013, a second police offi- (President of Equatorial Gui- that allows money transfers cer joined the ongoing inves- nea) and their relatives. to France. tigation and eventually the In April 2012, the investi- new evidence brought in led The case was presented to a gating judge requested a de- to the search of the president’s French investigating judge and bt-claim seizure under a cri- daughter’s appartement in reports several offences inclu- minal process against Mrs Neuilly. ding corruption, money laun- Daniele Mboussou Ognanos- The investigating judges also dering and misappropriation so (Denis Sassou Nguesso’s pointed out the role played of public funds. Despite seve- nephew’s wife) who then ap- by the company Franck Ex- ral attempts to close the case pealed the decision. port. For the first time they from the Court that conside- The petition for seizure was were able to explain how De- nis Sassou Nguesso and his relatives (with the help of this company) had been able to accumulate so many assets in France. Invited by François Hollande for an official visit in France on 8 April 2013, Denis Sassou Nguesso complained that the French courts were trying to interfere in its country’s inter- nal matters.

© afp.com Bertrand Langlois

- 26 - Ill Gotten Gains Gabon

Omar Bongo Ondimba was the President of Gabon from 1967 until his death in 2009. There were suspicions of corruption during his entire presidency; moreover he and his wife, Edith Bongo, were involved in several cases of illicit financial flows between 1997 and 2009. Although the country has natural resources such wood and petroleum, Gabon only ranked 106thout of 189 according to the 2013 Human Development Index. Following the death of Omar Bongo, his son, Ali Bongo, was elected President of Gabon in 2009. He is also suspected of bribery, including in the United States of America.

In 2007 Sherpa lodged a com- France was definitely rejected the judge, including evidences plaint against five foreign state in October 2009. The decision that Pascaline Bongo (Omar leaders; however the court dis- was immediately appealed Bongo’s daughter) had pur- missed the case a few month before the French Supreme chased a new apartment. later. In 2008 Transparency Court. In 2013, a second police offi- International France and a cer joined the ongoing inves- Gabonese citizen, with the The complaint was finally tigation and eventually they support from Sherpa, lodged found admissible by the Su- were able to gather new mate- a complaint against Denis preme Court in November rials concerning the 39 French Sassou Nguesso, Omar Bongo 2010. properties owned by the Bon- (President of Gabon), Teodor go Family (which are worth Obiang Nguema Mbasogo around 21 millions euro). (President of Equatorial Moreover in February 2013 Guinea) and their relatives. investigators discovered two news villas that were not The complaint alleges the included in the complaint following infringements: lodged in 2008. concealment of stolen as- sets, misappropriation of company assets, breach of trust, bribery of public of- ficials and private citizens and money laundering by organized crime from misappropriation of public The discovery of new assets funds, company assets and in Nice breach of trust. In January 2012 the public prosecutor has finally modify After several attempts to close its initial indictment, exten- the case from the Court that ding the investigating judge’s considered that a complaint mandate to money laundering with a claim for criminal in- and handling. Few months la- demnification was not ad- ter Transparency International missible, the lawsuit filed by France’s lawyer, Mr Bourdon, Transparency International brought new information to

- 27 - Ill Gotten Gains Equatorial Guinea

TeodoroObiangNguema has been president of Equatorial Guinea since 1979 and set up an au- thoritarian regime that allows his family to gain money from oil production and natural resources extraction. Obiang and his inner circle have allegedly raised between 500 and 700 millions of dol- lars through corruption, while Equatorial Guinea only ranks 136th out of 189 according to the HDI. Several member of the Obiang Family, including the president’s oldest son (Teodorin Obiang Ngue- ma), are investing in real estate and expensive car outside of the country, especially in France.

