2. Determine your interest in CSR
CSR not only concerns large companies, which are legally obliged to publish CSR information annually, but is also tending to develop in small and medium-sized enterprises (SMEs) as part of a voluntary approach.
2.1 Case n°1: your company is legally obliged to publish annual CSR information
In 2001, legislators required listed companies to include information on the environmental, social and societal impact of their activities in their annual reports. This obligation was reinforced by the Grenelle Environment Forum in 2012.
The following are now concerned (articles L. 225-102-1, R. 225-104 and 105 of Code de commerce...
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