{"id":3675,"date":"2024-08-22T11:03:00","date_gmt":"2024-08-22T11:03:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3675"},"modified":"2026-02-23T12:46:49","modified_gmt":"2026-02-23T12:46:49","slug":"dpef","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/nl\/dpef\/","title":{"rendered":"DPEF : everything you should know about it"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3675\" class=\"elementor elementor-3675\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c0a35 e-flex e-con-boxed e-con e-parent\" data-id=\"a8c0a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9a746 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"1e9a746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"590\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/Tout-savoir-sur-la-DPEF-Declaration-de-Performance-Extra-Financiere-1200x590-1.webp\" class=\"attachment-full size-full wp-image-3676\" alt=\"Tout savoir sur la DPEF (D\u00e9claration de Performance Extra-Financi\u00e8re)\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/Tout-savoir-sur-la-DPEF-Declaration-de-Performance-Extra-Financiere-1200x590-1.webp 1200w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/Tout-savoir-sur-la-DPEF-Declaration-de-Performance-Extra-Financiere-1200x590-1-300x148.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/Tout-savoir-sur-la-DPEF-Declaration-de-Performance-Extra-Financiere-1200x590-1-1024x503.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/Tout-savoir-sur-la-DPEF-Declaration-de-Performance-Extra-Financiere-1200x590-1-768x378.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1914af e-con-full e-flex e-con e-child\" data-id=\"f1914af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d07e16 elementor-widget elementor-widget-heading\" data-id=\"5d07e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the DPEF ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6399a elementor-widget elementor-widget-heading\" data-id=\"ed6399a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DPEF definition<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f2127 elementor-widget elementor-widget-text-editor\" data-id=\"76f2127\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The non-financial performance declaration (DPEF) is a mandatory report for certain large french companies, introduced by law in 2017. It aims to provide transparent information on the company\u2019s environmental, social, and societal impacts, as well as its actions regarding human rights and anti-corruption efforts. The DPEF is part of a regulatory framework that requires companies to integrate these non-financial criteria into their overall strategy to meet the growing expectations of stakeholders and regulators.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf7063 elementor-widget elementor-widget-heading\" data-id=\"1cf7063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objectives of the DPEF<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f8e828 elementor-widget elementor-widget-text-editor\" data-id=\"9f8e828\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The non-financial performance declaration (DPEF) pursues several key objectives for companies:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24e164 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b24e164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-gas-pump\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 448H16c-8.8 0-16 7.2-16 16v32c0 8.8 7.2 16 16 16h320c8.8 0 16-7.2 16-16v-32c0-8.8-7.2-16-16-16zm157.2-340.7l-81-81c-6.2-6.2-16.4-6.2-22.6 0l-11.3 11.3c-6.2 6.2-6.2 16.4 0 22.6L416 97.9V160c0 28.1 20.9 51.3 48 55.2V376c0 13.2-10.8 24-24 24s-24-10.8-24-24v-32c0-48.6-39.4-88-88-88h-8V64c0-35.3-28.7-64-64-64H96C60.7 0 32 28.7 32 64v352h288V304h8c22.1 0 40 17.9 40 40v27.8c0 37.7 27 72 64.5 75.9 43 4.3 79.5-29.5 79.5-71.7V152.6c0-17-6.8-33.3-18.8-45.3zM256 192H96V64h160v128z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Enhance transparency: provide stakeholders with clear information about the company's environmental, social, and societal impacts.