Green taxonomy and CSRD

Against a backdrop of tightening European regulatory requirements, notably with the entry into force of the CSRD (Corporate Sustainability Reporting Directive) and the green taxonomy, the automotive industry is faced with the obligation to fundamentally transform its extra-financial reporting practices. The main objective of the assignment was to support a major automotive group in understanding and implementing these new obligations, aligning its activities with sustainability criteria and ensuring the compliance of financial and extra-financial indicators. The aim was also to reinforce the group's CSR strategy, to make the collection and calculation of the KPIs required (sales, CAPEX, OPEX) for eligibility and alignment more reliable, and to ensure transparency vis-à-vis internal and external stakeholders.

The process began with an in-depth analysis of regulatory developments relevant to the automotive sector, in collaboration with the Sustainable Development Department. A structured work program was drawn up, including the organization of multi-disciplinary workshops and monitoring the progress of work on the eligibility and alignment of the Group's activities, particularly with regard to climate change mitigation and the transition to a circular economy. Methodological support was provided to the Finance Department in carrying out a gap analysis of financial indicators and selecting appropriate reporting tools. The assignment also included active participation in the drafting of regulatory reporting, as well as the development of qualitative and quantitative indicators in line with CSRD and green taxonomy requirements.