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1、CSR Barometer-3rd editionRegulation:Accelerator or brake in the quest for sustainable performance?In partnership withGlobal Executive Summary“Beyond the risks and constraints,the European CSRD directive,which came into effect on January 1,2024,represents an exceptional opportunity to accelerate sust

2、ainable transformation in companies,both technically and humanly.By promoting increased transparency in environmental,social,and governance(ESG)practices and facilitating performance comparisons across sectors,the CSRD encourages companies to pragmatically adapt their strategy and operations to inte

3、grate sustainability issues at the core of their business models.*The Impacts-Risks-Opportunities approach makes it possible to better anticipate future challenges and seize new market opportunities.It is crucial not to reduce ambition to a mere compliance exercise:if all efforts are focused on repo

4、rting,there is a significant risk of losing sight of the essential,namely substantial changes in practices and the active pursuit of new strategic differentiation opportunities,especially through innovation.To succeed in the medium to long term,companies must look beyond the administrative obligatio

5、n and use the CSRD as a lever to initiate,accelerate,and scale the necessary internal transformations.This represents a true paradigm shift,prioritizing an expanded vision of overall performance to drive development and strengthen the companys resilience.This enables the continued creation of sustai

6、nable value in an increasingly complex environment.”EditosCdric BaecherPartner,WavestoneIn recent years,the CSR Directors position has become institutionalized within the company,and their mission has been standardized.They have gathered and orchestrated actions aimed at demonstrating that the compa

7、ny acts in a Responsible manner by respecting its environment and ecosystem.The arrival of the CSRD in Europe will evolve this role and increase its level of responsibility.Indeed,the CSRD,with its ambition and extensive scope,emphasizes the Sustainability of the business model,which goes beyond the

8、 current notion of Responsibility.The CSR Director will therefore have to integrate this mission of Protecting the companys business model,where identifying and assessing threats(risks)becomes the central theme for developing action plans and mobilizing the necessary financial resources.The new Sust

9、ainability Director will thus take on a much more strategic and long-term role in the future.Sbastien MandronC3D BoardMember*Corporate Sustainability Reporting Directive WAVESTONE|3Key findingsThoughts on Planetary Limits69%of companies have already initiated specific discussions or studies to asses

10、s the compatibility of their business models with planetary boundaries.01A persistent lack of skills to support the transition74%of companies still identify the lack of specific CSR skills within their teams as a major obstacle to implementing sustainable strategies.02The critical influence of custo

11、mers on CSR strategy88%of respondents indicate that their customers are among the top 3 external stakeholders to consider when developing their CSR strategy and transforming their business model.03A challenge to master the complexity of CSRD and make it a lever for transformation70%of respondents se

12、e the complexity of CSRD as a major obstacle to its adoption,it is nevertheless perceived by the majority(71%of responses)as an opportunity to improve performance and sustainably transform the company.Although04 WAVESTONE|401.Rethinking business models and developing skills for sustainable transform

13、ation“We have long recognized the importance of planetary boundaries and the need to adapt our business model accordingly,and we are responding by mobilizing our economic partners.Our business model has adapted to become one of the worlds leaders in the fight against climate change.But there is stil

14、l a long way to go.”Gilles Gilles VermotVermot-Desroches Desroches Chief Citizenship Officer,Schneider Electric WAVESTONE|5Companies Are Stepping Up to Meet the Challenges of Global LimitsWhat are planetary limits?These are nine ecological thresholds that humanity cannot exceed without risking major

15、 disruptions to Earths systems.These limits call for sobriety and regeneration to anticipate crises,manage resource costs and secure supply chains.Six of these limits,including the integrity of the biosphere,have already been crossed.79%of respondents indicate that their CSR objectives meet current

16、environmental and social challenges.Today,most responding companies are beginning to explore the possibility of transforming their business models in light of the urgency related to exceeding planetary boundaries.Indeed,69%of companies have already initiated discussions or launched dedicated studies

17、.This shift in perspective highlights the need to gradually evolve business models:far from simply greening the current economy,the goal today is to produce essential goods and services that meet fundamental needs while adhering to sustainability principles.*Official source presenting the concept of

