2022-10-27 22:00:00
If the goals corporate social responsibility (CSR) are shared by all, some of his terms are sometimes disputed. CSR has been the subject of a intense production normative requiring companies to publish increasingly diverse data, particularly extra-financial:
- SFDR regulation, to measure the ESG impact of investments;
- green taxonomy, to guide investments;
- CSRD directive, to improve non-financial information;
- duty of vigilance, but with a risk of overlapping national and European standards;
- social and environmental display, which lowers the CSR reference framework of the company, as a whole, towards its production of manufactured and agricultural goods or services;
- assessment of greenhouse gas emissions, but which is not within the reach of all SMEs…
This cumulative, uncoordinated, and forced process worries companies, and especially ETIs and SMEs. Apart from the issue of European and strategic sovereignty, the challenge is immense and the expectations of all stakeholders are increasing with regard to corporate social responsibility.
To meet this challenge and follow up on its June 2020 mission: “Corporate social responsibility: an example to be better encouraged”the Senate Business Delegation adopted on October 27, unanimouslyson Rapport (PDF – 549 Ko) presented by Martine Berthet (The Republicans – Savoy), Florence Blatrix Contat (Socialist. Ecologist and Republican – Ain) and Jacques Le Nay (Centrist Union – Morbihan).
It comprises twelve recommendations (PDF – 206 KB) to make corporate social responsibility an asset for every company in particular to:
- put CSR within the reach of all companies, by adapting the requirements according to their size and means;
- ensure identical treatment between European and non-European companies;
- defend European autonomy and the European values of the company, by continuing efforts to harmonize standards without renouncing the concept of dual materiality, financial and extra-financial;
- entrusting the European Securities and Markets Authority with the public assessment of environmental, social and governance (ESG) information;
- advancing the CSR culture in boards of directors and in training;
- better use the lever of public procurement to disseminate ESG criteria more widely, which are at the heart of the change in the business model of companies.
Pour Serge Babary (The Republicans – Indre-et-Loire), President of the Business Delegation : “each company must be given the tools to transform itself in the face of the challenges of their social responsibility, and enable them to fight on equal terms with non-European companies”.
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