CSR reports at DECATHLON

The primary aim of a CSR (or ESG) report is transparency, enabling companies to work together and make progress on environmental, social and governance issues. By making this information, their CSR approaches and their commitments public, organisations can encourage an industry, a sector or even their stakeholders to raise their standards and step up their efforts in the face of today's challenges.

This type of report is not just a compliance exercise: it becomes a genuine strategic tool. By taking stock of the past year and its commitments, the company can steer the performance of its teams, monitor the achievement of its objectives and adjust its strategy if necessary. This transparency contributes to better internal decision-making, by providing reliable and relevant data to assess the progress made in CSR.

Beyond regulatory compliance, it also involves internal and external stakeholders by collectively assessing where everyone stands in terms of achieving the objectives set and the actions taken. It's an approach that builds trust and encourages more collaborative management of ESG issues.

A CSR report goes well beyond environmental issues alone. It also incorporates the social and governance dimensions, providing a comprehensive view of the company's actions, impacts and performance. At DECATHLON, for example, we use the term ESG reporting to emphasise this global approach, which goes beyond environmental concerns.

This report is designed to serve several audiences. Internally, it becomes a key decision-making tool, highlighting essential non-financial data for the company. This information provides a better understanding of the impacts, risks and opportunities associated with strategic issues, strengthening the ability of teams to take informed action.

To take this a step further, CSR reporting is part of a dual materiality approach: the aim is not only to measure the company's impact on its environment and stakeholders, but also to assess how external issues influence the company's performance.

In short, a CSR report is aimed at both internal teams and external stakeholders, NGOs, suppliers, customers, authorities, etc., providing clear, strategic data to guide actions and decisions.

The creation of a CSR report is based on a rigorous process that combines information gathering, critical analysis and accessible synthesis. Here are the main stages:

-Gathering information from project managers
The process begins with an internal survey. The people in charge of the various projects are interviewed to take stock of the progress made during the year, covering the three ESG pillars: environment, social and governance.

- Data verification and reliability
The data collected is meticulously examined to ensure its accuracy and relevance. This process includes a precise selection of information, which is often audited to certify its validity.

- Compiling and putting things into perspective
Once the data has been consolidated, it is summarised in such a way as to be accessible to a wide audience: whether a student working on a dissertation or a finance professional, everyone must be able to understand and use the information. The aim is to make the document clear, complete and engaging for anyone interested in ESG issues at DECATHLON.

- External certification
The final report is subject to an overall audit by an independent firm, guaranteeing the reliability and accuracy of the information published.

This work is a real exercise in internal journalism, carried out throughout the year. It's not just a question of collecting data, but also of putting it into perspective, taking a critical look at it, understanding each CSR initiative and ensuring that the information shared accurately reflects the reality of the actions and results.