In 2007 Sherpa lodged a com- In 2011 a search was orga- These judicial setbacks do not plaint against five foreign heads nized in two different proper- prevent him from regularly of state; however the case was ties (avenue Foch and avenue filing defamation complaints dropped few months later wi- Marceau) and resulted in the against NGOs and journalists. thout any actions being taken. seizure of several luxury cars He is also very familiar with In 2008 Transparency Interna- worth more than 40 millions the “Strategic Lawsuit Against tional France and a Gabonese euros. Public Participation” method citizen, with the support from used to intimidate the people Sherpa, have lodged a com- The international arrest war- trying to prosecute him. In plaint and a claim for criminal rant is deemed to be valid June 2013 the Paris Court of indemnification against Denis In 2012 Teodorin Nguema Appeal decided that the peti- Sassou Nguesso, Omar Bongo Obiang is nominated Vice tion for the withdrawal of the (President of Gabon), Teodor President of Equatorial Gui- international arrest warrant Obiang Nguema Mbasogo nea, probably hoping to be was rejected. (President of Equatorial Gui- granted judicial immunity nea) and their relatives. since he was suspected of misappropriation of public This complaint concerns the funds, money laundering, mi- following infringements: suses of company assets and misappropriation of public breach of trust. In July 2012 funds, corruption and money an international arrest warrant laundering. After several at- was issued against him, after he tempts to close the case from failed to appear in court twice. the Court that consi- dered that a complaint with a claim for criminal indemnification was not admissible, the French Supreme Court final- ly approved the actions against Denis Sassou Nguesso, Omar Bongo, Teodor Obiang Nguema Mbasogo and their rela- tives in November 2010.

© AFP Jérôme Leroy

- 28 - Ill Gotten Gains Syria

Hafez Al-Assad became President of Syria after a coup in 1970 and remained in power until in death in 2000. His son, Bachar Al-Assad, succeeded him and turned the country into an autho- ritarian regime based on systemic corruption and nepotism. Syria ranks 116th out of 189 accor- ding to the 2013 HDI and while most the Syrian population is poor, the system has been allowing the presidents and their inner circles (including Hafez Al-Assat’s brother, Rifaat-Al-Assad) to grow richer. Hafez Al-Assad went into exile in France in 1984 after he tried to overthrow his brother’s government and to date he is still not allowed to go back to Syria.

Former chief of the Republi- Preliminary Investigation by an organised group. The can Guard, which was invol- In July 2011, Sherpa and Paris public prosecutor’s office ved in the 1982 slaughter in Transparency International opened an investigation two Hama, Rifaat Al-Assad has France filed a lawsuit against weeks later. allegedly accumulated at least Rifaat Al-Assad, and twenty According to Article 51 of 160 millions euro that can not other people, with the French the 2003 United Nations entirely be explained by the public prosecutor specialized Convention against Corrup- incomes from his political and in investigating organised fi- tion (the Mérida Conven- professional activities. For ins- nancial crimes. Unfortuna- tion), the return of illicit assets tance he has many proprieties tely this first case was closed is a fundamental principle. spread out through Paris and without further action a few France signed it in 2005 and Bessancourt (Val d’Oise). months later. the French authorities are After new evidence was now required to implement It is very likely that half, if not brought to the attention of anti-corruption measures and all, of these assets came from Sherpa and Transparency In- ensured their effectiveness. illegal activities (such as cor- ternational France, a second ruption, misappropriation of complaint was lodged with the public funds, misuses of com- Paris public prosecutor’s office pany assets, etc.) that took on September 13th, 2013. place in Syria before his exile Rifaat Al-Assad was charged in 1984. with misappropriation of pu- blic funds, corruption and money laundering committed

© AP

- 29 - BNP Monaco

Also known as the African laundry (« lessiveuse africaine ») case, the case deals with tourists who paid their invoices in hotels and shops with blank cheques (without the beneficiary’s name). Then, these cheques are repurchased in cash by residents of concerned countries and deposited to some BNP Paribas Wealth Management Monaco accounts through a third party. This system al- lows transferring local currencies out of the country without local authorities’ knowledge. It serves as a way to bypass exchange control and to launder funds from about 20 African countries

