What is “extra-financial performance”?

A company's performance can be approached from two perspectives:

1. Monetary performance, which is generally found in the annual balance sheet, turnover, expenses, EBIDTA... This is the traditional economic and financial approach to the valuation of a company.

2. Non-monetary performance, also known as an extra-financial balance sheet, which makes it possible to measure and report on the company's social and environmental responsibility practices, thus promoting sustainable and responsible management.

For example, it includes the monitoring of indicators such as the well-being of employees, the reception of apprentices, the carbon footprint, initiatives in favor of professional equality, and health and safety at work.

This type of balance sheet (DPEF) is now required annually for companies with more than 500 employees and is tending to be adopted at the European level (CSRD) in order to involve an even larger number of companies in the practice of reporting, in particular with the application of environmental, social and governance (ESG) criteria.

It is a constantly evolving balance sheet, now requiring continuous validation through permanent tangible evidence.

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