Existence of an introduction to the document, selecting the company's relevant and forward-looking information
General summary on the inside front cover with chapters and sub-sections (2 levels)
Indication in the summary of the items comprising the Annual Financial Report
Intermediate summaries at the start of each chapter, with 3rd level headings
Presence in the general summary of a CSR or "Non-financial Performance" chapter
Existence of an Integrated Report (IR)
Presence in the general summary, or intermediate summary, of a section summarizing the company's communication and dialog with shareholders/investors/managers
Presence in the overview of a "Strategy and objectives" section
Presence of a "Taxonomy" section clearly identified in the summary of the CSR/NFPS chapter
Document in a single volume
Name "Universal Registration Document"
Existence of an English version
Name "Universal Registration Document"
Indication of chapters and sub-sections on the top of the page on the outside edge
Indication of the company, title of the document and year at the bottom of the page
Two-column presentation
Index by key words
Existence of a glossary (30 terms and more)
Easily accessible information on the parity, independence and nationality of directors on the Board, at least in the form of key figures
Equity ratios presented in graphic or table form in the report on ex-post compensation
Summary preceding the notes to the financial statements
Presence of graphs in the notes to the consolidated financial statements (3 minimum)
Cross-reference table with Regulation (EU) 2017/1129 including chapters and sub-sections
Cross-reference tables for the Annual Financial Report
Cross-reference tables for the Management Report
NFPS cross-reference tables
Number of pages and/or sections in all the cross-reference tables
Cross-reference tables for the Corporate Governance Report
Duty of Care cross-reference tables
TCFD cross-reference tables
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Precise criteria
Annual Financial Report included and cited on the cover
Annual Report for the General Meeting included
The list of regulated information published during the last 12 months or a precise reference to the website
Selected financial information presented for at least three years
Similar sector segmentation
Mention of revenue and results of various operating segments and by geographic area in the description of activities
Mention of ESG topics in the strategy and of a forward-looking item giving a time line
Short introduction to the "Risks" chapter or to the "Risk Factors" section summarizing the main risks
Presentation of each risk in two clearly identified parts: risk identification and risk management
Precise references from the "Risks " chapter
Existence of a risk mapping or a table summarizing the main risks
Risks: presentation of about 10 risk categories and sub-categories and a maximum of 15 risk factors
Risks: presence of an item enabling the assessment of the net criticality of the risks (value scale, mention, pictogram, amount, etc.)
Risks: identification of ESG risks in the summary presentation of the main Group risks
NFPS: Presentation of the reporting methodology and its scope
Existence of a materiality matrix presenting the dual materiality and the methodology used
NFPS: Presence of the verification certificate by an independent third party
NFPS: Identification of the indicators covered by the assurance given by the independent third party
Presentation of the main items making up the non-financial rating or reference to the corporate website or the website of the non-financial rating agency or presentation of a history of the rating (over at least two years)
Presentation of a selection of important non-financial risks in table form
Human rights: Identification of human rights risks related to the company's activities by geographical area and presentation of related action plans
Environment: identification of the most critical environmental risks by geographic area and related action plans
Presentation of the CSR, Compliance and Cybersecurity organization stating a clear reporting line to the Executive Committee/Management Committee
Presentation for each non-financial risk of its criticality level and/or change in impact (textual or visual information)
Inclusion of the alignment of climate policy with the 2 degree trajectory (or 1.5 degrees) with details of the methodology for choosing the objectives and the means and resources used to achieve the objectives
Presence of indicator(s) on biodiversity and related objective(s)
Reference to a mapping of sites, assets and/or activities presenting a biodiversity risk
Publication of carbon reduction or neutrality objectives expressed in absolute terms and for the 3 scopes
Breakdown of scope 3 according to the 15 categories of the GHG Protocol
Specification of the share of reduction and the share of offset in the carbon neutrality approach (in graphic form or as a %)
Mention of following the Science Based Target Initiative (SBTi)
Specification of the "Gross Risk" impact for CSR risks
Specification of a degree of confidence (or uncertainty) in the climate indicators/objectives
Presence of a section dedicated to sharing value with employees detailing the results of the various mechanisms in place
Revenues eligible for the SDGs selected by the company
Publication of the 14 mandatory Principal Adverse Impacts (PAIs) in the form of a cross-reference table
