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Declare your extra-financial performance with the CSR Portal

Published on December 13, 2023 by Pierre Belhache - 4 mins reading time
SMALL BUSINESSES Companies Environment

Created by the French Secretary of State for the Social, Solidarity and Responsible Economy, and piloted by the French General Directorate for Enterprises, the CSR (Corporate Social Responsibility) portal aims to meet the need to collect, centralize and transmit ESG (environmental, social and governance) indicators required by national and European regulations, helping companies to declare their extra-financial performance.

Complying with the CSRD directive

The European CSRD (Corporate Sustainability Reporting Directive) was published in the Official Journal on December 16, 2022, with the aim ofharmonizing extra-financial reporting by European companies, by improving the availability and quality of published data. It also aims to meet the objectives of the European Green Deal, which include achieving carbon neutrality by 2050.

The CSRD replaces the NFRD (Non Financial Reporting Directive), which previously governed non-financial performance declarations by European companies. The new directive introduces a number of innovations compared with the former, which was deemed unsatisfactory:

  • improved accuracy and reliability of information gathered on environmental impacts and risks,
  • standardized information,
  • verification by a statutory auditor or an independent body,
  • reporting based on the principle of double materiality (financial materiality and impact materiality).

The CSRD directive will come into force in companies progressively. The implementation schedule runs from January 1, 2024 to January 1, 2028, and covers some 50,000 companies. For SMEs subject to the CSRD in 2027, there is an additional 2-year period in which to declare their non-monetary performance, subject to justification.

The CSR Portal supports companies

The free CSR Portal has been created to help companies identify their CSR obligations. To find out which regulations they are subject to, companies simply need to enter their SIREN number, headcount, sales figures and balance sheet. An account is required to access the personalized dashboard and track obligations.

Once registered, companies can access the list of regulations in force (professional equality index, whistle-blowing system, energy audit, extra-financial performance declaration, anti-corruption system, etc.). They can consult the associated data sheet, which specifies the frequency of updates to the system, the addressees/beneficiaries, the companies concerned, the objective of the obligation, the actions to be taken to comply with it, and the penalties incurred in the event of non-compliance.

The platform is set to evolve into a collection point for corporate extra-financial performance data, to feed into the European Single Access Point (ESAP) project, a single access point for harmonized company data on a European scale.