In France, the legal framework for the application of the Declaration of Extra-Financial Performance (DPEF) is based on Article 225 of the Grenelle II Law of 26 April 2012.
COMPANIES SUBJECT TO THE DPEF :
- Companies with more than 500 permanent employees, with a turnover equal to or greater than 100,000,000 euros;
- Companies subject to the following 42 types of information:
- Social: employment, labor relations, health and safety;
- The environment: pollution and waste management, energy consumption;
- Commitment to sustainable development: social impacts, relations with stakeholders, respect for human rights.
These requirements are aligned with the content of the main international standards on CSR Reporting (ISO 26000, Global Compact, Guiding Principles on Human Rights and Business, the OECD Guidelines for Multinational Enterprises, the GRI).
In Côte d’Ivoire, the CSR approach is framed by the Sustainable Development Orientation Law of June 20, 2014. However, despite the commitment actions of the major umbrella organizations (CGECI) its orientation character does not allow to make CSR practices, such as, the implementation of the approach, extra-financial reporting, exigible.