18、 planetary limits:https:/www.notre-environnement.gouv.fr/themes/societe/article/limites-planetaires30%32%27%10%1%Thinking about Compatibility between Business Model and Planetary LimitsThe topic is not on the agendaThe topic has already been addressedReflections are underwayA study is underway and h

19、as been completedI dont knowStrongly disagreeSomewhat disagreeNo opinionSomewhat agreeStrongly agreeEvaluation of CSR ambition in companies in response to social and environmental challengesThe CSR objectives are in line with current challengesInterviewIsabelle SpiegelEnvironmentDirector,VinciHowHow

20、 dodo youyou establishestablish a a corporatecorporate cultureculture thatthat takestakes CSRCSR issuesissues intointo account?account?To create and disseminate a common culture within the VINCI group,we make significant efforts and seek innovative ways to engage teams at all levels.Firstly,there is

21、 an annual highlight for everyone with VINCI Environment Day on September 24.Additionally,we have an internal competition launched in 2020 and renewed in 2024,the Environment Award,to encourage action and support environmental initiatives.This competition,which lasts almost two years,invites candida

22、tes to prepare concrete projects over six months,with regional phases and support from experts and juries.Once the winners are selected,we help them deploy their initiatives in internal and external markets.For example,the latest grand prize was awarded to an ultra-low carbon concrete solution,reduc

23、ing emissions by up to 70%,which was deployed three years later on several dozen projects.The cultural integration also largely occurs through word-of-mouth and emulation.For example,a colleagues successes inspire others and foster a desire to progress.Additionally,we facilitate internal communities

24、,such as Ecowork,a community dedicated to sustainable cities that brings together employees from all our entities.HowHow dodo youyou sustainsustain variousvarious ESGESG (here,(here,environmental)environmental)initiativesinitiatives inin suchsuch a a largelarge andand decentralizeddecentralized stru

25、cture?structure?We animate initiatives by country or region through pivotal clubs,gathering leaders from various geographic entities to encourage the sharing of best practices.We also aim to mobilize the most competent experts within technical coordination,regardless of their hierarchical level,to e

26、nsure diverse representation in our discussions.This approach allows us to benefit from diverse expertise,insights,and experiences,emphasizing the internationalization of our efforts.HowHow doesdoes thethe shiftshift towardstowards sustainablesustainable practicespractices contributecontribute toto

27、thethe skillsskills developmentdevelopment ofof youryour employees?employees?With the adoption of new techniques in our project execution,employees skills are gradually evolving towards sustainable practices.For instance,the introduction of low-carbon concrete on our construction sites requires adju

28、stments in work practices,contributing to the development of new skills.This evolution is accompanied by a high level of employee engagement,as they become increasingly invested in this transition.Another example is VINCI Real Estate setting a goal to generate 50%of revenue through urban recycling,s

29、urpassing regulatory sustainability standards,thereby providing new opportunities for skills development within our teams.These advancements are supported by heightened awareness and increasing commitment from senior management,fostering strong employee involvement in these initiatives.Establishing

30、a corporate culture that considers CSR issues is a powerful lever for engaging employees and driving transformation,requiring sustained efforts and innovative initiatives.WAVESTONE|7Nearly three-quarters(74%)of companies identify the lack of human resources and time as a major barrier to implementin

31、g their CSR policies.Over half(52%)also consider the lack of financial resources to be a significant obstacle.Clear directives and the deprioritization of CSR issues are also cited by 43%of companies as significant challenges.By allocating sufficient resources and clarifying objectives,companies cou

32、ld enhance their overall performance and ensure sustainability while meeting the increasing expectations of society and markets regarding sustainability.Increasing investments are essential to address challenges in terms of resources and CSR skillsLack of human resources and time74%-3pp*Difference i

33、n percentage points(pp)compared to the 2023 barometer results(134 respondents)Despite a strong interest among employees in CSR issues,only 58%of companies indicate that a small proportion of their employees are actively engaged in CSR initiatives.This low engagement can partly be attributed to a lac

