Department · IAEA GSR Part 2
Finance and Legal
Scope
Financial control, statutory and regulatory compliance, legal advice, tax, treasury, JV financial governance, and corporate-level standards (sanctions, modern slavery, anti-bribery). The function that ensures the organisation is solvent, compliant and lawful — and that its commercial decisions can be defended.
The reframing
"The trap is to read Finance & Legal as 'corporate overhead' rather than as a part of the management system. Financial controls are risk controls. Legal frameworks are standards. Sanctions screening is a compliance assurance act. Once Finance & Legal is mapped against the framework, the boundary between 'the management system' and 'corporate' starts to dissolve — which is the right outcome."
Footprint across the framework
E02
Demonstration of leadership for safety by managers
1 document: Anti-Bribery and Corruption Policy
1 docs →
E03
Responsibility of senior management for the management system
1 document: Delegation of Authority Standard
1 docs →
E04
Goals, strategies, plans and objectives
3 documents: Decommissioning Funding Arrangements · Investment Approval Standard · Business Plan and Budget Process
3 docs →
E05
Interaction with interested parties
3 documents: Tax Strategy · Competition Law Compliance Standard · Nuclear Third Party Liability Insurance Procedure
3 docs →
E06
Integration of the management system
1 document: Enterprise Risk Management Standard
1 docs →
E08
Documentation of the management system
1 document: Data Protection Policy
1 docs →
E10
Management of processes and activities
1 document: Payment Processing Procedure
1 docs →
E12
Fostering a culture for safety
1 document: Speak Up Policy
1 docs →
E13
Measurement, assessment and improvement of the management system
2 documents: Financial Controls Framework · Internal Audit Charter
2 docs →
Where Finance & Legal pivots into other departments
→ CommercialSanctions, payment terms, supplier financial assurance
→ HR / PeopleEmployment law, payroll controls