The Mandatory Social and Environmental Reporting: Evidence from France


KAYA İ.

5th International Conference on Leadership, Technology, Innovation and Business Management (ICLTIBM), İstanbul, Türkiye, 10 - 12 Aralık 2015, cilt.229, ss.206-213 identifier

  • Cilt numarası: 229
  • Doi Numarası: 10.1016/j.sbspro.2016.07.130
  • Basıldığı Şehir: İstanbul
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.206-213

Özet

The objective of this paper is to analyse the mandatory social and environmental reporting in France. Extra-financial reporting requirements brought by Grenelle II Act affects all companies in France. It involves the material extension of reporting obligations; all companies with over 500 employees are required to issue a yearly "social and environmental report", since 31st December 2013. There are 42 information that companies must report spanning social (employment, labour relations, health and safety), environmental (pollution, and waste management, energy consumption); and societal categories (social impacts, relations with stakeholders, human rights). These reports are subject to verification by an independent third party.