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CSR Regulations: A guide for committed companies

RSE de la contrainte à l'opportunité

Caroline Véran

Published on 3 July 2024

Corporate Social Responsibility (CSR) has become a major issue for companies concerned about their impact on society and the environment. In this practical guide, we will explore the various CSR regulations, both social and environmental, and understand their interest and purpose for companies.

NB: We haven’t been able to be completely exhaustive, so you’ll need to know the industry and its specific features. Contact us and we’ll discuss the services you need.

I. Practical guide to CSR regulations in the social field

RGPD (General Data Protection Regulation). The RGPD is a European regulation that aims to protect the personal data of EU citizens. Any company in Europe or with a relationship with the EU must implement the RGPD. This act demonstrates its commitment to the confidentiality of its customers’ data. The CNIL, for example, can demand substantial fines in the event of non-compliance with the RGPD.

Index Égalité Professionnelle – Law for the Freedom to Choose one’s Professional Future (2020). This law makes it compulsory for all companies with at least 50 employees to set up a professional equality index. The aim is not only to guarantee equal pay for men and women, but also to combat gender discrimination within companies.

Creation and role of the CSE (Social and Economic Committee). The CSE is a staff representation body within a company. All companies with more than 11 employees are required to have one. It also plays an essential role in defending employees’ interests.

Anti-Harassment/Anti-Discrimination Referent. In companies with at least 250 employees, it is now compulsory to appoint a sexual harassment/anti-discrimination referent. This measure strengthens the prevention and protection of employees against harassment and discrimination.

Professional interview. The professional interview, mandatory every 2 years, enables the employer to monitor the employee’s career. It can, for example, also help with professional development.

Risk management for employees. The employer must take all necessary measures to ensure the safety and protect the physical and mental health of employees, including the prevention of psychosocial risks.

Duty of Vigilance. “Any company which, at the close of two consecutive financial years, employs at least five thousand employees in its own company and in its direct or indirect subsidiaries whose registered office is located in France, or at least ten thousand employees in its own company and in its direct or indirect subsidiaries whose registered office is located in France or abroad, shall draw up and effectively implement a due diligence plan. “The aim of this obligation is to reduce environmental, social and corruption risks. Vigilance is also required in their commercial relations with suppliers and subcontractors.

II. CSR regulations in the environmental field

Sustainable mobility – LOM law. The LOM law encourages companies to set up a sustainable mobility plan for their employees, thus promoting eco-responsible modes of transport.

DPEF (Document de Politique Économique et Financière). Companies listed on EU markets with over 500 employees or sales in excess of €40 million must publish non-financial information. These include environmental protection, social responsibility, respect for human rights and diversity in their annual reports.

Vehicle fleet. Companies with more than 100 vehicles must acquire or use a minimum proportion of low-emission vehicles when renewing their fleets each year, thus promoting the transition to a greener fleet.

WEEE (Waste Electrical and Electronic Equipment) management. Companies are required to sort their waste correctly. Manufacturers are responsible for collecting waste from products put on the market after August 13, 2005.

Reimbursement of Half of the Public Transport Subscription. Companies are obliged to reimburse part of the cost of their employees’ public transport season tickets. This encourages the use of public transport.

In short, CSR regulations and incentives aim to make companies more accountable. They commit them to adopting more ethical, sustainable practices that respect the environment and society as a whole. Beyond their legal obligations, they enable companies to strengthen their brand image, attract talent, build customer loyalty and access new markets.