Corporate social responsibility (CSR) is defined as the integration of social and environmental concerns into their business activities and their relationships with stakeholders.
Often voluntary when it concerns SMEs, this approach is also regulated by law for large companies.
In particular, it requires them to include, in their management report, information on the actions taken in terms of social, societal and environmental issues as well as on the orientations taken to implement them and go further.
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A new standard
Originally, this CSR reporting obligation only concerned listed companies.
Little by little, the circle of organizations concerned has widened.
Since 2011, the obligation to publish an extra-financial report has been extended to companies exceeding 100 million euros in turnover and 500 employees;
as well as to mutual insurance companies and agricultural cooperatives.
So much for CSR
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