reporting Archives - Positivéco https://positiveco.fr/en/actualites/tag/reporting-en/ Révélez votre valeur sociétale et pérennisez la croissance à long terme de votre entreprise. Mon, 29 Jan 2024 19:09:30 +0000 en-GB hourly 1 https://wordpress.org/?v=6.9.4 New European ESG reporting standards (ESRS) and comparison with IFRS sustainability standards https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/ https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/#respond Wed, 24 Jan 2024 18:00:26 +0000 https://positiveco.fr/?p=3992 Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. Companies covered by the CSRD are required to comply with the new European sustainability reporting standards developed for the occasion. [...]

The post New European ESG reporting standards (ESRS) and comparison with IFRS sustainability standards appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/feed/ 0 CSR best practices: corporate governance and executive compensation in listed companies https://positiveco.fr/en/actualites/csr-best-practices-corporate-governance-and-executive-compensation-in-listed-companies/ https://positiveco.fr/en/actualites/csr-best-practices-corporate-governance-and-executive-compensation-in-listed-companies/#respond Wed, 10 May 2023 06:00:00 +0000 https://positiveco.fr/?p=4361 Each year, the French financial markets authority (AMF) examines the information published by listed companies on their corporate governance and on the compensation of their executives. A large part of the report published in December 2022 by the institution is devoted to the consideration of corporate social responsibility (CSR) by [...]

The post CSR best practices: corporate governance and executive compensation in listed companies appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/csr-best-practices-corporate-governance-and-executive-compensation-in-listed-companies/feed/ 0 The SFDR regulation: instructions for use (part 4) https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-4/ https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-4/#respond Wed, 03 May 2023 06:00:53 +0000 https://positiveco.fr/?p=4275 In addition to deciphering and appropriating the Disclosure Regulation, companies in the financial sector are also subject to the Taxonomy Regulation since the beginning of 2022. In France, the law on energy and climate enacted in 2019 and its implementing decree reinforce the transparency obligations of the Article 173 report [...]

The post The SFDR regulation: instructions for use (part 4) appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-4/feed/ 0 France and Decree 29: putting biodiversity on the regulator’s radar and impact on management companies https://positiveco.fr/en/actualites/france-and-decree-29-putting-biodiversity-on-the-regulators-radar-and-impact-on-management-companies/ https://positiveco.fr/en/actualites/france-and-decree-29-putting-biodiversity-on-the-regulators-radar-and-impact-on-management-companies/#respond Wed, 26 Apr 2023 06:00:13 +0000 https://positiveco.fr/?p=4231 Article 29 of the Climate and Energy Law applies to the financial sector (insurance, banking, asset management companies) for collective management, discretionary management and investment advice. To comply with these new reporting requirements, the regulation recommends that portfolio management companies analyse the investment sectors of their funds. [...]

The post France and Decree 29: putting biodiversity on the regulator’s radar and impact on management companies appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/france-and-decree-29-putting-biodiversity-on-the-regulators-radar-and-impact-on-management-companies/feed/ 0 The SFDR regulation: instructions for use (part 3) https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-3/ https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-3/#respond Wed, 05 Apr 2023 06:00:50 +0000 https://positiveco.fr/?p=4005 Part three Are you affected by the Disclosure Regulation? It can be difficult to navigate the complexities of the new regulations. The table below sets out, as succinctly as possible, the impact of the various articles of the Disclosure Regulation on economic and financial actors. SFDR [...]

The post The SFDR regulation: instructions for use (part 3) appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-3/feed/ 0 Financial communication: accelerating the integration of the new IFRS standards https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/ https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/#respond Wed, 29 Mar 2023 06:00:06 +0000 https://positiveco.fr/?p=3888 Mandatory in 146 jurisdictions, these new IFRS standards will accelerate the integration of the non-financial dimension in the financial communication of companies. The Board introduced the permission to rely on the Global Reporting Initiative Standards (GRI) and European Sustainability Reporting Standards (ESRS).  On 16th February, the ISSB [...]

The post Financial communication: accelerating the integration of the new IFRS standards appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/financial-communication-accelerating-the-integration-of-the-new-ifrs-standards/feed/ 0 The SFDR regulation: instructions for use (part 2) https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-2/ https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-2/#respond Wed, 08 Mar 2023 06:00:21 +0000 https://positiveco.fr/?p=3586 Market participants must now publish on their website their policy for integrating sustainability risks into the investment process and remuneration policy and update their pre-contractual documentation. Part two Phasing in of the SFDR regulation The SFDR regulation is being phased in over a period of 3 years [...]

The post The SFDR regulation: instructions for use (part 2) appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-2/feed/ 0 The SFDR regulation: instructions for use (part 1) https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-1/ https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-1/#respond Tue, 28 Feb 2023 07:00:55 +0000 https://positiveco.fr/?p=3492 The "EU Sustainable Finance Action Plan", one of its main objectives is to involve the financial sector in the EU's climate objectives. First part The EU Disclosure Regulation has created new sustainability transparency obligations for market participants.  Significant investments are needed to meet the resilience, sustainability and [...]

The post The SFDR regulation: instructions for use (part 1) appeared first on Positivéco.

]]> https://positiveco.fr/en/actualites/the-sfdr-regulation-instructions-for-use-part-1/feed/ 0