In Article 116 of the New Economic Regulations (NRE) Act of 15 May 2001, it is stipulated that companies whose securities can be traded on a regulated market are required to publish information on the manner in which they address the social and environmental impacts of their activities. This information is to be included in their annual reports.
In 2002, the act was supplemented by an Implementing Decree specifying that companies are to report according to a list of 19 topics on social and environmental issues, and a Ministerial Order that defines the information relating to emissions and other pollution.
Environmental & Social
Industry sectors covered by the instrument
Organizations covered by the instrument
Companies whose securities can be traded on a regulated market
Type of instrument
Mandatory or voluntary
The geographical scope