Presence of the methodology for analyzing the eligibility/alignment, or not, with the taxonomy
Indication of the base year used to define the carbon emission reduction objectives
Scope 3: details of the scope, methodological principles, assumptions used and level of uncertainty
Reference to a Marketplace Governance Code
Annual review of the independence of the Board members
Identification of the members of the Audit Committee and details about their skills
Statement of overall and individual attendance at Board meetings, as well as the number of meetings
Statement of overall and individual attendance at committee meetings, as well as the number of meetings
Reference to the implementation of a succession plan, the date of its last review and details of the work carried out during the review
Opinion on the assessment of the Board with recommendations
Presence of the company's own definition of "business relationships"
Presence of the Internal Rules of the Board of Directors or of the Supervisory Board
Existence of Board of Directors' training
Existence of a CSR Committee or presence of CSR in the work of the Board
Existence of an Ethics Committee or presence of ethics in the work of the Board
Details of Board meetings held without the presence of the executives and the topics discussed in a clearly identified section
Existence of a Compensation Committee separate from the Appointments Committee
Mention of the existence of a management process for inside information
Presence of the policy for monitoring and approving regulated agreements drawn up by the Board of Directors
Specification of the type of participation (physical, videoconference) in Board meetings for each director
Presentation of the process for selecting directors
Presence of the diversity policy in the management bodies (Executive Committee/Management Committee) with precise diversity objectives, the action plans implemented and the time line
Description of CSR skills/expertise on the Board
Presence of environmental issues in the work of the Board
Existence of an annual stakeholder consultation process within the Board/a specific Board and/or Executive Management committee
Breakdown of men and women in the management bodies (Management Committee/Executive Committee) and among executives and publication of the proportion in the form of key figures
Existence of CSR/climate issues training for directors and the number of directors trained
Presence of an employee director on the Compensation Committee
List of discussions, excluding the presence of the executives, with the employee director(s)
Reference in the work of the Audit Committee of its contribution to the preparation and control of non-financial information (climate, biodiversity, social and governance)
Presence of the equality index (gender pay gap) accompanied by the actions implemented and the time line, if the index is less than 75 points, or the objectives for progress on each indicator if the index is less than or equal to 85 points, or a precise reference to the website
Presence of the calculation methodology for the equality index including all compensation paid (fixed + benefits)
Mention of the participation of the CSR Committee/CSR representative of the Board in the development of variable compensation criteria and the performance assessment of executives with respect to these criteria
Specification of the respective roles of the Audit Committee and the CSR Committee with regard to non-financial performance reporting (NFPS)
Report of the Statutory Auditors on regulated agreements
Variable compensation of executives as a percentage of fixed compensation
Methods for fixing the amount of variable compensation and presence of qualitative and quantitative criteria and their weighting in table form
Conditions for holding shares resulting from the conversion of stock options or the granting of free shares or performance shares
Presence of a graph comparing the change in compensation with the change in the company's financial and non-financial performance
Presence in the compensation policy report of all the components of compensation subject to a vote
Specification of the compensation per director, including the distribution rules
Presence in the compensation policy of a table summarizing the amount of indemnities and benefits potentially due to executive corporate officers under different departure assumptions
Specification of the criteria used to determine compensation in the compensation policy
Presence of a table summarizing the regulated agreements in effect and to be voted on, specifying the interest for the company, the level of significance and the services effectively invoiced
Presence of the methodology used to calculate the equity ratios, with details of the percentage of the workforce represented in the scope of consolidation, all components of the compensation of executive corporate officers and all compensation paid or allocated to employees during the year, or justification for not including them
Publication of a ratio representing 80% or more of employees and/or an additional ratio for France and/or Europe
Presentation in a table in accordance with the AMF model of the achievement rates of the objectives set by criterion for the determination of annual variable compensation
Presence of a summary table of the results of the votes on all resolutions relating to corporate officer compensation at the previous GM
Reference to a code or charter of ethics with specific references
Presentation of the Duty of Care Plan incorporating the five mandatory pieces of information
