Jean-François Pons, avec l’aimable autorisation de Europe Jacques Delors
One of the major areas for progress in the ESG (Environment, Social, Governance) field, and notably in the fight against climate change, is the transparency of companies’ activities in this field and the impact of these activities on the environment and society in general.
This is why the European Union chose several years ago to require financial and non-financial companies to regularly publish ESG information on their activities and their impact. Aside from the regulatory aspect, this information is of great interest to the financial and economic partners of these companies, but also increasingly to employees, local authorities and NGOs. The collection and publication of these data also allow companies to define strategies for progress and to measure their effects year after year.
However, small and medium-sized enterprises (SMEs), including energy-intensive SMEs which are affected the most by these issues, find it very difficult to collect and communicate ESG information.