Publications

This report presents an overview of the financial and non-financial reporting of a sample of French listed companies on climate issues. It focuses on three specific topics: the quantitative indicators used by companies to report on climate issues, the information communicated on carbon neutrality commitments for those that have made them, and finally, the accounting implications and climate-related information included in the financial statements. The report presents some good practices and highlights the efforts that are still needed to prepare for the strengthening of the regulatory framework. Download file

The CTH has analysed the characterised reports of the 28 French institutions that took part in this voluntary participation in 2020 on their 2019 financial year. The study provides an exhaustive state of the art of their climate reporting and highlights the most advanced practices. This first study will serve as a reference to see how they are evolving. This memo, the first of a series of three summarising the main findings, focuses on climate governance and strategy and in particular - Governance and management of climate issues - Commitment of issuers - Climate strategy Download file

In order to meet the objective of the National Low Carbon Strategy (#SNBC), which aims is to reduce greenhouse gas emissions by 81% by 2050 (compared to 2015) for the entire French industry, the Industry Department of the French Environment and Energy Management Agency (#ADEME) is drawing up Sector Transition Plans (STPs) which model and analyse possible decarbonation trajectories for the nine most energy-intensive sectors, including the cement industry. Through a co-construction process with the sector's stakeholders, it emerged that the technological and economic challenges for decarbonising the #cement sector by up to 81% are significant. With its 360° vision, the STP also explores the inseparable aspects of the transition: market evolution, costs, financing and jobs. Download file

The objective of the CIMS is to help financial institutions design climate strategies with a high impact on climate change mitigation. It is particularly useful for financial institutions that have made long-term commitments (i.e. "Net Zero" commitments) and wish to implement short-term strategies to meet these commitments. CIMS can be applied at the level of the financial product, the business line or the institution as a whole. Although it is primarily designed for financial institutions, it can also be used as a basis for developing labelling or certification schemes for financial products. Download file

The purpose of the AMF's CCFD report is to accompany companies in the development and implementation of their climate strategy. Find out about best practices regarding carbon neutrality initiatives, resulting actions and how to report on the efforts made. Download file

This second study conducted by the AMF highlights the fact that individuals express a strong need for education and transparency in order to strengthen awareness and confidence in responsible investments. Download file