Reference to the implementation of a personal data protection program
Mention and description of an anti-corruption plan in a clearly identified section
Reference to Human Rights governance
Duty of care: publication of a risk mapping or mention of the most critical risks and the procedures implemented to manage them
Presentation of the compliance system in place
Presentation of the results of the ethics whistleblowing system in place, including at least the number of alerts received and processed and the sanctions imposed
Mention of an ethics training program and the number or percentage of employees trained
Mention of the existence of a network of "part-time" ethics correspondents in the group
Mention of the existence of an ethics whistleblowing system with a description of the system or specific reference to a specific document, the ethics charter or the website
Specification in the description of the whistleblowing procedure of an acknowledgement period of less than or equal to seven days
Specification of the last date of update of the code of ethics/code of conduct and of the corruption risk mapping
Mention in the ethics system of the implementation of knowledge tests following employee training sessions and the number of tests carried out during the year
Inclusion of self-financing capacity in the cash flow statements
Environmental risks: mention the impact of climate commitments on financial performance
Presentation of the work done to assess the impact, or otherwise, of climate commitments on the company's financial performance (main judgments, estimates made and time line used)
Voting rights of shareholders holding more than 5% of the share capital
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Comparability criteria
Summary in 6 to 10 chapters
Didactic structure of the document
Relevant chapters named "Risk Factors and Management", "Corporate Governance" and "Non-Financial Performance Statement"
English version identical to the French version, page for page
Presence of key financial performance indicators (at least 1 indicator from the balance sheet, income statement and cash flow statement) and non-financial indicators (at least 2 indicators representative of the 3 ESG pillars) in the presentation of activities or in the introduction to the document
Presentation in graphic form of risk governance
NFPS: reference to a national or international standard
NFPS: existence of a table/mapping of stakeholder dialog
Presentation in the form of a dashboard of CSR issues, objectives over time, assessment criteria and key performance indicators, deadlines set and progress made
Presence of the business model presented graphically and integrating, at least, quantified value creation (presence of KPIs) and market trends
NFPS: presentation of each non-financial issue in 3 parts, implicit or explicit: 1. Risk 2. Policies 3. Performance indicators
Presentation of the SDGs in relation to the company's CSR approach and the associated action plans
Presentation of greenhouse gas emissions in TeqCO2 (metric tons equivalent of CO2)
Presence of a graph describing the low-carbon trajectory over time compared to the objectives to be achieved (set by the company/Paris Agreement) with details about the model or methodology used
Presentation of non-financial indicators over a minimum of 3 years
Use of one or more biodiversity strategy standards (EU Biodiversity Strategy for 2030, Rio Declaration, Post 2020 Global Biodiversity, Act4Nature, SBTN, etc.)
Presence of three Green Taxonomy business tables (Revenue, Capex and Opex) and presence of at least one extract from one of these tables with comments
Comparison of the company's carbon trajectory, from the selected base year, to the projection of a scientific/reference trajectory (sectoral, IPCC, SBTi, etc.)
Summary table presenting the Board's composition
Governance: presence of a table summarizing the AFEP-MEDEF or Middlenext recommendations not applied
Compensation: presence and compliance of the 11 tables of the AMF recommendation
Compensation: presence of the 11 tables of the AMF recommendation numbered accordingly
Presence of a quantitative "environmental" criterion and "social" criterion, in line with the ESG strategy, in the calculation of short-term and medium- to long-term variable compensation and specification of their respective proportions
Presentation in table or graph form of a summary of all compensation paid (short-term and medium- to long-term) during the fiscal year, including deferred compensation from previous years
Graph or table-based changes in equity ratios over the last five years in relation to annual changes in compensation, company performance and average employee compensation
Presence of non-financial criteria in the variable compensation of Management Committee/Executive Committee members
Interest rate and currency risk sensitivity tables
Structured summary of the notes to the consolidated financial statements
Structure of the notes to the consolidated financial statements
"Reference year" column on the left in the financial statements
Capital structure, with important subtotals, relevant lines and distinction between theoretical and exercisable voting rights in a table showing changes over 3 years
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Availability criteria
Filing date with the AMF maximum 5 days after the average filing date of the index
