The Extra-Financial Performance Statement can be summarized into four main distinct parts:
- Description of the company’s business model: main activities, offers, main resources, strategies (marketing, sales, communication), ESG policy (CSR, business ethics, partnership & social shareholding, environment, territorial roots),
- Presentation of the main social and environmental risks. Some companies are also required to include information on respect for human rights, the fight against corruption, tax evasion, diversity and social differentiation,
- Presentation of the policies and risk management matrix identified in the previous section,
- Report on the results of the policies implemented.
What to remember about the Extra-Financial Performance Statement :
For some companies, the Extra-Financial Performance Statement must be attached to the management report. It requires the company to communicate social/societal, environmental, economic and governance information.
