{"id":23014,"date":"2024-01-29T15:57:59","date_gmt":"2024-01-29T14:57:59","guid":{"rendered":"https:\/\/longtimelabel.com\/how-do-you-write-a-non-financial-report\/"},"modified":"2025-02-05T14:55:18","modified_gmt":"2025-02-05T13:55:18","slug":"how-do-you-write-a-non-financial-report","status":"publish","type":"post","link":"https:\/\/longtimelabel.com\/en\/news\/how-do-you-write-a-non-financial-report\/","title":{"rendered":"How do you write a non-financial report?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u201d1\u2033 _builder_version=\u201d4.18.0\u2033 _module_preset=\u201ddefault\u201d custom_padding=\u201d0px|||||\u201d global_colors_info=\u201d{}\u201d][et_pb_row _builder_version=\u201d4.18.0\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_column type=\u201d4_4\u2033 _builder_version=\u201d4.18.0\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_image src=\u201dhttps:\/\/longtimelabel.com\/wp-content\/uploads\/2023\/12\/Rapport-Extra-Financier_EN.jpg\u201d alt=\u201dGreenwashing: Definition, Impacts and Solutions by LONGTIME\u201d title_text=\u201dNon-Financial Report (1)\u201d admin_label=\u201dImage\u201d _builder_version=\u201d4.23.1\u2033 _module_preset=\u201ddefault\u201d custom_margin=\u201d|||14px||\u201d hover_enabled=\u201d0\u2033 global_colors_info=\u201d{}\u201d sticky_enabled=\u201d0\u2033][\/et_pb_image][et_pb_text _builder_version=\u201d4.23\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<p><span style=\"font-weight: 400;\">The non-financial report is a highly relevant tool for communicating in terms of CSR. <\/span><span style=\"font-weight: 400;\">Are you having trouble navigating the regulatory texts associated with writing this report? Well, we\u2019ve done it for you.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We will help you understand how to structure it clearly and effectively.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u201d4.23\u2033 _module_preset=\u201ddefault\u201d header_text_color=\u201d#009541\u2033 header_2_font=\u201d|800|||||||\u201d header_2_text_color=\u201d#009541\u2033 header_3_font=\u201d|800|||||||\u201d custom_padding=\u201d||0px|||\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<h2><strong>What is a non-financial report?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">A non-financial report is a document published by an organisation, usually a company, to report on its performance and commitments in terms of social, environmental and societal responsibility. This report complements a company\u2019s usual financial information by providing details of its activities and impacts in these non-financial areas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These documents reflect their policies and strategies for reducing their carbon footprint and aligning their business with sustainable development objectives. Using a range of indicators, stakeholders can assess the organisation\u2019s efforts to make the transition to a greener future. In this way, the reports demonstrate the company\u2019s commitment to operating responsibly and responding to growing concerns about climate change.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To avoid getting lost, here are the definitions of a few acronyms: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>EFPD<\/strong> : Extra-financial Performance Declaration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>NFRD<\/strong> : Non Financial Reporting Directive<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>CSRD<\/strong> : Corporate Sustainability Reporting Directive<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>CRS<\/strong> : Corporate Social Responsibility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>ESRS<\/strong> : European Sustainability Reporting Standard<\/span><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<h2><strong>What are the regulations governing non-financial reporting?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The non-financial report, otherwise known as the EFPD : Extra-financial Performance Declaration is the result of a European directive dating from 2014, the NFRD (Non Financial Reporting Directive) and relating to extra-financial reporting. <\/span><span style=\"font-weight: 400;\">This was transcribed into French law under Ordinance No. 2017-1180 of 19 July 2017 on the publication of non-financial information by certain large companies and certain groups of companies. <\/span><span style=\"font-weight: 400;\">These replace what was previously known as \u201cCSR reporting\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2022, the European NFRD directive was replaced by the CSRD (Corporate Sustainability Reporting Directive), which came into force on 1 January 2024. <\/span><span style=\"font-weight: 400;\">The CSRD (formerly NFRD) requires manufacturers to include, in a specific section of the management report, the information needed to understand their impact on sustainable development issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">They will also have to include the information needed to understand how these sustainability issues affect the development of their business, their results and their situation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><em>In a nutshell:<\/em> <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2014 Adoption of the European NFRD directive<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2022 Integration of the NFRD into a more global directive: the CSRD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024 Implementation of the CSRD<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u201d4.23\u2033 _module_preset=\u201ddefault\u201d header_text_color=\u201d#009541\u2033 header_2_font=\u201d|800|||||||\u201d header_2_text_color=\u201d#009541\u2033 header_3_font=\u201d|800|||||||\u201d custom_padding=\u201d||0px|||\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<h2><strong>Which companies are concerned by the non-financial report and its associated CSR approach?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Large companies are obliged to draw up their non-financial report or EFPD. <\/span><span style=\"font-weight: 400;\">For companies not covered by this obligation, the EFPD remains a very useful document for SMBs, and it can very well be produced voluntarily.<\/span><\/p>\n<p>\u00a0<\/p>\n<h3><span style=\"font-weight: 400;\"><strong>What does French law say about non-financial reporting?<\/strong> <\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree no. 2017-1265 of 9 August 2017 sets out the characteristics of companies required to produce a non-financial report: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Listed company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A balance sheet total of \u20ac20 million or net sales of \u20ac40 million<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">500 employees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unlisted company with total sales of 100 million euros with 500 employees<\/span><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<h2><strong>In which parts of the non-financial report can the LONGTIME\u00ae label be used?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The non-financial performance declaration contains information on the main areas of sustainable development: social data, environmental data. <\/span><span style=\"font-weight: 400;\">The environmental aspect is at the heart of the LONGTIME\u00ae labelling process. You can therefore easily promote the LONGTIME\u00ae label in this section.