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-car-alt\" viewbox=\"0 0 480 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M438.66 212.33l-11.24-28.1-19.93-49.83C390.38 91.63 349.57 64 303.5 64h-127c-46.06 0-86.88 27.63-103.99 70.4l-19.93 49.83-11.24 28.1C17.22 221.5 0 244.66 0 272v48c0 16.12 6.16 30.67 16 41.93V416c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-32h256v32c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-54.07c9.84-11.25 16-25.8 16-41.93v-48c0-27.34-17.22-50.5-41.34-59.67zm-306.73-54.16c7.29-18.22 24.94-30.17 44.57-30.17h127c19.63 0 37.28 11.95 44.57 30.17L368 208H112l19.93-49.83zM80 319.8c-19.2 0-32-12.76-32-31.9S60.8 256 80 256s48 28.71 48 47.85-28.8 15.95-48 15.95zm320 0c-19.2 0-48 3.19-48-15.95S380.8 256 400 256s32 12.76 32 31.9-12.8 31.9-32 31.9z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Improve risk management: identify and prevent risks related to human rights, the environment, and corruption.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-shopping-basket\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M576 216v16c0 13.255-10.745 24-24 24h-8l-26.113 182.788C514.509 462.435 494.257 480 470.37 480H105.63c-23.887 0-44.139-17.565-47.518-41.212L32 256h-8c-13.255 0-24-10.745-24-24v-16c0-13.255 10.745-24 24-24h67.341l106.78-146.821c10.395-14.292 30.407-17.453 44.701-7.058 14.293 10.395 17.453 30.408 7.058 44.701L170.477 192h235.046L326.12 82.821c-10.395-14.292-7.234-34.306 7.059-44.701 14.291-10.395 34.306-7.235 44.701 7.058L484.659 192H552c13.255 0 24 10.745 24 24zM312 392V280c0-13.255-10.745-24-24-24s-24 10.745-24 24v112c0 13.255 10.745 24 24 24s24-10.745 24-24zm112 0V280c0-13.255-10.745-24-24-24s-24 10.745-24 24v112c0 13.255 10.745 24 24 24s24-10.745 24-24zm-224 0V280c0-13.255-10.745-24-24-24s-24 10.745-24 24v112c0 13.255 10.745 24 24 24s24-10.745 24-24z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Regulatory compliance: ensure adherence to legal obligations regarding non-financial reporting.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-box-open\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M425.7 256c-16.9 0-32.8-9-41.4-23.4L320 126l-64.2 106.6c-8.7 14.5-24.6 23.5-41.5 23.5-4.5 0-9-.6-13.3-1.9L64 215v178c0 14.7 10 27.5 24.2 31l216.2 54.1c10.2 2.5 20.9 2.5 31 0L551.8 424c14.2-3.6 24.2-16.4 24.2-31V215l-137 39.1c-4.3 1.3-8.8 1.9-13.3 1.9zm212.6-112.2L586.8 41c-3.1-6.2-9.8-9.8-16.7-8.9L320 64l91.7 152.1c3.8 6.3 11.4 9.3 18.5 7.3l197.9-56.5c9.9-2.9 14.7-13.9 10.2-23.1zM53.2 41L1.7 143.8c-4.6 9.2.3 20.2 10.1 23l197.9 56.5c7.1 2 14.7-1 18.5-7.3L320 64 69.8 32.1c-6.9-.8-13.5 2.7-16.6 8.9z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Promote sustainability: encourage companies to integrate sustainable practices into their overall strategy.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-tree\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M378.31 378.49L298.42 288h30.63c9.01 0 16.98-5 20.78-13.06 3.8-8.04 2.55-17.26-3.28-24.05L268.42 160h28.89c9.1 0 17.3-5.35 20.86-13.61 3.52-8.13 1.86-17.59-4.24-24.08L203.66 4.83c-6.03-6.45-17.28-6.45-23.32 0L70.06 122.31c-6.1 6.49-7.75 15.95-4.24 24.08C69.38 154.65 77.59 160 86.69 160h28.89l-78.14 90.91c-5.81 6.78-7.06 15.99-3.27 24.04C37.97 283 45.93 288 54.95 288h30.63L5.69 378.49c-6 6.79-7.36 16.09-3.56 24.26 3.75 8.05 12 13.25 21.01 13.25H160v24.45l-30.29 48.4c-5.32 10.64 2.42 23.16 14.31 23.16h95.96c11.89 0 19.63-12.52 14.31-23.16L224 440.45V416h136.86c9.01 0 17.26-5.2 21.01-13.25 3.8-8.17 2.44-17.47-3.56-24.26z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Strengthen trust: build a trusting relationship with investors, customers, and other stakeholders through transparent communication.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac5dc41 elementor-widget elementor-widget-heading\" data-id=\"ac5dc41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is affected by the DPEF ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31185d1 elementor-widget elementor-widget-text-editor\" data-id=\"31185d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<a href=\"https:\/\/portail-rse.beta.gouv.fr\/reglementations\/declaration-de-performance-extra-financiere\">DPEF<\/a> primarily applies to large French companies that meet certain size criteria. The organizations concerned are publicly traded companies, as well as privately held companies with more than 500 employees and either a turnover or a balance sheet total exceeding 100 million euros.