RSE indicators: which KPIs matter in 2026?
A practical guide to ESG indicators, double materiality and KPI selection for French SMEs and mid-sized companies in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
RSE indicators: which KPIs matter in 2026?
Updated March 2026 - Good ESG indicators support management decisions before they support external reporting.
See also RSE audit, digitalisation of SMEs and AI and partner solutions.
What makes a good ESG indicator?
- ▸relevant to the business model;
- ▸documented and reliable;
- ▸comparable over time;
- ▸useful for decision-making.
CTA : Structure your ESG reporting
Conclusion
The right KPI set is the one your company can explain, reconcile and improve over time.
Need help building an auditable ESG dashboard? Book an appointment with an expert
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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