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New Economic Regulations Act (NRE)

France Current 2001

In Article 116 under L225-102-1 , 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.

Issuer name

Parliament

Government ministry

Business/Trade/Industry

More information

This information is to be included in their annual reports. France is the first country in Europe to have demanded that listed companies report on how they deal with their social and environmental responsibilities. 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.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Applies to the companies whose securities can be traded on a regulated market

Industry scope

All/none specified

Disclosure venue

Annual report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

France

Region

Europe

Date of publication

2001

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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