Publication of the English version no later than 7 days after the date of filing of the French version with the AMF
Maximum difference between the date of publication of the results (press release) and the filing with the AMF = average difference of the index + 2 days
THE WEBSITE
Accessibility criteria
Precise criteria
Comparability criteria
Availability criteria
Accessibility criteria
"Regulated information" section from the "Group" or "Investors" home page
Not more than two clicks to access the URD/Annual Financial Report from the "Investors" home page
Existence of a menu with direct access to the sub-sections
Search engine performance
Existence of a "site map" with menu and sub-menus
Direct access to the Universal Registration Document for the current year via a browser
Existence of an interactive version of the Universal Registration Document
Interactive version of the Universal Registration Document: presence in the "Regulated information" section, as well as the PDF
Option to subscribe to an RSS feed or an email newsletter
Prior consent for the use of cookies: presence of three options, i.e., "Refuse all", "Accept all" and "Personalize my choices"
Presence of the multi-year plan to make the site accessible, together with annual action plans, for a maximum of 3 years
The URD is available in PDF format in addition to the ESEF version
Publication of the URD in xHTML format with reader in the Investors section of the corporate site
Adaptation of the URD's ESEF format to on-screen reading: presence of an interactive menu and one-column layout
Digital version of the Half-Yearly Financial Report available on the corporate website
Sustainable Development or CSR tab clearly identified and accessible on the site
CSR report/CSR chapter of the URD accessible from the CSR tab
Existence of a correspondent point of contact in the CSR tab
Easy access (in three clicks) to the gender equality index, the results obtained for all the indicators of the index, the corrective measures to be taken if the index is less than 75 points and the targets for progress for each of the indicators if the result is less than or equal to 85 points
Information on regulated agreements easily accessible (three clicks maximum)
Presence of a section/sub-section dedicated to ethics grouping together at a minimum the ethics charter and related themed charters and including a glossary
No more than two clicks to access the Notice of meeting brochure and/or the notice of meeting in the BALO (French journal of mandatory legal announcements)
Presence of the necessary documents for the General Meeting in the section "Information for the General Meeting" of the "Regulated information" section
Existence of a complete and updated "General Meeting" tab
Interactive version of the Notice of meeting brochure
Information on votes rejected in the GM
Presence on the GM home page, in a specific document/section, of an explanation on how the GM is held and the ways to participate
Easy and public access to the presentation slides of the annual results
Ability to send an email to investor relations
Presence of the investors' presentation slides (roadshows and other meetings)
Presence of ESG roadshow/ESG Capital Day presentation slides
Digital version of the URD: Dynamic summary
Digital version with an Excel download center enabling the download of all of the Excel tables in the document in one click
Option to bookmark the content to create a working document online
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Precise criteria
Effective presence of all regulated information items as defined in Article 221-1 of the AMF's General Regulation in the dedicated section
Presence of press releases regarding availability and of periodic documents in the "Regulated information" section
Presence of the last five Annual Financial Reports (or URDs) in the "Regulated information" section
Indication of the publication date of the documents
Indication of the size of the documents
Presence and quick access to the company's updated bylaws in the GM section or direct link to the updated document
Consistency between the name on the site and the cover of the annual and half-yearly documents
Presence of the declaration of accessibility and/or the percentage of accessibility
Presence of the summary presentation of the CSR strategy and the main non-financial indicators in investor presentations
Presence of non-financial indicators/topics in the press release of annual results
Presence of the date of next year's General Meeting in the timetable
Presence of minutes of the GM (transcript, webcast, minutes)
Presence of the slides shown at the GM
Clarification of the title of the resolution in addition to its number in the table showing the results of the votes and the details of the quorum
Timetable of the main meetings beyond 6 months from now
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Comparability criteria
Easy access through the company's website search engine to the "ethics", "corruption", "strategy" and "sustainable development" topics
Name of the section: "Investors" (with, if necessary, another associated term)
"Investors" home page identical in the French and English versions
Title "Regulated information"
Title "Regulated information"
Distinction made between "Periodic information" and "Permanent information"
At least the "Activities", "Strategy", "Governance" and "CSR" sections appear on the home page of the corporate site, alongside the "Investors" section
No blocking errors in the ESEF file