34、k of specific skills within teams,a challenge acknowledged by nearly three-quarters(74%)of surveyed companies.Moreover,consistently updating knowledge and expertise in CSR topics is crucial as these fields evolve rapidly.To effectively address the necessary transformations,it is essential to invest

35、in ongoing training,systematically integrating CSR topics into programs for both executives and operational teams.Proportion of employees engaged in CSR initiativesInterviewRmi-Pierre LapprendFormer Directorof CSR Engagement,Maisons du Monde How do you ensure business transformation to meet growing

36、CSR requirements?Within the CSR department,weve established a transformation unit tasked with supporting various business teams in developing their respective roadmaps.By promoting CSR initiatives across every function,we enhance business operations by fostering the development of new skills.Most im

37、portantly,weve facilitated the emergence of new roles that address environmental and societal challenges within the company.Thus,to strengthen the sustainability of our products,a Responsible Offer unit has been created within the Offer department,focusing on supplier social risks,environmental audi

38、ts,material traceability,and the integration of renewable materials.It closely collaborates with the design,procurement,and supply chain teams to ensure the integration of CSR criteria into product selection and creation processes.In our stores,new roles have emerged with the establishment of an RSE

39、(CSR)ambassador network across all boutiques.This has led to significant changes for store managers and technical teams,who are now integrating environmental best practices alongside maintaining operational performance.Beyond transforming our business functions,how do you promote a better integratio

40、n of CSR issues at all levels of the company?Our network of CSR champions plays a crucial role in disseminating best practices and operational goals throughout the organization.Each champion,typically a manager who is a member of a management committee(CODIR),addresses specific issues within their d

41、epartment:responsible digital practices within IT,circular economy in logistics,green finance in finance department,etc.This approach aims to align individual objectives across all management committees to integrate CSR issues effectively.The goal is to mobilize the entire organization across all fu

42、nctions through the role of these champions and at every level.This starts with mobilizing our 350 CSR ambassadors in stores who oversee environmental performance and raise awareness among teams and customers about our commitments.Finally,it involves integrating CSR objectives into the compensation

43、of top management and executives,thereby encouraging action.Fully integrating CSR into the strategic vision is the true catalyst for business transformation.WAVESTONE|902.Deploying an effective CSR strategy through key stakeholders:Customers and top management“To create and disseminate a common cult

44、ure within the VINCI Group,we are making significant efforts and exploring innovative ways to engage teams at all levels.Isabelle SPIEGELEnvironment Director,VINCIInterviewGraud PELLAT DE VILLEDONCSR Director,ID LogisticsHow do your clients influence your CSR initiatives and how does this translate

45、internally?As a service provider,we largely evolve in sync with our clients.When our clients show interest in specific CSR initiatives,we support them in this direction alongside our standard actions.Our commitment to clients translates into a constant effort to integrate CSR initiatives and practic

46、es into our service model,taking into account their specific demands and constraints.For example,we assist our clients in optimizing their processes to reduce waste,while considering their operational constraints.Despite our contracts often being short-term,we are fully committed to implementing sig

47、nificant operational changes that can have long-term positive environmental impacts.This approach strengthens our positioning as a strategic partner focused on sustainability,placing the expectations and needs of our clients at the forefront of our considerations,while striving to align with sustain

48、able practices in line with our CSR strategy.Next,it is crucial to engage all our employees so that CSR,with all its facets,becomes an integral part of our overall client approach.While the topic is currently very popular,creating a sustainable culture requires educating and raising awareness intern

49、ally.Our new CSR culture therefore requires specific training programs.Awareness sessions such as La Fresque du Climat are necessary to acculturate our employees.These are complemented by training sessions that include specific modules demonstrating concretely how CSR applies to our roles and respon

50、sibilities.How do you approach the challenges related to waste management in your sector?Waste management presents a significant challenge for us because most of it originates from our clients rather than our internal processes.There is a crucial issue of traceability with these wastes.We have set a

