Since 2021, RSE France, a subsidiary of the Apave Group, has been a recognised player in the verification of EFPDs (Extra-Financial Performance Declaration) and, more recently, in the verification of ‘Sociétés à Missions’, a French legal framework in which businesses pursue a set social and environmental purpose with specific sustainability goals . With this new recognition issued by the H2A (Haute Autorité de l'Audit), RSE France is now authorised to verify sustainability reports within the framework of the CSRD.

The CSRD (Corporate Sustainability Reporting Directive) has been in force since January 2024. It will gradually require companies to publish an annual sustainability report as tangible proof of their actions to promote sustainable transitions.

The CSRD is progressively replacing the so-called Extra-Financial Performance Declaration (EFPD), broadening the latter’s scope to cover companies with more than 250 employees and all listed companies, i.e. 50,000 European companies.