Produced on the basis of an analysis of the publications of 100 large French companies, this report on the 2nd year of implementation of the new CSR reporting obligation in France is part of the context of the adoption of the PACTE law and the launch of a new European and international reflection on the evolution and standardization of extra-financial reporting.
Its objective is twofold:
- nurture companies' reflection on their reporting, by giving reporting trends in France and by disseminating inspiring examples from peers;
- contribute to the debate on the evolution of non-financial reporting, particularly in view of the upcoming revision of the European directive on the publication of non-financial information.
To achieve this, the second edition of the report focuses on the analysis of particularly topical subjects: formalization of the rationale, structuring of CSR policies and objectives, climate commitments, use of international benchmarks, key performance indicators, integration CSR criteria in the objectives of managers, verification, etc.
Some facts to remember:
* 35 % of the companies studied formulated and communicated on a reason for being, 9 % registered it in their statutes. Only one has adopted the status of "mission company" provided for by the PACTE law.
* 75 % companies have formalized a multi-year CSR approach or roadmap; this is more and more clearly connected or even fully integrated into the company's strategy. 84 % companies set targets quantitatively.
* In environmental terms, 77 % of companies have quantitative objectives concerning the climate (100 % in industrial sectors), 99 % report on GHG emissions scopes 1 and 2, 75 % on certain items of scope 3. 44 % have at least one indicator on the environmental impact of their products or services, approaches being very diverse on this last subject.
* In social matters, 93 % publish the proportion of women in management, 47 % set quantified objectives in terms of gender equality. 87 % publish an occupational accident frequency rate and 58 % companies in industrial sectors have objectives related to occupational safety.
Regarding the international benchmarks, 80 % refer to the UN SDGs, 63 % to the TCFD, 46 % present a concordance grid with the GRI and 2 % with the SASB.
* 79 % integrate CSR criteria into the objectives and therefore the remuneration of the principal manager, 52 % quantitatively.
* 3 % only OTI reports express a reservation, and this concerns reliability problems of one or more indicators, but never a lack of compliance of the DPEF.
The publication of this 2020 report is part of an approach to support companies in France in the implementation of the CSR reporting obligation, jointly undertaken by MEDEF, Deloitte and EY for several years, with:
- publication of a methodological guide on the new CSR reporting obligations (September 2017);
- organization of practical workshops to help implement the system (from July to October 2018);
- publication of the results of the 1st year of implementation of the CSR reporting obligation (July 2019).