51、mbitious goals for reusing waste in our exit processes.We are also implementing concrete actions,such as transitioning to reusable packaging.While we face challenges related to standardization and automation of our operations,we are adopting a creative and flexible approach to integrate sustainable

52、practices into our processes.Engaging our clients in more sustainable practices represents a crucial challenge,demanding an innovative and collaborative approach to successfully navigate this transition.WAVESTONE|11Deploying an effective CSR strategy through key stakeholders:Customers and top manage

53、mentCompanies are facing increasing pressure from external stakeholders,particularly customers who are becoming more sensitive to environmental and social issues.For 99%of respondents,building a strong brand image is a crucial,if not decisive,challenge.Additionally,investors and shareholders are als

54、o a top priority for 67%of respondents,followed by suppliers and subcontractors at 65%.These groups are vital to the business models of companies,emphasizing that the shift towards effective CSR cannot be sidelined.of companies recognize their customers as key stakeholders in the development of thei

55、r CSR strategy.88%-5pp*In 2024,a significant evolution is observed in the commitment of top management towards CSR:93%of companies have integrated a CSR representative into their executive committee.Additionally,90%of respondents believe it is crucial for a member of the COMEX or CODIR to champion C

56、SR issues.This approach promotes internal prioritization of CSR topics and ensures informed decision-making oriented towards sustainable and innovative practices.These initiatives enhance the credibility of the company and its commitment to both internal and external stakeholders,directly impacting

57、its reputation.94%of companies believe it is important for CSR issues to be championed by a member of the Executive Committee(COMEX)or Executive Management Team(CODIR).90%*Difference in percentage points(pp)compared to the 2023 barometer results(134 respondents)InterviewLaura PalmeiroHead of Sustain

58、able FinanceHead of Sustainable Finance,Danone,DanoneHow is Danone committing to sustainable transformation and how is this transformation supported?Since 1972,Danone has been committed to a dual economic and societal project.Faithful to this commitment,the company has always worked towards harmonio

59、us progress,combining economic performance with a positive societal impact.Today,we are renewing this strategy with the Danone Impact Journey,an initiative aimed at rethinking our business model for an even more responsible and sustainable future.This program is based on three pillars:improving heal

60、th and well-being through healthy eating,reducing our environmental footprint by adopting sustainable practices,and supporting local communities by promoting social inclusion.This program inspires every level of our organization,supporting our commitment to creating a better future for all.This appr

61、oach is made possible by two essential levers:company management,which guides our mission towards meaningful innovations and a positive impact,and corporate culture,which naturally fosters the engagement of all stakeholders.What is the impact of this transformation within the Finance function?We hav

62、e decided to transform our organization by creating a new department that brings together all positions responsible for measuring non-financial performance.This new team,directly reporting to the CFO and supported by company management,is dedicated to the measurement,controlling,and reporting of non

63、-financial elements.This initiative was essential given the growing importance of CSR topics in the decision-making process,as well as to meet the needs of external information users.The challenges related to the arrival of the CSRD accelerate this transformation.Although some aspects of the regulat

64、ion may be perceived as restrictive in the short term,they can help companies better assess their impacts,thus promoting positive long-term evolution.However,we recognize the challenges associated with the rapid implementation of this regulation and the need for adjustments and harmonization over ti

65、me.Indeed,the regulation and practices will likely evolve to better meet the needs of companies and promote effective harmonization.Management support is a necessary condition for the success of sustainable development initiatives.WAVESTONE|13Batrice JUNG&Caroline GONINCSR Director&Chief Human Resou

66、rces and CSR Officer,Transdev“Significant efforts in change management will be necessary to make the CSRDs reality as pragmatic as possible.It must serve both global and local business objectives,as well as the overall transformation of the company.03.Making CSRD a transformation lever despite its c

67、omplexity WAVESTONE|1475%of companies subject to CSRD have already started their compliance process.What is the CSRD?La CSRD(Corporate Sustainability Reporting Directive)is a recently published directive by the European Union that mandates over 50,000 companies in Europe to disclose an expanded set

