Regulatory AlertsDOC-2016-13 Social, Societal and Environmental Responsibility
The French Financial Markets Authority (AMF) consolidates its recommendations on social, societal, and environmental responsibility (RSE) for listed companies into a single document, replacing references to its 2010, 2013, and 2016 reports. These guidelines primarily address the presentation of non-financial information, specifically social, societal, and environmental data, to ensure it aids in understanding the evolution of business operations, results, and corporate situations. The document serves as a unified reference for issuers to comply with disclosure requirements under Articles L. 225-100, L. 225-100-2, and L. 225-102-1 of the French Commercial Code.
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I - Issuers and Financial Information I. 1 - Periodic Information I. 1.3 - Non-financial Information Doctrine Periodic & Permanent Information
Social, Societal and Environmental Responsibility
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Applicable as of November 28, 2016 Recommendation DOC-2016-13
Download Viewed Version Summary The recommendations formulated by the AMF regarding the social, societal, and environmental responsibility (RSE) of listed companies in its 2010, 2013, and 2016 reports are reproduced and consolidated in this document so that issuers do not have to refer to said reports to learn about the recommendations issued. These recommendations primarily concern the presentation of information published by listed companies on Euronext, and in particular social, societal, and environmental data, insofar as these are necessary to understand the evolution of business, results, or the situation of companies.
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Articles L. 225-100, L. 225-100-2 and L. 225-102-1 of the Commercial Code
2016 Report on Social, Societal and Environmental Responsibility Legal notices: Publisher: The Director of the AMF Communication Department. Contact: Communication Department, Autorité des marchés financiers - 17, place de la Bourse - 75082 Paris Cedex 02