With the accelerating adoption of - or plans for - regulatory standards such as the CSRD (Corporate Sustainability Reporting Directive), CSDDD (Corporate Sustainability Due Diligence Directive) and Green Claims, Europe and Switzerland are setting the bar ever higher in terms of corporate social responsibility (CSR). These regulations reinforce the need to comply with high standards of transparency and sustainability, notably by publishing an extra-financial or sustainability report. Initially, this reporting obligation will apply only to large groups, and in the medium term to a majority of SMEs. The latter will be subject to it directly or indirectly, via their customers who will be obliged to include their entire value chain in their reporting. It is to be expected that within 3 to 5 years, a majority of SMEs will be affected by the ricochet effect.

A Structuring Tool

Structuring a non-financial report based on the GRI(Global Reporting Initiative) standard requires the company to identify and select the relevant issues, prioritize them by integrating stakeholders, and define monitoring indicators. The addition and monitoring of 2030 targets can transform this report into a comprehensive, transparent and reliable CSR program, in line with GRI's seven reporting principles. Far from being a thankless task, this process enriches corporate strategy and creates long-term value. Sustainability reporting is no longer an end in itself, but a structuring exercise.

Implenia Sustainability Report 2023 - Double materiality matrix

Making the sustainability report accessible

While comex members and investors are likely to read the whole report, other stakeholders are likely to be put off by the density and complexity of the content. It is therefore crucial to break down the communication to target specific topics and audiences. By tailoring content for both internal and external communications, you effectively engage all stakeholders.

LinkedIn - L'Occitane Group

How do we support you?

Under the guidance of Gaëlle Borgeaud, GRI Certified Sustainability Professional, we offer support from A to Z for the drafting of your sustainability report, using GRI standards or another benchmark. On a more targeted basis, our services also include optimization of your current reporting structure, Gap Analysis (in relation to a reporting standard), and planning of internal and external communications on specific initiatives or results. Bear in mind that such a project usually takes over 12 months to see the first results, so it's crucial to get started right away!

Contact us to find out how we can turn your obligations into strategic opportunities.

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