68、of CSR(Corporate Social Responsibility)data.This includes primarily environmental and social aspects,as well as governance issues.To comply with CSRD,companies must publish:Detailed information on their sustainability risks and opportunities,as well as the impact of their activities on the environme

69、nt and society.Their policies,action plans,and sustainability objectives.Information on the governance of these matters.The requirements for traceability and auditability of information necessitate that companies establish robust processes to identify and collect the necessary data and structure it

70、in their new reporting framework.The results of our study show a movement among companies to comply with the CSRD.Indeed,75%of respondents(subject to the CSRD between 2025 and 2027)have begun their efforts to comply with the CSRD:specifically,75%have completed or are in the process of completing the

71、ir double materiality analysis(specifically 94%for respondents subject to the CSRD in 2025 and 36%for those subject in 2026),43%are working on data collection,and 49%are implementing a new operational model to meet CSRD requirements,including new processes and tools.These figures reflect the importa

72、nce companies place on preparing for these new regulatory requirements.Additionally,78%of respondents indicate they have launched or will soon launch change management plans,essential for engaging stakeholders and transforming processesImplementation of change management plansOngoingComing up in a f

73、ew monthsNot plannedWork not startedWork in progress or completedDouble materialityanalysisDeployment of a new operational model(evolution of processes and tools)Data collection for the upcoming CSRD-compliant reportingInterviewBatrice JUNGCSR DirectorHow does Transdev position itself regarding sust

74、ainability?As a public transport company,Transdev naturally engages in activities that are virtuous socially and environmentally,contributing to the development of collective transportation modes and facilitating mobility for a wide audience.Beyond this virtuous DNA,Transdev continuously strives to

75、further its ambitions in sustainable strategy by investing in clean technologies and implementing local initiatives to enhance sustainability and the quality of life in the communities it serves.Discussions are ongoing regarding the sustainability of our model,taking into account planetary boundarie

76、s.DoesDoes thethe obligationobligation toto complycomply withwith thethe CSRDCSRD implyimply changeschanges inin youryour organizationorganization andand processes?processes?Through the process of compliance with the CSRD,we will continue to work collaboratively with various communities and sectors.

77、Significant efforts in change management will be necessary to ensure that the reality of the CSRD is made as pragmatic as possible.This should serve both global and local business objectives,as well as the overall transformation of the company.As a public transport company,we also face the significa

78、nt challenge of engaging our clients,the public authorities,who are not subject to the CSRD.This will require close collaboration to align sustainability goals and ensure consistency in the initiatives undertaken.What will be the impact of the CSRD on the operations?Our core business involves assist

79、ing communities in developing their transportation systems,and our activity is distinguished by our ability to work closely with local stakeholders.Therefore,we need to focus on responding to specific operational situations rather than just focusing on indicators.CSR and the transformation of our of

80、ferings occur at the local level.Regarding the CSRD,our challenge is to make concepts concrete and operational for frontline team leaders.Managing sustainable performance must be integrated into operational performance,thus promoting incremental innovation.What we must avoid is spending too much tim

81、e on reporting at the expense of taking concrete action.Finally,its important to strike a balance between identifying and addressing material issues as per the CSRD and continuing to work deeply on topics that are significant to our business.This involves maintaining a comprehensive approach that co

82、nsiders both regulatory requirements and specific business priorities.The CSRD represents a real opportunity to strengthen the integration of CSR into corporate strategy and place sustainability issues at the heart of their business model.Caroline GONINChief Human Resources and CSR Officer,TransdevE

83、ditosIntroductionChiffres clsMthodologieChapitre 1Chapitre 2Chapitre 3GlossaireRemerciementsInterviewGilles VERMOT-DESROCHES Chief Citizenship Officer,Schneider ElectricAccording to you,what are the advantages and potential constraints related to compliance with the CSRD?On one hand,the CSRD is expe

84、cted to accelerate the transformation of companies that have not yet committed to necessary social and environmental transitions.On the other hand,its comprehensive nature might give the impression that understanding developments is solely about strict comparison of audited data,potentially overshad