It seems that this system of decided to warn the Monaco bunal de Grande Instance de tax evasion and money laun- public prosecutor’s office on Paris) financial department. dering, known by BNP Pa- April 10th, 2013. The claim includes tax fraud ribas since 2008, has been by an organized group, hand- set up long before that date. Among the letters that were ling profits of tax evasion and This big trafficking organi- sent to him, the one dated aggravated money-laundering. sation between, on the one June 21st 2013 requested, af- hand some African countries ter informing him, to refer the Recent events have highlighted such as Madagascar, Senegal, case to an investigating judge. the impacts of tax havens upon Gabon, Burkina Faso and, on Sherpa has then asked the Mo- public finances of wealthy the other hand, Monaco al- naco public prosecutor’s office countries. The European lowed to transfer tens of thou- to take position on this issue Union considers that there sands blank cheques issued by and, thus demonstrate inde- are around 1000 billions euro French people. This tax fraud pendence towards the banks. of lost income. Furthermore, represents several million to developing countries are the hundreds of millions euro. It 1000 billions euro in lost in- first ones to be prejudiced by harms developing countries come tax havens and illicit financial from which funds come from. Despite our many represen- flows. Since 2007, Sherpa is tations to the Monaco public involved in fighting illicit fi- A confidential report calls prosecutor’s office, there is no nancial flows, and wishes to into question BNP Paribas’s progress to point out the first make all authors and accom- liability French bank’s liability. The- plices of these financial flows Alerted by a BNP Paribas’s refore, on November 12th acknowledge their responsibi- former employee, Sherpa got 2013, Sherpa has decided lities. a mission report from BNP to refer the case to the Paris Paribas’s general inspection Court of first instance (Tri- dated October 25th, 2011. This report endorsed the whistle blower’s information. This situation has prejudiced the central banks of African countries involved. It has also deprived States of tax revenues while they were already in a vulnerable economic situa- tion. Therefore, Sherpa has Monaco from the sky © Presse Monaco

- 30 - Fundraising of the Sarkozy’s campaign Libya

Banned from international community for two decades, Colonel Mouammar Gadaffi, who came to power in Libya through a military coup in 1969, backed in favor with international community in 2000’s. Natural resources of Libya, in particular oil and gas, explain a change of attitude of some countries towards him. In that regard, between 2005 and 2010, France has concluded many arms contracts with Libya. However, compliance with fundamental rights and freedom of expression are not more guaranteed during that time of qualified opening of Libyan population than they were before.

Despite a society and political opponents under strict super- vision, the Libyan Regime en- countered its first jolts and pu- blic protests in February 2011. Soon after, repression turned into armed uprising from the East of the country to ask for a greater social justice. In Au- gust 2011, Tripoli fell to the rebels and Mouammar Gadaffi is captured and killed in Octo- ber 2011. The international commu- nity’s part in a diplomatic rapprochement with Libya © AFP Ahmad Al-Rubaye allowed to promote Colo- nel Gadaffi before his death. Corruption and influence Indeed, the goal of our asso- Many relationships establi- peddling ciation is to use all existing shed by some countries with As many testimonies have tools to fight illicit flows and Libya generated polemics. The confirmed transfer of funds international corruption, most important one relates to to finance Sarkozy’s electoral which still damage the most the involvement of the Libyan campaign, the Paris public vulnerable populations. Regime in the financing of the prosecutor’s office has decided Sarkozy’s election campaign to open a judicial investigation in 2007. The funding is esti- on April 19th 2013 for cor- mated to be up to 50 millions ruption, influence peddling euro. and misuse of social assets. A Mediapart’ article has ruf- On June 26th 2013, Sher- fled any feathers in 2012 by pa filed a civil suit before the publishing a document dated judges Serge Tournaire and 2006. This document relates René Grouman . This suit to a meeting that endorsed took place in the framework of financial support of Nicolas Sherpa’s Illicit Financial Flows Sarkozy electoral campaign for programme. 2005.

- 31 - Vinci Russia

In 2006, the Russian Government has decided to build the first motorway (the M11motorway) from Moscow to St. Petersburg. The procedure for the award of the public contract to build this motorway (15-58 km) began in accordance with Russian legislation on public procurements. This operation was carried out through a public-private partnership with the Motorway Federal Agency, Rosavtodor. The distributor has received, in addition to the amount paid by the grantor, fees from tolls. This 43 km-long road crosses the Khimki forest, known for its high biodiversity in the north suburb of Moscow.

