The transition from the Extra-Financial Performance Declaration (EFPR) framework to the Corporate Sustainability Reporting Directive (CSRD) represents a major turning point in the field of extra-financial reporting for companies. Although these two directives have similar...
Independent Third-Party Organizations (ITOs) play a crucial role in ensuring that companies comply with the European CSRD (Corporate Sustainability Reporting Directive). The CSRD requires companies to publish sustainability reports detailing their environmental, social and...
The CSRD (Corporate Sustainability Reporting Directive) represents a major step forward in extra-financial reporting in Europe. Adopted to strengthen corporate transparency and sustainability, it imposes new obligations in terms of ESG (Environment, Social, Governance)...
The European Taxonomy and the CSRD (Corporate Sustainability Reporting Directive) play a central role in guiding companies towards more responsible practices. These two regulatory frameworks aim to standardize and improve the reporting of companies' environmental, social and...
The CSRD (Corporate Sustainability Reporting Directive) audit is a crucial step for companies wishing to comply with new European sustainability requirements. This directive imposes a strict framework for reporting on environmental, social and governance (ESG) performance, and...
The entry into force of the Corporate Sustainability Reporting Directive (CSRD) marks a decisive turning point in the European regulatory framework for non-financial reporting. The CSRD, which replaces the Non-Financial Reporting Directive (NFRD), aims to improve the...
CSR actions not only help to improve brand image, they also play a crucial role in environmental sustainability, social cohesion and economic efficiency. Many companies have already taken exemplary CSR initiatives, and it's essential to draw inspiration from them to define and...
Integrating Corporate Social Responsibility (CSR) into Human Resources (HR) management has become essential for modern businesses. By combining sustainability with employee well-being, companies can create a more equitable and responsible working environment. This article...
Corporate Social Responsibility (CSR) has become an essential pillar for modern organizations. It meets not only regulatory expectations, but also builds consumer confidence, enhances employee engagement and contributes to a sustainable future. This article guides you through...
Today, the concepts of Corporate Social Responsibility (CSR) and Environment, Social, Governance (ESG) play a crucial role in promoting sustainability and ethics. Although these terms are often used interchangeably, they represent distinct but complementary approaches to...
Corporate Social Responsibility (CSR) and Sustainable Development have become essential pillars for any organization wishing to combine economic performance and positive impact. Although these terms are often used together, they represent distinct and complementary realities....
Corporate Social Responsibility (CSR) and Individual Social Responsibility (ISR) have become key elements in ensuring sustainable, responsible growth. These two concepts, although distinct, complement each other and are essential to building a company that respects its...
Integrating Corporate Social Responsibility (CSR) into a company's strategy is no longer an option, but a necessity. Faced with today's environmental, social and economic challenges, companies are increasingly called upon to adopt sustainable and ethical practices. CSR, which...
The CSRD (Corporate Sustainability Reporting Directive) requires companies to increase their transparency in terms of sustainability. An essential component of this directive is the integration of IRO (Impacts, Risks, Opportunities) into CSR (Corporate Social Responsibility)...
The European Sustainability Reporting Standards (ESRS) and the Corporate Sustainability Reporting Directive (CSRD) represent significant advances in corporate sustainability and transparency. From 2024, some 50,000 companies in Europe will be required to comply with these...
The European Corporate Sustainability Reporting Directive (CSRD) is based on a central concept: double materiality. This essential concept obliges companies to assess and disclose not only the impacts of their activities on the environment and society, but also how these ESG...
The Corporate Sustainability Reporting Directive (CSRD) is a European directive that requires companies to publish detailed reports on their environmental, social and governance (ESG) sustainability performance. Progressively mandatory from January 1, 2024, it replaces the NFRD...
As we all know, the major challenge for the coming years is to transform our society and our companies around CSR issues, and in particular the decarbonization of our economies. As players in corporate transformation, we have a particular responsibility in these areas. For the...
Do you know about eP&L? During our Program Director Lab session on September 26, we had the opportunity to hear about the eP&L (Environmental Profit and Loss) project underway at one of our strategic committee members. The aim of this innovative approach was to measure the...
Do you know anything about CSRD? During our Program Director Lab session on June 28, we were lucky enough to get some feedback on the CSRD (Corporate Sustainability Reporting Directive) implementation underway at one of our strategic committee members. This ambitious directive,...
The second season of the Program Director Lab (PDL) was dedicated to Corporate Social Responsibility (CSR), a topic of great importance that we wanted to put at the heart of our discussions. We took this opportunity to mobilize the entire FocusTribes community and tap into its...