The article 225 requires a CSR reporting obligation:
- for listed companies
- for others companies (number of employees and balance sheet total to be defined by a decree of the State Council (Conseil d'Etat))
It also includes information on the way in which society takes account of the social and environmental consequences of its activity as well as its societal commitments for sustainable development.
The staff representative institutions and stakeholders participating in dialogue with the companies can put forward their opinion on the approach of corporate social, environmental and societal responsibility as a supplement to the indicators presented.
The social and environmental information with regard to legal and regulatory information is subject to verification by an independent third-party body, according to terms set by Conseil d'Etat decree. This verification gives rise to a recommendation which is sent to the shareholders' or members' meeting at the same time as the report of the board of directors or executive board.  
Several State Council (Conseil d'Etat) decrees will enforce this article.
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