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Companies and non-financial reporting

Non-financial reporting allows companies to communicate on their governance methods and CSR commitments to all their stakeholders. Shareholders, investors, and consumers alike are becoming increasingly concerned with company ethics, responsible governance, and sustainable decisions that offer long-term returns.

EU rules require certain companies to report annually on the way they operate and manage social and environmental challenges. Those rules currently apply to large public-interest companies with more than 500 employees. This covers approximately 11 700 large companies and groups across the EU.

ESG reporting and rules

The scope of CSR is defined around seven central themes, in accordance with the ISO 26000 standard :

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