Non-Financial Reporting Declaration
This sustainable development report reflects the measures taken by our teammates that contribute to a sustainable DECATHLON.
DECATHLON is gradually changing the structure and content of its non-financial report to incorporate the new regulatory requirements of the CSRD (Corporate Sustainability Reporting Directive), which was adopted on 10 November 2022 and transposed on 7 December 2023.
Therefore in 2023, DECATHLON changed the way it prepares and presents its NFRD in a process of continuous improvement.
The information is now clearly structured according to major sustainability areas: one section is devoted to environmental topics, a second relates to social issues and human rights, and a third deals with governance and business conduct
issues.
This new architecture makes it possible to better follow the structure of the CSRD’s ESRS standards.