6. Frequently asked questions

Which organizations are authorized to verify CSR information in the annual reports of major companies?

In order to verify the annual report required by article L 225-102-1 of Code de commerce , the independent third-party body must have obtained an accreditation certificate issued by the French Accreditation Committee (COFRAC) or by another body that is a signatory to the multilateral European agreement within the framework of the European Coordination of Accreditation Bodies (EA).

Statutory auditors holding the aforementioned accreditation can carry out this mission. The Compagnie Nationale des Commissaires aux Comptes can be contacted for a list of such professionals.