<\/p><p>These companies are required to annually publish a non-financial performance declaration in their management report. The DPEF includes information on the company\u2019s environmental and social impacts, as well as its initiatives regarding human rights and anti-corruption efforts. Subsidiaries of large groups may also be subject to the non-financial performance declaration if they meet the same criteria or are included in the group\u2019s consolidation scope.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2882cc2 elementor-widget elementor-widget-heading\" data-id=\"2882cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to prepare and draft a DPEF?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1afe56c elementor-widget elementor-widget-text-editor\" data-id=\"1afe56c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To prepare and draft a non-financial performance declaration (DPEF), companies must first define the scope of their report by identifying the activities, subsidiaries, and geographical areas to be included, taking materiality criteria into account. Next, it is essential to gather the necessary data on the organization\u2019s environmental, social, and societal impacts. Collecting this data can be facilitated by using specific software like <a href=\"\/fr\/solutions\/carbon-cockpit-scan\/\">d-carbonize<\/a>. This process requires close collaboration between different departments such as human resources, CSR, finance, and operations.<\/p><p>Once the data is collected, it must be analyzed and structured to meet the requirements of the DPEF. It is necessary to comply with applicable standards and frameworks, such as the <a href=\"https:\/\/www.globalreporting.org\/\"><a href=\"https:\/\/www.globalreporting.org\/\"> GRI<\/a><\/a> (global reporting initiative) or <a href=\"https:\/\/www.iso.org\/fr\/iso-26000-social-responsibility.html\">ISO 26000<\/a>. The report should detail the company\u2019s policies, actions, and results in terms of sustainability, ensuring clarity and coherence. Finally, it is important to submit the DPEF to both internal and external audits to verify the reliability of the data and regulatory compliance before its publication in the annual report.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08026ac elementor-widget elementor-widget-heading\" data-id=\"08026ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The benefits of the DPEF for companies\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51f9f3f elementor-widget elementor-widget-text-editor\" data-id=\"51f9f3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The non-financial performance declaration (DPEF) offers several benefits for companies. Firstly, it enhances transparency in terms of sustainability, allowing companies to clearly communicate their environmental, social, and societal impacts. This transparency builds trust with investors, customers, and other stakeholders, which can improve the company\u2019s reputation and brand image.<\/p><p>The DPEF also helps organizations better identify and manage non-financial risks, such as those related to climate change, human rights, or corruption. By integrating these elements into their overall strategy, companies can anticipate potential risks and adopt more effective preventive measures.<\/p><p>Moreover, the non-financial performance declaration promotes innovation and competitiveness by encouraging companies to adopt sustainable practices and develop more responsible products and services. It can also facilitate access to green or responsible financing, as more and more investors are incorporating ESG (environmental, social, governance) criteria into their investment decisions. Finally, the DPEF allows companies to comply with existing regulations, thereby avoiding financial penalties and strengthening their market position.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>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.<\/p>","protected":false},"author":1,"featured_media":3676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DPEF : Everything you should know about it | D-Carbonize<\/title>\n<meta name=\"description\" content=\"DPEF is a mandatory report for large French companies, detailing their ESG impacts to improve transparency and ensure regulatory compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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