Corporate Social Responsibility

Our partner, Dauge& Associates, is one of the foremost independent auditing firms to enjoy accreditation as an ITB (Independent Third-party Body), alongside the major players in the auditing and advisory sector, which, is confirmation of their know-how as a specialist.

The values contained in the concept of Sustainable Development are what answer best to the ethical principles of our firm, Fideliance, and, equally, our employees, through the whole Crowe Horwath network.

  1. What is CSR?
    • It is “the responsibility of companies vis-à-vis what impact it might have on society”

      • In order to take on such a responsibility, both legislation and collectives agreements need to be respected;

      • To discharge such duties in full, one has to undertake a whole course of action, in close collaboration with the stakeholders, with a view to taking on board concerns of a social, environmental, ethical order, as well as human rights and consumer rights, in the fields of business and basic economic strategy.

      CSR ensures you maintain a good corporate image and reputation. But, above all, it is for promoting loyalty and motivation among workers, a tool for improving financial returns, thanks to product and services optimisation and to innovation, as well as its being a tool for relieving overheads.

      CSR is a newly-created benchmark and one that can create opportunities in the marketplace by playing a role as differentiator, in addition to creating an eco-friendly value for your company.

      Numerous financial partners work closer and closer with players involved in CSR programs (the implementation by major groups of a quality-commitment charter from suppliers, a reinforcement of procedures in the public sector).

      Today’s market drives groups to publicize their CSR procedures and to put in place an altogether different type of management of corporate social responsibility.

  2. Our commitment in the area of CSR
    • The firm of Dauge& Associates is a trailblazer in the field of Sustainable Development and CSR.

      Our firm, for more than ten years now, has invested energy in favour of sustainable development conducted by businesses of every size and we’ve become very familiar with the implementation process for CSR policies. As a parallel development, several of our clients are, themselves, very much involved in the fields of energy and environmental protection.

      In June 2012, we organised a conference and debate with, as its topic: CSR – more assets than new constraints’ at the Paris Chamber of Commerce

      We carry out comparative analyses on the CSR reports that have been published; equally, we study specific sectors of business, in order to get a clear idea of good practice in the sector and what are its avenues of improvement.

      We completed an analysis of companies listed in sections B and C of the stock market, IT engineering and service companies and agricultural cooperatives. These studies are available on this site, under the heading ‘Our commitment in the area of CSR’

      We think that by publishing this information, companies should see it rather as a way of gaining in assets than a mere obligation placed on them. Our firm is there to accompany groups all along the way with these procedures.

  3. Obligations to publish
    • CSR, from being at the origin of a spontaneous approach coming from business, is now enshrined in framework regulations that are being continually strengthened, ever since the Grenelle Agreement and legislation that stemmed from it.

      Listed companies are already under the obligation to publish this information and have it verified by an ITB.

      For the business year 2014, the SAs, cooperatives and mutual insurance companies have to publish their information as soon as they go beyond being an Agricultural Cooperative or on the borderline of having more than 100 M€ on their financial balance statement and a workforce of more than 500.

      • Whenever a company draws up consolidated accounts, the information supplied is consolidated and has a bearing with the same auditing scope as that given to the consolidated accounts themselves;

      • The obligation to produce a CSR report is still valid for subsidiaries but the legislator has introduced a simplification measure which allows one to draw up a single (consolidated) report ;

      • Subsidiaries with head offices abroad are not exempt from this obligation;

      • French subsidiaries whose parent company has its head offices abroad are also not freed from the obligation to produces a CSR report.

      On the 29th September 2014, the Council of Europe adopted a new directive governing CSRs, to be made applicable in 2017. Large companies will be under the obligation to publish this non-financial information. Companies concerned are those with more than 500 employees and a turnover of more than 40 million Euros, especially companies listed on the stock exchange, credit houses, insurance companies and companies designated as of public interest by a Member State.

  4. Our studies and publications

    Practices in CSR information-supply in 2013 and what is at stake for the 2014 publications

    The firm of Dauge& Associates outlined a state of play for CSR practice concerning companies listed in market sections B and C.
    We are also committed to analysing  the IT engineering and service companies and agricultural cooperatives.
      Read the 2 analyses:

  5. Your CSR contact
    • Your direct contact within the firm of DAUGE

      Sarah GUEREAU, Pertner, Head of Sustainable Development and CSR


  • For more information and for a tailored quote


Our offer of services

For all your CSR information, call on a certified professional.

  • Ask yourself the following questions :

    • Is my company concerned by these regulations ?

    • What CSR information do I have to publish in my management report ?

    • Is my information gathering process well-adapted, relevant and reliable ?

    • Who might verify and certify my information ?

  • Our approach to guidance is performed in 3 steps :

    1. A state-of-play of your company policy and CSR procedures
    2. Being accompanied by an organisation, the implementation of indicators
    3. Editing and drafting your reporting process for the CSR reports

    As an ITB certifiedby COFRAC [‘ComitéFrançaised’Accréditation ‘(‘French Committee  for Accrediting’)], we can verify and certify your published information in the management report.

  • The verification  missions are of 2 types :

    • Ensuring the presence of CSR information in compliance with legislation.

    • Issuing a reasoned opinion on the veracity of the published information.

    The process of certification with COFRAC makes it possible to ensure that the people in charge of verifying have the necessary skills. The ITB delivers services in compliance with the regulatory texts and within the strictures of the frame of reference.


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