60 articles in this category
Responsible procurement: understanding the ISO 20400 standard (non-certifiable guidance) and the RFAR label, now open to small and mid-sized companies, without confusing the two.
Choosing a carbon footprint and ESG reporting software for an SME: five criteria (ADEME factors, scopes 1-2-3, data collection, VSME export, accounting link) without over-sizing.
Duty of vigilance: who is in scope, what a vigilance plan contains, and why an SME in the value chain is indirectly concerned.
How to fund your carbon assessment in 2026: Diag Décarbon'Action, ADEME and Bpifrance support, green loan and CEE, plus how to book the subsidy.
ISO 14001 certification for SMEs: what environmental management covers, how the process works, and where the accountant adds real value.
ISO 50001 certification structures energy management in an SME, exempts it from the mandatory energy audit and helps finance actions through energy savings certificates.
How energy savings certificates (CEE) help fund the energy renovation of your tertiary premises in 2026, with the start of the sixth period.
Accounting for environmental spending: asset or expense? French GAAP criteria, provisions for environmental risks, site restoration, EEC bonus and grants explained.
EU ETS quotas, voluntary carbon credits: how to record purchases, sales and offsets in French accounting, with implications for VAT and corporate tax.
Practical guide: initial ESG diagnosis, materiality analysis, governance, action plan and key performance indicators over 12 months. Methodology for SMEs seeking a sustainable, structured and measurable approach.
Since October 2025, companies with 300+ employees must engage in triennial negotiation on the employment of experienced workers. Calendar, mandatory diagnostic, indicators and penalties in 2026.
Directive (EU) 2023/970: the French transposition bill was tabled in the Senate on 10 September 2026. Salary range in job ads, end of questions on previous pay, seven indicators from 50 employees, the 5% gap and the timeline by headcount.
Retailers and e-commerce: AGEC 2026 compliance—repairability index (5 categories), durability index, unsold product destruction ban and environmental labelling. How to stay compliant.
Practical guide to identify and measure the 15 scope 3 categories: physical vs spend-based approach, supplier data collection, ADEME emission factors and reduction planning.
How to respond effectively to a customer ESG questionnaire, gather evidence, structure data according to VSME or EcoVadis, and transform a constraint into a business advantage.
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