Stéphane Bellanger

CSRD Implications for Non-EU Companies The CSRD’s expanded scope will directly impact many non-EU businesses that meet certain criteria. These include: These entities must prepare consolidated sustainability reports aligned with the European Sustainability Reporting Standards (ESRS). Reporting requirements include: How I can help For non-EU businesses, especially those with significant operations or clients in France,…

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The file review generally focuses on specific risks as well considering the planning, performance and completion of the audit (in accordance with review checklist). We were engaged 5 times this year so far, by foreign Group Auditors not part of any integrated Networks and Associations because they were considering the most cost-effective approach that was…

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Global warming, pollution, failing human rights in many countries, collapse of biodiversity, inequitable sharing of wealth, questioning of the meaning of corporate action by the youngest… While these major questions dominate the news, how to steer the company in a way that is both lucid and relevant, efficient and responsible? The authors offer a structured,…

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Reminder of the reform timetable  The objective of the reform is to dematerialise invoices so that they contain structured data. The compulsory issue of invoices in electronic format (e-invoicing) and the obligation to transmit information and payment data (e-reporting) will be introduced gradually, depending on the size of the companies: from 1 July 2024 for…

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We are members of the IR Global because it helps us, and in turn our clients, to benefit in several ways, from enhanced training and resources to strict quality standards, opportunities to collaborate and much more. So who are the IR Global and how does this benefit clients? The IR Global is a group of…

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Having just emerged from the pandemic, the France and global economy is facing a challenging future with rising inflation and interest rates globally. Closer to home households are facing significant price rises in pretty much everything from fuel to tomatoes. This will inevitably start to impact businesses, many of which have little, if any reserves…

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Faced with the economic impact of the health crisis, many companies that have found themselves compelled to curtail their business operations have begun restructuring. Besides making personnel redundant, such firms can make use of the various mechanisms introduced by the successive reforms of France’s labour code, such as the collective performance agreement (accord de performance…

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As organisations adapt to the complexities of globalisation, a growing strain on natural resources and the environment, the influx of new technologies, use of social media and increased transparency, with a societal approach to business and ethical behaviour is more important than ever.  Through our Business for Good initiative, we encourage business leaders to ‘think…

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All companies will be obligated to use e-invoicing in France in 2023. This was set in place to reduce VAT fraud and to make invoice management easier for businesses. The French government has recently announced sweeping new electronic invoicing requirements to help tackle VAT evasion. By 2025, new eInvoicing and eReporting obligations will apply to…

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ESSOC Law: the Tax Compliance Audit (“TCA”) is launched – Decree No. 2021-25 and Ministerial Order CCPE2035569A on January 13th, 2021 Announced in 2018 as part of the Law for a State at the service of a trustworthy society (known as the “Essoc Law”), the TCA enables companies to benefit from a contractual service that…

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