Module XVIII·Article III·~2 min read
ESG in French: Rapport RSE and ESG Criteria
Financial Statements and Analysis
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ESG and RSE in French
What is RSE?
RSE (Responsabilité Sociale des Entreprises) = ESG = ESG reporting = corporate social responsibility.
In the French language, both terms are used:
- RSE / développement durable — the traditional French term
- ESG — anglicism, increasingly common in the financial sector
The Three Pillars of ESG in French
E — Environnemental (Environmental)
| French | Translation |
|---|---|
| les émissions de CO2 / gaz à effet de serre (GES) | CO2 emissions / greenhouse gas emissions |
| l'empreinte carbone | carbon footprint |
| la neutralité carbone | carbon neutrality |
| les énergies renouvelables | renewable energy |
| l'efficacité énergétique | energy efficiency |
| la biodiversité | biodiversity |
| l'économie circulaire | circular economy |
| les déchets / le recyclage | waste / recycling |
| la consommation d'eau | water consumption |
S — Social (Social)
| French | Translation |
|---|---|
| les conditions de travail | working conditions |
| la diversité et inclusion (D&I) | diversity and inclusion |
| l'égalité professionnelle hommes/femmes | gender equality at work |
| la santé et sécurité au travail | occupational health and safety |
| la formation professionnelle | professional training |
| les droits de l'homme | human rights |
| la chaîne d'approvisionnement responsable | responsible supply chain |
G — Gouvernance (Governance)
| French | Translation |
|---|---|
| le conseil d'administration | board of directors |
| l'indépendance des administrateurs | board member independence |
| la transparence | transparency |
| la lutte contre la corruption | anti-corruption |
| la politique de rémunération | remuneration policy |
| la gestion des risques | risk management |
Key Regulatory Requirements (EU)
CSRD (Corporate Sustainability Reporting Directive, 2024): Mandatory ESG reporting for ~50,000 European companies (including subsidiaries of foreign companies in the EU).
SFDR (Sustainable Finance Disclosure Regulation): Mandatory disclosure for asset managers in the EU.
Taxonomie européenne: Classification of environmentally sustainable activities.
Example of ESG Disclosure Language
“In 2023, we reduced our CO2 emissions by 18% compared to our 2019 baseline. Our goal is to achieve carbon neutrality by 2040. We also made progress on our diversity agenda: women now represent 42% of our managers (vs. 38% in 2022).”
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