Minimum presence of the "News", "Agenda", "Contacts" and "Stock market prices" sub-sections in the "Investors" section
Online presence of a document in "machine-readable" format from native Html
Availability criteria
Presence in the GM section of a sub-section dedicated to written and verbal questions as well as answers given before or at the GM
NOTICE OF MEETING BROCHURE
Accessibility criteria
Precise criteria
Comparability criteria
Availability criteria
Criteria for the General Meeting
Accessibility criteria
Paginated summary, on outside or inside front cover
Presence of navigation markers in the document
Publication of a Notice of meeting brochure
Title "Notice of General Meeting brochure"
Merger of the presentation/objectives and the draft resolutions
Existence of an English version
Document available in a version for the visually-impaired
Presence of a summary table presenting all applicable regulated agreements
Presence of the report on ex-post compensation
Presence of an executive summary summarizing the compensation policy and the elements used to assess the compensation paid
Option to vote electronically before the GM
Option to send written questions by email
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Precise criteria
Presence on the cover of the date, time, place and way of holding the GM
Presence of a personalized message from the Chairman
Presence of the information required by Article R. 225-81 of the French Commercial Code
Presence of non-financial indicators in the summary statement or in the key figures of the year
Summary presentation of the company's climate (environmental) strategy with, at a minimum, the objectives pursued and the actions implemented
Information on the directors in office, to be appointed, or to be re-appointed
Graphical presentation of the Board's composition
Information on attendance at Board meetings
Presence of arguments explicitly justifying the proposal to appoint or re-appoint directors, in particular the value-added of the candidates compared to the skills already present on the Board.
Presence of the table on the use of current delegations of authority
Easy access to information on the dates of appointment and re-appointment of directors
Presentation of a summary of the activity of the Board of Directors Committees
Presentation of a summary statement on the activity and assessment of the Board
Presentation of the main elements of compensation in graphic form
Presence of the main elements of compensation, fixed and variable, over the last five fiscal years, at a minimum
Summary of the compensation policy
Presence of a resolution per executive corporate officer for the presentation of the elements of compensation submitted for ex-ante vote
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Comparability criteria
Structure didactique
Summary statement including, at a minimum, commentary on the results, summary tables of the financial statements, outlook, and/or events after the closing date
Effective presence of all necessary information for an informed vote in terms of governance, compensation and regulated agreements
Mapping of the main skills within the Board of Directors
No broadcasting of information relating to directors whose re-appointment or appointment is submitted to the GM
Presentation of regulated agreements submitted to a vote
Presence of the AFEP-MEDEF table on compensation
Availability criteria
Presence of an explanation of the four ways to vote
Minimum time between the date of the notice of meeting in the BALO and the GM
Maximum time between the closing date of the fiscal year and the GM
Criteria for the General Meeting
Deadline for taking into account postal votes or via Internet up to four days before the GM
Deadline for consideration of written questions sent by mail or via the Internet up to 48 hours before the GM
General Meeting with physical presence and live-stream
Questions can be asked verbally during the GM by shareholders participating remotely
Mention of the possibility to give "proxy to a third party" by mail until four days before the GM, or by electronic means until the day before the GM, with details about the practical ways of communicating voting intentions by the proxy
Possibility of reconsidering a vote that has already been cast and the practicalities of doing so
Written and verbal questions and answers will be available on the website no later than the day after the GM
Provision of a replay of the General Meeting on the issuer's website after the meeting
Specification, in the Brochure or a press release, of the name and position of the two scrutineers appointed from among the company's shareholders
Presence in the GM section of the website of a standard form for requesting documents related to the GM, which can be modified
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Plain Language Criteria
Structural readability criteria
Textual readability criteria
Structural readability criteria
Less than 20 words per sentence
Maximum 20% complex sentences
Not more than 80 words per paragraph
Not more than four paragraphs after a sub-heading/intermediate heading
Less than 20 words per bullet point
Textual readability criteria
More than 98% of the sentences in active voice
More than 98% of sentences in the affirmative form
Not more than 1% of non-verb sentences
Not more than 15% of sentences with parentheses
Less than 7% of adjectives
Less than 2% of adverbs
Less than 0.5% of latinisms, anglicisms or English words
Less than 0.5% of jargon, technical or antiquated words