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In fact, your non-financial report is an excellent way of complying with the law while at the same time communicating concretely in terms of CSR and, in particular, environmental improvement, by including concrete elements linked to the LONGTIME\u00ae label and the sustainability of your products. <\/span><span style=\"font-weight: 400;\">The information contained in the report must be published in accordance with the European Sustainability Reporting Standards (ESRS), which must specify the content and, where appropriate, the structure to be used for the presentation of this information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In simple terms, each paragraph of the non-financial report can be associated with an ESRS standard which describes and structures the data it must contain, as defined by <\/span><a href=\"https:\/\/www.efrag.org\/lab6\"><span style=\"font-weight: 400;\">EFRAG<\/span><\/a><span style=\"font-weight: 400;\"> (European Financial Reporting Advisory Group).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ESRS (European Sustainability Reporting Standard) are European standards for sustainability reporting, covering ESG (Environmental, Social and Governance) aspects and aiming to guarantee the transparency and quality of information. They are part of the CSRD and complement European regulations on non-financial reporting, with a gradual implementation between 2024 and 2028, including sector-specific standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The sections in which the LONGTIME\u00ae label is used are detailed, and there are about fifteen of them!<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u201d1_2,1_2\u2033 _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_column type=\u201d1_2\u2033 _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_image src=\u201dhttps:\/\/longtimelabel.com\/wp-content\/uploads\/2023\/10\/pexels-mart-production-7223040.jpg\u201d alt=\u201dnormes esps LONGTIME<br>\n\u201d title_text=\u201dpexels-mart-production-7223040\u2033 _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][\/et_pb_image][\/et_pb_column][et_pb_column type=\u201d1_2\u2033 _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_text _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d min_height=\u201d135.4px\u201d custom_padding=\u201d67px|||||\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #009541;\">Detailed plan based on ESRS<\/span><\/strong><\/h2>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Below is a detailed outline of the non-financial report based on the ESRS standards. The letter in the name of the standard describes the aspect it targets (E: Environment, S: Social, G: Governance).<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_column type=\u201d4_4\u2033 _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_accordion _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d toggle_level=\u201dh3\u2033 toggle_font=\u201d|600|||||||\u201d toggle_font_size=\u201d19px\u201d global_colors_info=\u201d{}\u201d][et_pb_accordion_item title=\u201dESRS E1 \u2013 Climate change\u201d open=\u201don\u201d _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Sustainable use of resources <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: sustainable management of natural resources, in particular the protection of fragile ecosystems, the preservation of biodiversity and the promotion of responsible water management by extending the life of products through the LONGTIME\u00ae label.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Reduction of GHG emissions: <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: implementing measures to reduce GHG emissions, such as switching to cleaner energy sources, improving energy efficiency, reducing dependence on fossil fuels and extending product lifetimes with the LONGTIME\u00ae label.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The LONGTIME\u00ae label does not appear to be suitable for ESRS E1 points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adaptation to climate change <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessment of greenhouse gas (GHG) emissions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate responsibility<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting and communication <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Awareness-raising and training<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collaboration <\/span><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u201dESRS E2 \u2013 Pollution\u201d _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d open=\u201doff\u201d]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Management of chemicals and hazardous substances <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: how the organisation manages chemicals and hazardous substances, including their storage, safe handling and disposal. This point is checked during the LONGTIME\u00ae audit and is one of the criteria in our sectoral standards.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Prevention measures <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Preventive measures put in place to minimise pollutant emissions or discharges. It should highlight the specific actions taken to reduce pollution at source. The long life of LONGTIME\u00ae labelled products <\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>LONGTIME\u00ae label prevents the accumulation of premature waste<\/strong>.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Waste management and Extended Producer Responsibility (EPR) <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: waste management, in particular sorting, recycling, reuse and reducing waste production. It must explain how the organisation minimises its environmental impact by effectively managing waste. This point is checked during the LONGTIME\u00ae audit and is one of the criteria in our sectoral standards.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Regulatory compliance <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: compliance with environmental laws and regulations relating to pollution. It should also indicate whether the organisation exceeds regulatory standards and how it is committed to achieving higher standards where possible. This point is checked during the LONGTIME\u00ae audit and is one of the criteria in our sectoral standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The LONGTIME\u00ae label does not appear to be suitable for ESRS E2 points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification of sources of pollution<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emission control<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emergency preparedness<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Awareness-raising and training<\/span><\/li>\n<\/ul>\n<p>.<\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u201dESRS E5 \u2013 Resource use and circular economy\u201d _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d open=\u201doff\u201d]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Sustainable design<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: design of products, services and systems that take account of the entire life cycle, from production to end of life, with the emphasis on reducing the consumption of raw materials and energy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Products with the LONGTIME\u00ae label are designed to last over time, they are reliable and repairable. It is within the chapter that the LONGTIME\u00ae label should be promoted, by detailing the characteristics of your products that make them sustainable.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span style=\"font-weight: 400;\"><span style=\"color: #5cc4e7;\"><strong>Resource management <\/strong> <\/span><\/span><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: responsible management practices for natural resources, including reduced consumption of water, energy and raw materials, as well as the adoption of cleaner and more efficient technologies. