top of page
  • Writer's pictureDeborah

In light of the approaching October adoption of proposed Corporate Sustainability Reporting Directive (CSRD) standards, the French Autorité des marchés financiers (AMF) assessed the quantitative climate-related indicators disclosed by companies in their non-financial statements (NFS) and presented good practices with the objective to raise awareness on climate-related issues in company reporting.


Guided by the key performance indicators (KPIs) as recommended by the European Commission’s guidelines for non-financial reporting that includes greenhouse gas (GHG) emissions, energy, physical climate risks, green financing and taxonomy, AMF’s report specifically reviewed quantitative indicators of GHG emissions, carbon neutrality commitments and the accounting impacts presented in the company financial statements of 19 French issuers in the Société des Bourses Françaises (SBF) 120 index.


The report provides several examples and points out areas of improvement in line with industry best practices. Overall, further progress is still necessary to enable clarity and understanding of the scope of implementation of climate-related commitments and the actions to achieve them.


Recent Posts

See All

The Secured Overnight Financing Rate (SOFR) is a broad measure of the cost of borrowing cash overnight collateralized by Treasury securities. SOFR is the overnight interest rate for US dollar-denomina

13/06/2023 - Canadian Securities Administrators (CSA) SEDAR+ go-live date. All issuer filings, cease trade orders and disciplined list entries will be filed in SEDAR+ 16/06/2023 - OSFI consultation pe

On May 11, the Bank for International Settlements (BIS) published a Handbook on how central bank digital currencies (CBDCs) could work for offline payments, defined as a “transfer of value between dev

bottom of page