60 articles in this category
Legal framework of the French purpose-driven company (société à mission): drafting the mission statement, setting up the mission committee and independent third-party verification — the complete method to obtain the status.
How to prepare your EcoVadis assessment in 5 steps, understand the 4 evaluation themes and medal levels, and secure your customer relationship by meeting their ESG requirements.
Operational guide to building a first carbon footprint in an SME: define the scope, map emissions (scopes 1, 2, 3), collect data and apply ADEME emission factors.
How to score the French gender equality index, understand the 75 and 85-point thresholds, publish by March 1st and avoid a penalty of up to 1% of payroll: the 2026 method for employers in France.
French BEGES 2026: L229-25 thresholds, 500-employee obligation, mandatory Scope 3 since the 2022 decree, Green Industry Act penalties and a method for 50-500 employee SMEs.
Grand Paris Low Emission Zone 2026 for businesses: relaxed Crit'Air rules after the December 2024 simplification law, professional exemptions, electric-van TCO and SME action plan.
Duty of vigilance, AGEC law, CSRD: the procurement function has become a legal control point. Here are the supplier clauses to embed in your contracts in 2026.
VSME 2026: definition, differences with the CSRD, modules, data to be published and action plan for SMEs who want to respond to banks, customers and investors.
A carbon footprint is not a net cost. Properly steered, it identifies operational savings and decisive commercial arguments. Method and executive trade-offs for 2026.
CSRD preparation is not a 600-line ESG audit. Here is the 90-day roadmap, the executive trade-offs and the pitfalls to avoid for an efficient approach in 2026.
ESG reporting 2026: which companies are subject to CSRD, which ESRS standards apply, what is the accountant's rôle? Complete guide updated April 2026.
Thresholds, calendar, groups, Omnibus adjustments: here is which companies are affected by the CSRD in 2026.
CSR indicators 2026: CSRD, 12 ESRS standards, double materiality, scopes 1/2/3, gender equality index, EU green taxonomy. Legal framework and trade-offs for Paris-based directors.
Understand the ESRS double materiality methodology, identify your IROs, and structure a defensible CSRD report — even if your SME is in Omnibus exclusion.
Overview of 2026 French CSR obligations: post-Omnibus CSRD, mandatory BEGES carbon report, Equality Index, penalties and chartered accountant support.
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