It appears that this motorway lowed to reduce the cost of the tions have convinced Sher- lacks of economic interest: operation and to preserve the pa, “Russie-Libertés”, CEE First, the route chosen to Khimki forest. bankwatch network, Mobo build the motorway is exac- princip and Russian civil so- tly the same than the already Presumptions of corruption ciety’s members (including existing motorway. Secondly, and influence peddling Evgenia Tchirikova, an envi- the operation cost 1,63 bil- In return, Vinci Group has ronmental activist) that Vinci lions euro. The Khimki forest created an environmental Group “Concession Russia”, is the last island of biodiversity coordinating committee in legal entities, and individuals remaining in this area and was order to mitigate environmen- may have committed finan- under protection until then. tal impacts. However, there is cial criminal offences. Those Located at the exit out of no evidence of any action or include corruption of foreign Moscow, this forest is the last even the existence of such a public officials and influence major green place that allows committee so far. Many envi- peddling. the Muscovites to breath in a ronmental activists and jour- In June 2013, a complaint is densely populated city. nalists have suffered from inti- lodged with the Nanterre pu- midation and arbitrary arrests. blic prosecutor’s office. The complaint denounced condi- tions under which the opera- tion was entrusted to North West Concession Company society in 2009. This society is held 100% by the French so- ciety, Vinci “Concession Rus- sia”. Then, the complaint has been referred to the Paris pu- Pelleteuse Caterpillar in Khimki’s Forest blic prosecutor’s office. A few Despite this protection, the Journalist Mikhail Beketov’s months later, on September status of 144, 88 hectares part death in April 2013, due to 27th 2013 the Paris public of the forestry field, has been a violent police assault, after prosecutor’s office opened a modified by an order dated 5 the publication of articles de- preliminary investigation. November 2009 authorizing nouncing corruption on this the built and that land. Inde- operation, has shocked all ac- pendent studies suggested ele- tors from the civil society in- ven alternatives routes for this volved. motorway. All these routes al- European NGOs’ investiga-

- 32 - Mopani Zambia

Mopani Copper Mines is the most important society in Zambia specialised in mine extraction of cobalt and copper. In 2009, the Zambian Government has conducted an audit of the mine. Re- sults underlined some anomalies. First, there was an unexplained 380 millions of dollars increase of production costs in 2007. Secondly, there was a surprisingly decrease of official production volumes compared with other mining activities in the same area. This allowed Mopani society to display low revenues and thus to significantly reduce level of taxation.

In April 2011, Sherpa together taxes on a regular basis. core International PLC has with four partner associations, accepted to join negotiations, the Berne Declaration in Swit- A complaint for fiscal eva- after having launched a com- zerland, Mining watch Cana- sion munication campaign about da, “Entraide missionnaire” Swiss PCN, in charge of the his involvement in the procee- in Canada and the Centre for case, received the complaint ding. trade policy and development in its initial assessment on 5 On 11 July 2012, a meeting in Zambia lodged a complaint October 2011. Meanwhile, has been finally held in Bern, against Glencore Internatio- the Zambian Government between Glencore Internatio- nal PLC and First Quantum required Glencore interna- nal PLC and NGOs with a Mineral companies. Com- tional PLC to refund unpaid mediator. A confidential agree- plainants argued that both amounts. Since then, Glen- ment was adopted between companies infringed chapter core International PLC is still the parties. On 28 November II and XI of the OECD guide- reluctant to take part in the 2012, Swiss PCN published lines established for multina- proceeding before Swiss PCN a final press release to sup- tional firms. These guidelines and to communicate with port the ongoing discussion require companies to contri- NGOs. between the parties. During bute to national economic On May 2012, pursuant to a summer 2013, Christian Aid development and to pay their letter from Swiss PCN, Glen- has sent a complaint to BEI for it to publish the report re- garding Glencore’s tax evasion and falsification of results.

© MNM

- 33 - Advocacy IFF

For several years now, our association has started thematic brainstorming that led to actions with institutional French, European and International actors. These strategic guidelines that led to actions and research, focus on two main areas.

