CSR and regeneration glossary

154 terms on CSR, climate, nature, work and reporting, defined in a few sentences and linked to a reference source.

A

Anti-corruption (Sapin II Act) Governance

France’s Sapin II Act of 9 December 2016 requires companies with at least 500 employees and over €100 million in turnover, or belonging to such a group, to implement an eight-measure anti-corruption programme: code of conduct, internal whistleblowing, risk mapping, third-party assessment, accounting controls, training, disciplinary regime and internal control. The French Anti-Corruption Agency (AFA) monitors compliance.

See also: Whistleblower

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C

CSR (corporate social responsibility) Governance

The responsibility of an organisation for the impacts of its decisions and activities on society and the environment, through ethical and transparent behaviour (ISO 26000 definition).

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D

Due diligence Governance

An ongoing process through which a company identifies, prevents, mitigates and accounts for actual and potential adverse impacts of its operations and business relationships on people, the environment and society. The OECD Due Diligence Guidance (2018) sets it out in six steps, from embedding in policies to remediation. It underpins the French duty of vigilance and the CSDDD.

See also: CSDDD (Corporate Sustainability Due Diligence Directive)

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I

ISO 26000 Governance

International guidance standard on social responsibility, organised around seven core subjects: governance, human rights, labour practices, environment, fair operating practices, consumer issues, community involvement. It is not certifiable.

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M

Mission-driven company (société à mission) Governance

A status that French companies may adopt since the 2019 PACTE Act by writing a purpose (raison d’être) and social and environmental objectives into their articles of association. A mission committee including at least one employee monitors them (a single mission officer suffices below 50 employees), and an independent third party verifies their execution at least every two years.

See also: Purpose and “société à mission”

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P

Purpose and “société à mission” Governance

Since the French PACTE law (2019), a company may write a purpose into its articles, then become a “société à mission” by adding social and environmental objectives, monitored by a mission committee (or a single referent below 50 employees) and checked by an independent third-party body.

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S

SCOP and SCIC (French cooperative companies) Governance

French cooperative companies. In a SCOP (worker cooperative), employee members hold at least 51% of the capital and 65% of voting rights, on a “one person, one vote” basis. A SCIC (collective-interest cooperative) brings together at least three categories of members, including employees or producers and beneficiaries, around a project of collective interest.

See also: Social and solidarity economy (SSE)

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Stakeholders Governance

Individuals or groups with an interest in an organisation’s decisions or activities (ISO 26000): employees, customers, suppliers, shareholders, financiers, local authorities, neighbours and associations. The ESRS distinguish affected stakeholders, with nature as a possible silent stakeholder, from users of sustainability information. Engagement with them underpins the materiality assessment.

See also: Double materiality

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U

UN Global Compact Governance

A voluntary United Nations initiative launched in 2000 that invites companies to align their strategies and operations with ten principles on human rights, labour standards, the environment and anti-corruption. Participants publish an annual Communication on Progress; joining is neither a label nor a certification.

See also: Sustainable Development Goals (SDGs)

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W

Whistleblower Governance

A natural person who reports or discloses, without direct financial compensation and in good faith, information about a crime, an offence, a breach of law, or a threat or harm to the public interest. The French Act of 21 March 2022, transposing Directive (EU) 2019/1937, strengthens their protection and requires an internal reporting procedure in entities with at least 50 employees.

See also: Anti-corruption (Sapin II Act)

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Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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