DPEF: who is concerned ? a guide to obligations

The DPEF primarily applies to large french companies with more than 500 employees and either a turnover or a total balance sheet exceeding €100 million. it also applies to publicly traded companies, certain subsidiaries of groups, and multinational companies operating in france, which must include information on their environmental, social, and societal impacts in their annual management report.
DPEF : everything you should know about it

The DPEF is a mandatory report for large french companies, detailing their environmental, social, and societal impacts. it aims to improve transparency and ensure regulatory compliance in terms of sustainability.