Recovery of illicit assets tax revenues. associations fighting against According to Article 51 of the These two main areas (recovery corruption to file a complaint. 2003 United Nations Conven- of illicit assets and fighting tax Sherpa considers this as a ma- tion against Corruption (the havens) are complementary. jor success. The new law has Mérida Convention), the re- Together or separate, their aim also increased penalties for tax turn of illicit assets is a fun- is to establish a legally binding evasion and has created the damental principal. However framework, appropriate to glo- crime of fraud committed by this convention was created by balization of trade and to in- an organized group. Moreover, states and for states, strengthe- ternational legal assistance. it strengthens protection for ning their ability to recover Sherpa underscores and pro- whistleblowers (however, the those stolen assets. Therefore, motes these thematic areas protection is still weak). Last what to do when the state lea- within national and interna- but not least, the law requires ders are the one pillaging re- tional platforms to encourage the executive to provide annual sources of their country ? endorsement by other organi- reports to the Parliament on In 2013, we drafted many le- zations and, eventually to have prevention of tax evasion and gislative proposals to improve more resonance. We managed quality of international judicial the fight against corruption, to register these thematic in cooperation. both at the national and in- the political agendas of some ternational levels with UN- platforms, such as the tax eva- CAC Coalition. Besides, we sion and legal havens, one at a have contributed to promote French level or the UNCAC ratification, implementation Coalition at an international and enforcement of the UN level. Convention against Corrup- 2013 was a fruitful year in tion (UNCAC). terms of advocacy on tax eva- sion and transparency in pu- Fighting tax havens blic life legislations. For se- Each year, capital flights ge- veral years now, Sherpa and nerated by tax evasion from many other associations fi- developing countries are 10 ghting against corruption are times the amount of develop- willing to be allowed to file a ment assistance. In 2010, more complaint. Sherpa has been than 60% out of 850 billions received twice by parliamen- euro ”flew” to tax havens and tarians to advocate for reform. wealth countries due to illi- This possibility was then le- cit activities of multinational gally endorsed confirming firms. Manipulations of trans- the French Supreme Court fer price, costs and volumes, case law, dated November 9th deprive many states of precious 2010 about legal interest of

- 34 - I - Plateforms UNCAC Coalition (Interna- Tax and legal havens platform tional) (France)

In 2013, we have drafted many legislative proposals to improve the fight against cor- ruption, at a French level as well as at an international one with the UNCAC Coalition. Besides, we have contributed to promote ratification, imple- In the framework of a law on mentation and enforcement of separation and regulation of the UN Convention against banking activities adopted corruption. by the Parliament on 18 July 2013, Sherpa has contributed to the adoption of a reporting II - Law clinics obligation for banks, country Sherpa maintains its rela- by country. It was a success tionships with academic insti- since France has adopted a tutions such as the French Uni- pioneer legislation on this matter, followed by the Euro- pean Union. Sherpa also appeared before deputies and senators on transparency and tax evasion, in particular before the Sena- torial commission of inquiry, the information mission on optimization, the information mission on tax havens, and the versity of Nanterre through Rapporteur on the tax evasion its programme Euclid, a law bill. clinic born in 2011. In 2012, students involved in this pro- gramme worked on a research Publish what you pay (In- on corruption in Mauritania. ternational) In March 2013, Sherpa drew the attention of international donors on corruption in Mau- ritania and warned them on the issue of misuse of allocated funds. In 2013, Sherpa’s activities within that platform have been reduced after a transfer of structures between Secours Catholique and Oxfam France to organize it.

- 35 - Mapping of communica- tion actions

INTERVENTIONS INTERVENTIONS UROPE E GHR : 27 GHR : IFF : 10 INTERVENTIONS FRICA A IFF : 2

MERICA A INTERVENTIONS ENTRAL C IFF 2

- 36 - Communication

As the main thrust of our work, communication ensures Sherpa’s activi- ties to be better known and promoted to the general public. Cooperating in both content and form is a priority for our employees and volunteers who work to develop our tools. Therefore, the launch of our website in November 2013 and the creation of a new graphical charter in order to have consistent formats were a 2013 priority. Results are very sa- tisfactory: visits on our website, followers and fans on social networks show that a growing number of people follow Sherpa’s activities. Our aim is to make our contents more accessible and didactic to a wide and young public. Deconstructing legal vocabulary making it more un- derstandable while keeping Sherpa’s identity can mobilize a broader public. This remains a major concern for the association so that issues on which Sherpa has been working are not reserved to legal experts and technicians. This work is continuously changing and involves more and more volunteers.

