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16 December 2021

Financial and non-financial overview of corporate carbon reporting

This report presents an overview of the financial and non-financial reporting of a sample of French listed companies on climate issues. It focuses on three specific topics: the quantitative indicators used by companies to report on climate matters, the information disclosed on carbon neutrality commitments for those that have made them, and finally, the accounting implications and climate-related information included in companies’ financial statements. The report presents some good practices and emphasises the efforts still needed to prepare for the strengthening of the regulatory framework.