Understanding the DPEF (French Non-Financial Performance Statement)

Are you familiar with the Déclaration de Performance Extra-Financière, or DPEF (French Non-Financial Performance Statement)? It is mandatory for some companies, so we explain what is at stake! In 2019, the DPEF came into force. But how does it differ from a CSR report? What are the issues and obligations?  
In this article, we give you all the keys to understanding the DPEF.  

What is the DPEF?

Created in 2019, the Non-Financial Performance Statement, or DPEF, is a document produced by a company to set out the actions it has put in place regarding the social, environmental and societal aspects of its activities and its governance.  
The DPEF is part of the Corporate Social Responsibility (CSR) approach.  

The origins of the DPEF

For a long time, corporate reporting only included financial data, intended mainly for shareholders and investors.  

The French Ministry for the Ecological Transition observed that business activities have an impact on the environment and society. This is how the DPEF came about, at national level but also at European and international level. The aim is to have a report containing non-financial information about a company's activities and the risks those activities may pose to the ecosystem.

What the DPEF contains

The content of the DPEF is governed by a legal framework set out in the French Commercial Code.  

On the social side, the DPEF must present:  

• For societal activity, a description of the main risks generated by the company's activity
• The actions and policies the company has put in place to identify, mitigate and prevent these risks  
• The results of these actions, based on key performance indicators.  

On the environmental side, the DPEF presents:  

• The risks the company's activity poses to the environment (greenhouse gas emissions, impact on biodiversity, etc.)
• The risks the environment poses to the company's activities (rising raw material prices, raw material supply difficulties, climate change, etc.)

Key performance indicators

For the sake of transparency, the DPEF has established criteria and key indicators for analyzing the impact of companies:  

• Greenhouse gas emissions in tCO2eq across Scopes 1, 2 and 3

• Quantities of waste produced  
• Water consumption  
• Energy consumption from renewable sources  

DPEF vs CSR reporting

If you were already used to CSR reporting, here is the main difference with the DPEF:  
The DPEF provides more comprehensive data on environmental issues than a CSR report. The DPEF makes it possible to meet the expectations of all stakeholders, from the wider ecosystem to investors.  

Why produce a DPEF?

The DPEF is a legal obligation for certain companies: listed companies whose revenue exceeds 20 million euros or with more than 500 employees, and unlisted companies above 100 million euros or 500 employees.  

Even if this does not apply to you, the DPEF still makes sense for your company! It helps you achieve transparency about the CSR actions implemented in your company, strengthen trust with your investors, and improve your brand image and employer brand.

How do you produce your DPEF?

It is easier to build your DPEF with outside support. This report will require you to carry out your carbon footprint assessment, analyze the different areas of your business and improve performance to achieve your company's CSR objectives.  

Leasetic supports you in analyzing and adding value to the different areas of your business. Together, we can build a DPEF that addresses your CSR challenges while reassuring and strengthening your relationship with your shareholders and investors.  

Contact one of our experts now to discuss it!  

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