Non-financial reporting: the new regulation


On November 16, 2017, Saint-Honoré Partenaires and the firm de Saint-Front organized a conference presenting an analysis of the transposition of the European Directive on non-financial reporting.

The conference addressed the following topics, among others:

  • The analysis of the ordinance n°2017-1180 of 19/07/17 and the decree n°2017-1265 of 09/08/17 which modify the obligations of extra-financial reporting "statement on the extra-financial performance" in the management report:
    • Which new companies are affected by the obligation?
    • What are the developments in non-financial reporting?
    • What is the timeline for implementation?
    • How to anticipate these changes calmly?
  • Analysis of the guidelines on non-financial reporting published by the European Union in July 2017


  • Jacques de Saint Front, President of the firm de Saint Front, member of the CSR commission of the Compagnie Nationale des Commissaires aux Comptes and of the Sustainable Development & CSR reporting working group of AFNOR.
  • Pauline de Saint Front, partner at de Saint Front in charge of non-financial audits

The Firm of Saint Front, expert in consulting and extra-financial auditing (CSR), combines extensive experience in CSR auditing and various CSR consulting missions.