The DPEF, or Non-Financial Performance Declaration, is a report that companies are required to produce annually to disclose their social, environmental, and societal impact. Established under the Grenelle II law in 2010, it applies to:

• Companies with more than 500 employees;
• Publicly traded companies.

The DPEF aims to ensure greater transparency in sustainable development and corporate social responsibility (CSR) by requiring companies to evaluate and communicate their non-financial performance.

The DPEF includes two distinct parts:

1. Policies: A description of the company’s policies on sustainable development and CSR.
2. Performance: An evaluation of the company’s performance against specific indicators.

The DPEF is a crucial tool for assessing a company's commitment to sustainable development and CSR, encouraging them to adopt more sustainable and responsible practices.

Since the introduction of mission-driven companies under the Pacte Law in May 2019, their numbers have steadily increased. French companies are engaging in a structured process, incorporating into their bylaws their raison d’être, the resulting social and environmental objectives, and the mechanisms for monitoring mission execution, including appointing a mission committee and an independent third party.

This status allows companies to:

• Demonstrate their societal contribution;
• Meet stakeholder expectations effectively.