85、owing pioneering ambitions.However,imposed constraints do not necessarily foster innovation or sincere commitment,especially without considering innovation within sustainability criteria.CSRD risks emphasizing regulatory compliance at the expense of strategic analysis,despite its dedicated chapter.W

86、hile it may streamline data,critical information could get lost in the overall flow,failing to reflect a companys trajectory accurately.What truly matters is not just measures and indicators,but actual impact and mobilization.Therefore,its crucial to strike a balance between compliance and pioneerin

87、g progress,continuing to innovate and explore new challenges beyond mere regulatory alignment.To shape tomorrows world,the focus shouldnt be compliance but innovation and evolving business models in line with ESG criteria.What is the status of your reflections on the compatibility of the companys bu

88、siness model with the concept of planetary boundaries?Our core business has undergone radical evolution over the past twenty years.Our objective is twofold:to promote the electrification of all uses and drastically increase all forms of decarbonized electricity production,while using digital technol

89、ogiesincluding AIto enhance efficiency and sustainability across industry,networks,buildings,and homes.We assist our clients in their decarbonization efforts and strategies for regeneration.For example,as early as 2004,we created the Schneider Sustainability Impact,a tool that measures the companys

90、impact and enables the setting and tracking of performance indicators.Our current business model has shifted from primarily selling electrical equipment and high/medium voltage gear to developing solutions that accelerate and facilitate necessary environmental transitions.Your question implies that

91、companies are just beginning to recognize the importance of planetary boundaries and the need to modify their business models.Schneider Electric has been aware of these issues for a long time and has responded by mobilizing its economic partners since 2004.Our business model has adapted to become a

92、global leader in combating climate change.However,there is still a long road ahead.Innovation is a key element in building sustainable business models and cannot be confined to a framework.WAVESTONE|17EXTERNALCaroline GONINChief Human Resources and CSR Officer TransdevBatrice JUNGCSR DirectorTransde

93、vRmi-Pierre LAPPRENDFormer Director of CSR EngagementMaisons du MondeLaura PALMEIROHead of Sustainable FinanceDanoneGraud PELLAT DE VILLEDONCSR DirectorID LogisticsIsabelle SPIEGELEnvironment DirectorVINCIGilles VERMOT-DESROCHES Chief Citizenship OfficerSchneider ElectricWAVESTONECdric BAECHERPartne

94、rLeah BALLManagerBrnice BOURGEOISSenior ConsultantAlbane DEMARETSenior ConsultantJeanne NGUYEN Senior ConsultantMarie BAUCHETConsultantFlorine MAINCENTAnalystC3DSbastien MANDRONBoard MemberWavestone and C3D would also like to thank all the respondents to the survey on which this edition of the CSR B

95、arometer is based.Contributors WAVESTONE|18This study is based on responses from 125 representatives of CSR(Corporate Social Responsibility)function working within French organizations,collected during March and April 2024.The objective of the questionnaire submitted to them was to assess the evolut

96、ion of governance,processes,and roles within the context of sustainable transformation,highlighting their maturity level in response to the new European sustainability reporting framework(Corporate Sustainability Reporting Directive,CSRD)as well as the challenges encountered.Among the respondents,39

97、%hold positions as CSR Directors at Group level or within a Business Unit(BU)/subsidiary,while 26%are CSR Managers at Group level or within a BU/subsidiary.The remaining respondents include CSR officers or CSR project managers.In parallel with this approach,6 qualitative interviews were conducted wi

98、th CSR Directors to further explore the issues and perspectives related to the sustainable transformation of organizations.125respondents6 companies interviewed in qualitative interviews:Number of respondent companies,whether subject to CSRD or notBusiness sectors of the respondent companiesMethodology41%38%4%18%202520262027NonNoFinancial ServicesIndustriesTransports and servicesDistribution and consumer goodsConsultingEnergies&UtilitiesPublic sector&international institutionsOthers WAVESTONE|19Our CSR expertsAdd pictureCdric BAECHER Partner,WavestoneJan-Hendrik UhlenbergPartner,Wavestone