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French implementation of the EU CSR Directive: sustainable corporate governance has begun

Author

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  • Catherine Malecki

    (LIRIS - Laboratoire interdisciplinaire de recherche en innovations sociétales - UR2 - Université de Rennes 2)

Abstract

The first CSR Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, was implemented in France by the Order of 19 July 2017. This implementation in France provides a new framework for non-financial information and marks a major turning point towards greater potential responsibilities for members of the management bodies of the large corporations in question, in particular with the description of diversity policy: non-financial reporting is reviewed via an overall analysis guided by the materiality principle and genuine sustainable compliance based on a prior and relevant risk assessment. These changes come in the wake of the LTECV Act on the Energy Transition for Green Growth (17 August 2015), an example to be followed, and of the recent review of the AFEP/MEDEF Code which finally established CSR.

Suggested Citation

  • Catherine Malecki, 2018. "French implementation of the EU CSR Directive: sustainable corporate governance has begun," Post-Print hal-02869606, HAL.
    • Handle: RePEc:hal:journl:hal-02869606
    DOI: 10.1080/17521440.2018.1467816
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    Cited by:

    1. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 63-72, June.
    2. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(5), pages 63-72, May.
    3. Adriana TIRON-TUDOR & Teodora Viorica FĂRCAŞ & Ioana DRAGU & Ecaterina Monica MOISE, 2020. "Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(5), pages 63-72, May.

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