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Marketing products with the LONGTIME\u00ae label that are designed to last helps to conserve resources. The longer products last, the less resources and raw materials need to be extracted to replace products that fail prematurely and cannot be repaired.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Industrial ecology<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: development of industrial synergies, where companies work together to share resources, waste and skills, thereby reducing their overall environmental impact.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using the LONGTIME\u00ae label means joining a growing network of manufacturers committed to sustainable products. We support this network by sharing knowledge at regular intervals.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u201dESRS S4 \u2013 Consumers and end users\u201d _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d open=\u201doff\u201d]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Consumer rights and customer service<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: Setting up an accessible and efficient customer service, capable of responding to consumers\u2019 questions and concerns. Description of fundamental consumer rights, such as the right to information, the right to product safety and the right to protection against misleading advertising. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">By labelling its products LONGTIME\u00ae, the manufacturer undertakes to respect the rights of consumers, by providing them with safe products, all the information they need to use, maintain and repair the product, and effective after-sales service.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Product safety <\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: Guaranteeing the safety of products and services offered to consumers, by identifying and minimising health and safety risks.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\"> Advertising and marketing<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: the use of honest and non-misleading advertising, and protection against unfair or fraudulent commercial practices. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using the label to communicate the sustainability of your products is a guarantee of clear, transparent, scientifically robust communication verified by a third-party audit, in full compliance with the Green Claims anti-green washing directive.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\"> Consumer education<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: Educating consumers to help them make informed purchasing decisions and understand their rights and responsibilities. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The fact that the label communicates transparently about the sustainability of products makes an effective contribution to educating consumers and raising their awareness of these important issues, and of the need to consume differently and sensibly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The LONGTIME\u00ae label does not appear to be suitable for use in ESRS S4 points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protection of personal data <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dispute management<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u201dESRS G1 \u2013 Business Conduct\u201d _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d open=\u201doff\u201d]<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Integrity and ethics<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: to develop a culture of integrity and ethics within the company, by encouraging honest, fair and morally responsible behaviour.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By mentioning in the LONGTIME\u00ae Conditions of labelling that the company is not involved in ethical violations or practices contrary to quality and ethics, such as programmed obsolescence, industrial espionage or tax fraud, the LONGTIME\u00ae label teams undertake to be in line with concerns relating to corporate ethics.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Protection of human rights<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: to affirm the importance of respect for human rights, by avoiding any discrimination, exploitation or violation of the fundamental rights of individuals throughout the company\u2019s value chain.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The conditions for LONGTIME\u00ae labelling emphasise the importance of repairing any damage caused in the event of a major ethical or environmental violation. This reflects our commitment to taking responsibility for human rights, implementing corrective measures and working to reduce the potential negative impacts caused by our past actions.<\/span><\/p>\n<p>\u00a0<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><strong><span style=\"color: #5cc4e7;\">Social responsibility<\/span><\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theme: to demonstrate the company\u2019s commitment to social responsibility, including positive contributions to local communities and the promotion of sustainable practices. <\/span><span style=\"font-weight: 400;\">The use of the LONGTIME\u00ae sustainability label plays an active role in promoting sustainable production and consumption practices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The LONGTIME\u00ae label does not appear to be suitable for ESRS G1 points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reports and audits on business conduct and ethical performance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency and disclosure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anti-corruption<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conflicts of interest<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][et_pb_text _builder_version=\u201d4.22.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d]<\/p>\n<h3><strong><span style=\"color: #009541;\">ESRS which cannot be used<\/span><\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">For your information, here are some existing ESRS for which it is not possible to use the LONGTIME\u00ae label.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESRS E3 \u2013 Aquatic and marine resources<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESRS E4 \u2013 Biodiversity and ecosystems<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESRS S1 \u2013 Company workforce<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESRS S2 \u2013 Workers in the value chain<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESRS S3 \u2013 Communities affected<\/span><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n\n\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>The non-financial report is a highly relevant tool for communicating in terms of CSR. Are you having trouble navigating the regulatory texts associated with writing this report? Well, we&#8217;ve done it for you. We will help you understand how to structure it clearly and effectively.What is a non-financial report? A non-financial report is a document [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22020,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[448],"tags":[],"class_list":["post-23014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<title>Non-financial report: how should it be written?<\/title>\n<meta name=\"description\" content=\"Discover the importance of non-financial reporting as a CSR communication tool. 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