In 2017 (21.7), France is translating into action the ED 2014/95/EU on the EPFD.
- COMPANIES CONCERNED: Listed companies (+ 500 employees, + 20 M€ balance sheet, + 40 M€ turnover), non-listed companies (+ 500 employees, + 100 M€, balance sheet or turnover), with the statutes of SA (en commandite par actions, SARL, SAS).
- PRINCIPLE OF REDEBUTABILITY: Consequences on climate change, use of goods & services; commitments in favor of SD, circular economy, fight against waste; agreements concluded in the company & their impacts on the economic performance of the company, on working conditions; actions to fight against discrimination, to promote diversity; obligation to produce information relating to human rights & the fight against corruption Companies subject to the duty of care may limit themselves to their Compliance Reports.
- VERIFICATION & COMMUNICATION: Reports relating to the financial years; have the information verified by an ITO; insert the DPEF in the management report (Art. 225-100 of the French Commercial Code); publish it on the Internet site, within 8 months after the end of the financial year, for a period of at least 5 years.
