Convert your CSR reporting obligations into opportunities
Within the framework of Article 225 of the Grenelle 2 Act, we assist businesses with publication of their management reports on their social and environmental commitments.
From the 2016 financial year, the duty to verify fairness and accuracy extends to public limited companies (SA) and limited partnerships with share capital (SCA) as well as to mutual insurance providers and cooperatives.
This publication obligation does not apply to a number of legal structures: for example, simplified joint stock companies (SAS), limited liability companies (SARL), property investment companies (SCI) and partnerships (SNC) are excluded from the provision where they are free standing legal entities. It should be noted, however, that where one of these structures belongs to a group which produces consolidated accounts it is required to contribute to the publication made by the parent company. The same applies to foreign subsidiaries.
Applying our experience to improve your global performance and regulatory compliance:
With its two independent third party organisations (OTIs): RSM Paris1 and RSM Ouest2, RSM is well-placed to verify the environmental, social and societal information published in management reports/annual reports and will issue a certificate confirming that the requisite information is available and an opinion regarding the fairness and accuracy of the information.
RSM offers the following services to ensure regulatory compliance:
- Analysis of the reference system and reporting process
- Review of your CSR indicators
- Issue of the independent third party organisation (OTI) report pursuant to the Grenelle 2 Act