The presentation of the sustainable development indicators is based on the provisions of the application texts issued in decree n°2002-221 dated 20 February 2002 concerning the French NRE Act as regards social and environmental data, and on the recommendations of the Global Reporting Initiative (GRI4).
Article 116 of the New Business Regulations Act ("loi sur les Nouvelles Régulations Economiques") requires all French incorporated companies to disclose social and environmental data in their annual reports. The application text for the law sets out a series of numeric and qualitative social and environmental criteria for publication. These range from greenhouse gas emissions to equal opportunities in the workplace and the employment of disabled staff.
The Global Reporting Initiative is an international initiative promoted by companies, NGOs, consultancies and universities. It was founded in 1997 and is based in Amsterdam. The GRI sets out sustainability reporting guidelines to help businesses publish reports on the economic, social and environmental aspects of their activities, products and services.