Guidelines
Non-financial reporting was prepared in accordance with article L. 225-102-1 of the French Commercial Code and with reference to articles L. 205-101-1, R. 225-105 and R. 225-105-1 on corporate social and environmental transparency obligations and auditing methods. This reporting includes information arising from more recent laws on energy transition and green growth, or on the fight against food waste, as well as on modernizing social dialog and safeguarding career paths. This also integrates the law regarding Duty of Care and the Sapin 2 Law (anti-corruption), as well as the European General Data Protection Regulation (GDPR).
The other guidelines that the Groupe voluntarily follows are:
- GRI standards; (Global Reporting Initiative), the GRI being the main structure followed by the Groupe since 2009. Publicis Groupe follows the GRI’s sustainable development reporting by applying its 10 principles (GRI 101). The 2020 reporting was prepared in accordance with GRI standards: Core option. A GRI content index provides an overview of important information related to sustainable development and is available at: https://publicisgroupe-csr-smart-data.com/en/;
- the 10 Principles of the UN Global Compact, to which Publicis Groupe has been a signatory since 2003, now supplemented by the UN Women’s seven Women’s Empowerment Principles (WEPs);
- the 17 United Nations Sustainable Goals (SDGs). The Groupe has chosen to report on 10 of the 17 SDGs (see Section 4.8);
- the ISO 26000 guidelines, which the Groupe has followed since 2011 in order to better accommodate the views of stakeholders;
- the American SASB (Sustainability Accounting Standards Board) guidelines, drafted in 2014 for the technology and communications sector;
- the OECD guidelines for multinational enterprises (Recommendations for responsible business conduct in a global context) are also used as a reference;
- the United Nations Caring for Climate pledge signed by Publicis Groupe in 2007, as well as the pledges signed by the companies at the COP 21 in 2015 (Paris Agreement);
- the Carbon Disclosure Project (CDP) endorsed by the Groupe on a voluntary basis since 2009 in order to contribute to the general effort to achieve transparency concerning the reduction in greenhouse gas emissions. Environmental data are published using the location-based rule for scope 2;
- the Task Force on Climate-related Financial Disclosure (TCFD) which defines environmental governance and disclosure rules in order to reduce greenhouse gas emissions;
- the Science Based Targets initiative (SBTi), which validates companies’ objectives in terms of reducing environmental impacts and carbon emissions, an approach which is in line with the Paris Agreement 1.5 °C scenario.
The cross-reference table with all of the guidelines used can be accessed by the general public, and the CSR indicators, grouped together according to the GRI grid, or the SDGs, are shown in the CSR Smart data: https://publicisgroupe-csr-smart-data.com/en/.
