Two successive reinforcements of societal and environmental reporting obligations by decrees of august 19, 2016 and august 9, 2017

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Under its decree no. 2016-1138 of August 19, 2016, the ETA (Energy Transition Act), in its report, made information display mandatory on significant direct and indirect GHG company’s emission generated by its activity, including upstream and downstream freight transport, in the management reports which must be submitted to the Statutory Auditors.

The Decree no. 2017-1265 of August 9, 2017 details the non-financial reporting requirements to be included in the management report. Where relevant to the main risks or the policies pursued by the company, the declaration contains social, environmental and societal information.

The latter transposes a European directive and completes decree of August 19, 2016 by requiring the publication of precise data, with comparisons with the previous year.

The official extension to indirect GHG emissions brings an additional non-financial qualification for the virtuous companies involved in the control of their upstream-downstream processes, including freight transport, the impact of which is sometimes greater than direct emissions taken separately.

Companies involved are those with over 500 permanent employees (see text for details on thresholds), these provisions apply for all accounting periods opened since September 1st, 2017.

TK’Blue, a recognized and trusted third party, audited in accordance with Decree 2017-639 on the calculation of GHG emissions in transport, makes these declarations easy in the Shipper’s management reports.

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