Online version: February 2021
Emeriane Avocats, as data controller, attaches particular importance to the protection of your personal data.
More information on the dedicated page.
Our team reviewed and commented on the statement of non-financial performance and CSR & ESG reporting of a listed company included in its universal registration document. Our review also covered the vigilance plan and anticorruption program.
Numerous applicable requirements and recommendations including the French Commercial Code, guidelines from the EU Commission and recommendations of the European Securities and Markets Authority, report of the French Financial Markets Authority of CSR, EU Disclosure Regulation, Global Reporting Initiative Standards as well as Sustainable Development Goals of the United Nations.
Complex interactions between French, EU and international requirements resulting in non-financial reporting that is difficult to read and understand.
Analysis of the legal and regulatory framework applicable to the company and analysis of existing practice to ensure understanding of operational constraints.
Identification of areas of improvement to the content, structure and reach of non-financial reporting while ensuring compliance with applicable laws and recommendations.
Compliance with best market practices and answers to expectations of stakeholders, investors, employees and clients.
Rationalization of non-financial reporting for more clarity and better readability to highlight concrete commitments made by this group in terms of CSR and ESG.