- 37 - Declarations. nale), Paris, France CLID, Nanterre, France 13 April 2013 Littérature, 21 June 2013 Environnement peut-on tout dire ? lecture, et santé, la nécessité d’une re- Nouvel observateur, Nantes, lance culturelle et politique France pour une protection effective, lecture, Supranational environ- 27 April 2013 Pourquoi s’en- mental justice foundation, Ve- 20 February 2013, Ri- gager dans la défense et le nice, Italy chesses minières, gouver- respect des droits humains nance et conflits,lecture in the aujourd’hui ? lecture in the July 10, 2013 Après le drame framework of the anti-colonia- framework of the Human du Bengladesh, le concept de lism week, Survie association, Rights Festival in Bourgogne, RSE au défi, lunch-Parliamen- Paris, France Ligue de l’enseignement et tary discussion, Cabinet Bourry Amnesty Nevers, Nevers, Tallon & associés, Paris, France 26 February 2013 Géopoli- France tique des ressources et conflits 17 July 2013 Devoir de vigi- au Sahel, seminar, Fondation 23 May 2013 Quel développe- lance des entreprises multi- Gabriel Péri, Pantin, France ment et quel(s) projet(s) éco- nationales, Présentation de nomique(s) pour un monde propositions législatives, Parlia- 28 February 2013, Parties plus humain et plus juste ? mentary breakfast, Cercle pour prenantes : gérer les risques lecture in the framework of la Responsabilité Sociétale des pour ne pas gérer la crise, Kea the 5th World Forum on Hu- Multinationales, Paris, France & Partners consultant, Paris, man rights hosted by the city France 1 October 2013 Création of Nantes, SPIDH (Secrétariat de richesse, justice sociale et 21 March 2013 Responsabi- international permanent droits équilibre des sociétés, lecture lité pénale des entreprises en de l’homme et gouvernements in the framework of the Fo- zones de conflit,conference, locaux), Nantes, France rum des nouveaux mondes, Conseil national des barreaux 23 May 2013 Interministerial France business school, Cler- & American bar association, meeting organized by Nicole mont-Ferrand, France Paris, France Bricq following drama at 7 October 2013 Présentation 22 March 2013 Les paradis Rana Plaza, Ministry of Fo- du travail effectué sur la loi fiscaux dans la crise écono- reign Trade, Paris, France relative au devoir de diligence mique, lecture – discussion 5 June 2013 Comment rendre des sociétés mères et des entre- CCFD-Terre Solidaire, Trel- la responsabilité sociale des prises donneuses d’ordre à un lières, France organisations plus opération- réseau d’ONGS partenaires 26 March 2013 Are the glo- nelle ? lecture in the framework du CCFD-Terre Solidaire, lec- bal players failing to meet of the 8th edition of the Global ture-discussion, CCFD-Terre the seven major challenges of conference, Ateliers de la Terre, solidaire, Paris, France sustainability? Presentation Paris, France 14 October 2013 Big Boys of the study Oekom corporate 19 June 2013 La mondialisa- Gone Bananas, film and de- responsibility Review 2013, tion dérégulée, conséquences bate, Paris International Film Oekom research, Paris, France sociales ici et là-bas, lecture, Festival on Human Rights, Pa- 28 March 2013 Du préjudice Cercle pour la Responsabilité ris, France écologique au crime contre Sociétaire des Multinationales, 10 November 2013 Pourquoi l’environnement : vers un Paris, France. les droits humains sont-ils droit de l’excellence environ- 19 June 2013 Enseignement et liés aux enjeux écologiques nementale, conference, Green engagement des juristes, dis- ? lecture in the framework of Group at the French National cussion, Clinique du droit EU- the Environment and Human Assembly (Assemblée Natio-

