The first CSR Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, was implemented in France by the Order of 19 July 2017. This implementation in France provides a new framework for non-financial information and marks a major turning point towards greater potential responsibilities for members of the management bodies of the large corporations in question, in particular with the description of diversity policy: non-financial reporting is reviewed via an overall analysis guided by the materiality principle and genuine sustainable compliance based on a prior and relevant risk assessment. These changes come in the wake of the LTECV Act on the Energy Transition for Green Growth (17 August 2015), an example to be followed, and of the recent review of the AFEP/MEDEF Code which finally established CSR.

中文翻译：

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法国实施欧盟企业社会责任指令：可持续的公司治理已开始

欧洲议会和理事会于 2014 年 10 月 22 日发布的第一个 CSR 指令 2014/95/EU 修订了指令 2013/34/EU 关于某些大型企业和团体披露非财务和多样性信息的内容，由法国实施2017 年 7 月 19 日的命令。法国的这一实施为非财务信息提供了一个新框架，并标志着一个重大转折点，即相关大公司的管理机构成员承担更大的潜在责任，特别是对多样性的描述政策：非财务报告通过基于事先和相关风险评估的重要性原则和真正可持续合规性指导的整体分析进行审查。这些变化是在关于绿色增长能源转型的 LTECV 法案（2015 年 8 月 17 日）之后发生的，这是一个值得遵循的例子，以及最近对最终确立企业社会责任的 AFEP/MEDEF 准则的审查。