2022-11-02 23:00:00
The summary
Corporate social responsibility (CSR) has been the subject of intense normative production, European and French, requiring the publication of increasingly diverse data, particularly extra-financial. This cumulative, uncoordinated process worries companies, and especially ETIs and SMEs.
In addition to the issue of strategic European sovereignty, the challenge is immense because the expectations of all stakeholders are growing with regard to corporate social responsibility.
To meet this challenge, the Business Delegation presents twelve recommendations in order to:
– put CSR within the reach of all companies, by adapting the requirements according to their size and means,
– to ensure identical treatment between European and non-European companies,
– defend the 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 the boards of directors as well as 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.
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