- 38 - Rights Day, salon bio Marjo- des acteurs de la société ci- laine, Paris, France vile dans le recouvrement des avoirs illicites”, lecture in the 18 November 2013 Business framework of a seminar about and Human Rights : Public ill-gotten wealth organized by Policies for accountability, the Tunisian lecture, Sciences Po, Paris, France tria. 19 November 2013 Présen- 13 June 2013 Rapport moral tation d’une étude sur la sur l’Argent dans le Monde Responsabilité Société mère 2013, lecture-discussion or- – filiale, lecture, Sciences Po, ganized in conjunction with Paris, France publication of the book, Paris, 20 November 2013 Sensibili- France sation et mobilisation des sé- 14 June 2013 “Paradis fiscaux nateurs en vue de l’examen de : quel rôle pour la France ?” la loi responsabilité mère – fi- conference, Platform Tax and liale, seminar and press confe- legal havens, Paris, France rence, Sénat, Paris, France 2 September 2013 « Public 6 December 2013 « Attentes ethics: a condition to fight du monde professionnel et corruption », lecture in the associatif autour de l’activi- framework of international té clinique », lecture cliniques seminar « Lessons learned juridiques et société, Centre de from fighting corruption , » recherche sur les droits fonda- Red por la Rendicion de Cuen- mentaux et les évolutions du tas, Mexico city, Mexico droit de l’université de Caen, Caen, France 3-4 September 2013 “Arab Fo- rum on Asset Recovery” in the 10 December 2013 Le cas To- framework of the Stolen asset tal en Birmanie, lecture in the recovery initiative, London, framework of a Master’s degree United Kingdom in business policies and social regulations, Paris Dauphine 2 October 2013 “Conflict, Fi- university, Paris, France nancial Secrecy and the Road to Stability”, a panel discussion 18 December 2013 Présenta- organized in the framework of tion de Sherpa et de ses axes the annual lecture of Task force de travail, lunch-discussion on financial integrity and eco- in the framework of his pro- nomic development, Dar Es gramme “des mercredis singu- Salaam, Tanzania. lier”, Paris, France 24 October 2013 “Comment 30 May 2013 Fraude fiscale, récupérer les biens mal acquis discussion, young ecologists …”, workshop, Africa divi- from Ile-de-France, Paris, sion of International Business France Group in Sciences Po, Paris, 30-31 May 2013 “Implemen- France tation Review Group”, semi- 16 November 2013 « Le rôle nar, UNDOC, Vienna, Aus-

- 39 - Sherpa and social media

www.asso-sherpa.org On November 2013, Sherpa has launched its new website. The previous one was difficult to ac- cess and was not intuitive enough to surf easily. It did not allow neither to understand Sher- pa’s mandate nor to identify its concrete activities. This has led to develop a clearer webspace.

New tools: - Report Form: it allows anyone to report to Sherpa violations of human rights. After being filled out, the answers’ synthesis is automatically sent to our legal advisers who will study the case. This form allows to gather complete information and to be more reactive. Before this kind of form exists, most of the reports were addressed to the association by e-mail. From April to December 2013, Sherpa has received 81 reports. Among them, 21 were in the scope of GHR programme, 24 were in the scope of IFF programme and 36 did not fall within our mandate.

- Volunteering Form: it allows anyone wishing to support Sherpa’s activities to offer assistance, on an ad hoc or a regular basis (onsite or remotely). This process allows gathering the request forms in order to improve the process and to meet everyone’s needs. In 2013, no less than 26 volunteers – apart from lawyers – contributed to Sherpa’s activities in law, computing, accounting, administration, graphics…

Social networks Between 2011 and 2013, number of followers on Twitter and Facebook has constantly increased. Vi- sits on our website and on social networks such as YouTube have been fluctuant. However, on average over the last two years, the number of visits has raised. The launch of Daily Motion in April 2013 explains the lack of data and the small number of visits in 2012.

Evolution of the number of subscribers between Evolution of the average number of monthly end of 2011 and end of 2013. visits n our website between 2012 and 2013.

6000 6000

5000 5000

4000 79 4000 1014 3000 3000 N/A 291 2000 2000 2925 WEB SITE 2350 1000 1000

0 0 2011 2012 2013 2012 2013 - 40 - Contributions

1 February 2013 June 2013 09 September 2013 « La république exemplaire, « Les entreprises face au « Projet de loi sur la fraude c’est maintenant », risque de la corruption » et la corruption : derniers tribune de William Bourdon et « Désarmer la finance débats », L’Express offshore », billet d’Eric Alt, articles Blog d’Eric Alt Rapport Moral sur l’Argent Mediapart 15 May 2013 dans le Monde 2013 « Trading haute fréquence et délits financiers », 19 September 2013 billet de William Bourdon 4 Juie 2013 « Affaire Snowden : pour Blog de Paul Jorion « Au G8, la France dois une régulation mondiale s’engager contre les Informatique et Libertés », sociétés-écrans », tribune signée par William 23 April 2013 lettre ouverte signée par Bourdon « Procureur anticorruption : William Bourdon Libération attention aux détails », Blog Mediapart « Les invités de tribune signée par Sherpa Mediapart » Libération September 2013 « Monaco, la lessiveuse 16 June 2013 africaine », 3 May 2013 « Un petit projet de loi article de Jean Merckaert « ‘Mur des cons’ : nous contre la grande délinquance Altermondes n° 35 sommes fiers du Syndicat de économique et financière », la magistrature et de son billet d’Eric Alt, histoire », December 2013 Blog d’Eric Alt tribune signée par William « De l’art et du devoir d’être Mediapart Bourdon vigilant », Rue 89 article de Yann Queinnec et 15 Jully 2013 Stéphane Brabant « Fraude fiscale : faire sauter Lamy Droit des Affaires n°88 7 May 2013 le ‘verrou de Bercy’ », « Pour une république tribune d’Eric Alt, exemplaire au regard du Decembe 2013 William Bourdon, et Jean monde », « Paradis fiscaux : la Merckaert entre autres tribune d’Eric Alt souveraineté à l’épreuve de Libération Libération la mobilité des capitaux », article de Jean Merckaert et 25 Jully 2013 Mathilde Dupré 8 May 2013 « Protégeons mieux les Revue ‘En Question’ « Bangladesh : pour lanceurs d’alerte », l’inscription d’une tribune de William Bourdon responsabilité juridique Le Monde des multinationales dans le droit français », tribune signée par Sherpa Slate.fr

