After 5 years of application of the Non-Financial Reporting Disclosure, the 11th Tennaxia study on reporting practices and ESG reports identifies developments and learnings from this first directive. The goal is to understand how companies already concerned and those who will soon be concerned by sustainability reporting are preparing for the new obligation of the Corporate Sustainability Reporting Directive.

This study has been conducted in May 2023, in partnership with Bpifrance, Euronext Corporate Services and LCL.