French corporate governance meetings — whether a conseil d'administration, a comité de direction, or a comité exécutif — operate with a formality and a vocabulary that English-speaking professionals rarely encounter in their language classes. The language is precise, often elevated, and heavy with procedural terms borrowed from law and administrative tradition.
If you're sitting at a French board table for the first time, the vocabulary below is what you need before you walk in.
Governance Structures
Conseil d'administration (CA) — the board of directors. The governing body of a SA (public limited company), responsible for strategic oversight, appointing the Directeur Général (PDG in companies where both roles are held by the same person), and approving major decisions.
PDG — Président-Directeur Général. Chairperson and CEO combined. The dominant executive figure in French corporate tradition.
Président du Conseil — chairperson of the board (when the chair and CEO roles are separated).
Directeur Général (DG) — chief executive officer. When separated from the Président, responsible for executive management.
Administrateur — a board director / non-executive board member.
Administrateur indépendant — an independent director.
Commissaire aux comptes (CAC) — the statutory auditor. An external professional required by law for companies above certain thresholds, responsible for certifying the accounts.
Comité de direction (Codir) — the management committee / executive committee. A smaller, operational body of senior executives below the board level.
Comité exécutif (Comex) — the executive committee in larger groups, roughly equivalent to the C-suite.
Comité d'audit — audit committee.
Comité des rémunérations — remuneration committee.
The Meeting Itself
Ordre du jour — agenda. "L'ordre du jour comporte cinq points." — The agenda has five items.
Procès-verbal (PV) — the minutes of the meeting. In French corporate law, PV of board meetings must be kept in a registre des procès-verbaux and are legally significant documents.
Quorum — the minimum number of members required to be present for the meeting to be valid and decisions binding. If quorum is not met, the meeting may be adjourned (renvoyé).
Délibération — deliberation; the formal discussion and decision-making process.
Résolution — a formal resolution put to a vote.
Vote à main levée — a show of hands vote.
Vote à bulletin secret — a secret ballot.
Majorité simple — a simple majority.
Majorité qualifiée — a qualified majority (e.g., two-thirds).
Abstention — abstention.
Contre — against (when voting).
Pour — in favour.
La résolution est adoptée. — The resolution is adopted.
La résolution est rejetée. — The resolution is rejected.
Financial and Strategic Terms
Comptes annuels — annual accounts.
Bilan — balance sheet.
Compte de résultat — income statement / profit and loss statement.
Résultat net — net profit.
EBITDA — used directly in French (same acronym), or rendered as BAIIA (Bénéfice avant intérêts, impôts, dépréciation et amortissement) in formal documents, though EBITDA is dominant in practice.
Dividende — dividend.
Distribution de dividendes — the proposal to pay a dividend, voted on at the assemblée générale.
Assemblée Générale Ordinaire (AGO) — the annual general meeting of shareholders, where accounts are approved and dividends declared.
Assemblée Générale Extraordinaire (AGE) — an extraordinary general meeting, called to approve structural changes (capital increases, mergers, amendments to the statuts).
Statuts — the articles of association / company charter.
Augmentation de capital — a capital increase.
Fusion — merger.
Acquisition — acquisition. "Nous envisageons l'acquisition de..." — We are considering the acquisition of...
Délégation de pouvoirs — a formal delegation of authority.
Conflit d'intérêts — conflict of interest. A board member with a conflit d'intérêts on a particular item must declare it (se déclarer en conflit d'intérêts) and typically withdraw from that vote.
Useful Phrases
"Je prends la parole sur le point numéro trois." — I would like to speak to item three.
"Je demande qu'on reporte cette décision." — I move that this decision be deferred.
"Pouvez-vous préciser le montant concerné?" — Could you clarify the amount in question?
"Je souhaite faire inscrire ma réserve au procès-verbal." — I would like my reservation noted in the minutes.
"Y a-t-il des questions avant le vote?" — Are there any questions before the vote?
The formality of French board proceedings is a feature of French institutional culture — meetings are conducted with procedural rigour even in smaller companies. Professional French at this level requires preparation that casual language learning doesn't provide. Build it before you need it.
French at the board table is a specific skill. Vokabulo helps you build the vocabulary for the professional moments that matter. Available on iPhone and iPad.
