L’extra-financial audit, which until now was very free, will now be subject to stricter standards. The European Parliament and the Council reached agreement on Wednesday on the so-called “CSRD” directive (Corporate Sustainability Reporting Directive). According to this text, companies will have to display, in their balance sheet, environmental, social and human rights performance in relation to the high standards advocated by the European Union. A revolution in “sustainable governance”, applicable from the 2024 financial year, therefore in the reports for the year 2025.
As part of this “sustainable governance”, the European Union has chosen to ask companies for transparency on extra-financial risks by measuring, for example, the impact of their…