- 41 - Press Reviews

In 2013, Sherpa has published 30 press releases Press mentions and has registered 804 press mentions, all media combined, for only 330 in 2012. Among these 804 press mentions, 64% are related to FFI pro- gramme (Illicit Financial Flows), the rest is related to GHR programme (Globalization and Human Rights). Besides, 63 % of these press mentions have been published by French media. 98% of the total press mentions registered have been publi- shed through print or online media.

Press releases Press mentions in France and abroad

The Samsung case was the most covered by media in the scope of GHR programme (Globalization and Human Rights) with 171 press mentions registered. Regarding Illicit Financial Flows programme, the ill-gotten wealth case has been the most high-profile (Congo-Brazzaville, Gabon, Equatorial Gui- nea and Syria).

Press mentions per case – IFF programme Press mentions per case – GHR programme

- 42 - Associative Life

Our team used to be composed of 4 employees until March 2013. Maud Perdriel-Vaissière, General Delegate, and Rachel Leenhardt, for External Relations, left in 2013. Sherpa thanks them for their commitment in the past years.

Permanent staff

Sophia Lakhdar Sandra Cossart, Marie-Laure Guislain Director GHR programme GHR-CSR program, Litigation

The Board of Directors.

William Bourdon Jean-Pierre Getti Jean Merckaert Sarah Wykes Sherpa’s foun- Sherpa’s Sherpa’s Sherpa’s ding-President vice-president secretary treasurer

Mireille Delmas-Marty Chantal Cutajar Eric Alt

Interns and Volunteers. Claire Bruggiamosca | Harald Condé Piquer | Clémence Gil | Pauline Kienlen | Thomas Ballot

Volunteers Bastien Alidor | Jelena Aparac | Mahamadou B. Badini | Pierre-Yves Bossa | Apolline Cagnat Marie-Caroline Caillet | Erena Charuel | | Marie Dosé | Guillaume Douxami | Pierre Farcot Léa Forestier | Paul Girard | Willy Julan | Stéphanie Kpenou | Johnny Lo | Fabienne Lornage Carine Mamou | Laura Monnier | Jérôme Moreira | Matthieu Morin | Eric Moutet | Léa Obadia Gaël Pierson | Yann Queinnec | Emma Saunders | Charlotte Silvera | Julia Thibord | Andrés Troya Jana Vychopnova | Gabrielle Vivier

- 43 - 1% Income

Income 2013 : 312 134€ 18%

48% allocated to projects 28.5% not allocated to projects 1% 4.5% Job assistance4,5 % 18% Free donations 1% Other income Produits

18% 48%

4,5% 28,5% ProduitsIncome

48%

28,5%

Expenses Expenses 2013 : 301 906€ Costs related to programmes: 35% Other costs: 9% Employee costs: 56%

DépensesExpenses 35%

56% Dépenses 9% 35%

- 44 -

56% 9% Partners

Conception and Realisation : Guillaume Rozé

- 45 - 1 mandate

2 programmes

Make asecure donation onourwebsite www.asso-sherpa.org 3 means of action

3 employees orsendyour donations by cheque

22, rue deMilan22, rue 75009Paris 7 administrators + 3314221 25 16 cases

18 countries

30 press releases

35 volunteers

41 public interventions

81 reports

804 press mentions

5614 followers Facebook/Twitter