20 January 2026 | Report / study | 2025 report on corporate governance and executive compensation in listed companies This year's AMF report begins by presenting the main developments for 2025, followed by a thematic study on the information published by listed companies regarding the succession processes of senior executive officers. It then addresses other findings on the information published by listed companies concerning governance and remuneration, and… … standard delegated act based on the voluntary standard for SMEs (VSME) already developed by EFRAG12; - Proposal to … Sustainability Reporting Standard for non- listed SMEs (VSME), Dec. 2024. 13 Art. 3 of the CSRD Directive … |
24 October 2025 | News | Corporate sustainability reporting: AMF draws listed companies' attention to ESMA's 2025 recommendations Each year, the European Securities and Markets Authority (ESMA) establishes common supervisory priorities at European level in the area of reporting, which constitute recommendations for listed companies in preparation for their annual financial reports. ESMA presents specific recommendations on the preparation of sustainability statements. … of the CSRD for large unlisted companies and SMEs by two years, and the “Content” directive, which is … of the CSRD for large unlisted companies and SMEs by two years, and the “Content” directive, which is … of the CSRD for large unlisted companies and SMEs by two years, and the “Content” directive, which is … |
07 October 2025 | News | Corporate sustainability reporting: AMF’s response to EFRAG’s consultation on the simplification of European standards In its response to the European consultation on the revision of sustainability reporting standards (ESRS), the AMF welcomes EFRAG’s efforts to significantly simplify these standards while maintaining essential sustainability information for stakeholders. It draws EFRAG’s attention to important points to consider, particularly regarding climate… … the objectives of the CSRD in respect to the protection of SMEs? ☒ YES ☐ PARTIALLY AGREE/PARTIALLY DISAGREE ☐ NO We … still need to report on payment practices, including for SMEs. However, with regard to DR G1-6, paragraph 20 (a), the … in number of days by main category of supplier, including SMEs” could be further specified, by explaining that SMEs … |
29 August 2025 | Annual Report | 2024 AMF Annual Report The 2024 Annual Report looks back at the AMF's actions and its contribution to the discussions carried out at national, European and international levels, in line with the strategic priorities it has set for 2024. It also presents all the key figures and highlights on all of its missions. … standards2. Webinars have also been organised for SMEs. Find out more Download the 2024 overview of the … to provide better support for investments in start- ups, SMEs and innovative firms in business sectors that take … |
28 July 2025 | | Listed companies & issuers You are an issuer or one of its advisers and you are preparing a corporate financing or must submit information ? Find all the useful information for meeting your obligations in this section. … SMEs … SMEs … SMEs … |
10 July 2025 | Spot Inspections | Summary of SPOT inspections on the voting and shareholder engagement policies of asset management companies As announced in its supervisory priorities for 2024, the Autorité des Marchés Financiers (AMF) has conducted a SPOT (Operational and Thematic Supervision of Practices) inspection campaign of the voting and shareholder engagement policies in place at asset management companies. |
15 April 2025 | Ombudsman’s Blog | PEAs and PEA-PMEs: the importance of the first payment to validate the opening date Many investors want to open a PEA or PEA-PME to trigger the five-year period during which they can benefit from tax advantages. However, there is one crucial point that merits investors’ full attention: the opening date for legal and tax purposes is the date on which the first payment is made into the plan, not the date on which the contract is… … the PEA-PME is a scheme set up to encourage investment in SMEs and intermediate-sized enterprises (ETIs) in France, … the PEA-PME is a scheme set up to encourage investment in SMEs and intermediate-sized enterprises (ETIs) in France, … the PEA-PME is a scheme set up to encourage investment in SMEs and intermediate-sized enterprises (ETIs) in France, … |
20 March 2025 | Household Savings Newsletter | Special letter for Employee Savings Week - March 2025 Employee Savings Week will take place from 24 to 28 March 2025. This Letter presents the results of the study carried out by OpinionWay on the awareness and perception of employees regarding employee savings schemes. The study also made it possible to question the managers of companies with 11 to 49 employees who, since January 1, 2025, must set… … support the employees and heads of micro enterprises and SMEs To mark Employee Savings Week, the AMF, the Association … employee savings schemes to micro enterprises and SMEs, reinforces the need to provide support to employees and … |
28 February 2025 | Report / study | Study of the performance of unlisted financial asset funds marketed to retail clients The AMF has published a study on the performance of unlisted financial asset funds, including private equity and private debt funds, marketed to retail clients. This study presents an overview of French unlisted financial asset funds aimed at retail clients, detailing their historical performance and analysing various quantitative indicators. This… … funds primarily invested in unlisted financial assets and SMEs under the default allocations for horizon-driven … they must invest at least 70% of their assets in regional SMEs. The graphs below, which show the change in the number … that must invest at least 70% of its assets in regional SMEs. FPCI Professional private equity fund: a fund invested … |
10 December 2024 | Report / study | 2024 Report on sustainability reporting by listed companies This report provides an overview of the examinations of listed companies’ non-financial statements (NFS) carried out by the AMF between 2023 and 2024. It provides educational insights into the upcoming entry into application of the Corporate Sustainability Reporting Directive (CSRD) and its sustainability standards. … of being pushed back by two years, to 2028 2027 (for 2026) SMEs listed on the regulated market, with the exception of … of delegated acts: sector-agnostic ESRS; specific ESRS for SMEs listed on regulated markets (LSMEs) and sector-specific … companies that will fall under the CSRD in 2025 +63 listed SMEs that will fall under the CSRD from 2026 or 2028 41 … |
