There are at least forty-three. Among the most important we find: social issues, environmental and societal commitments of the company.
Here are some examples of the most requested:
• Evolution of remuneration
• Fight against discrimination
• Pollution prevention
• CDI / CDD Outputs
• Time management
• Age groups
• Consumption of water / electricity
• and many others …
Companies absent from regulated markets are entitled to a slightly lighter list of twenty-nine items. They do not have, for example, to evoke their anti-corruption actions or their relations with their subcontractors. The information must be verified by an independent third party organization (ITO), which has been approved by the French Accreditation Committee (Cofrac).
Opera has a ready-to-use CSR indicator standard to save time in setting up and implementing your reporting. It has 28 environmental indicators, 5 societal indicators and 97 social indicators.