FD X30-024
FD X30-024

FD X30-024

October 2016
Published document Cancelled

Guide for undertaking verification assignments as defined in Article L. 225-102-1 of the Commercial Code

Le présent document est un guide méthodologique pour aider à la conduite des missions de vérification des informations sociales, environnementales et sociétales dans le cadre de la mise en oeuvre des articles L. 225-102-1, R. 225-104, 105, 105-1, 105-2 et A. 225-1, 225-2, 225-3, 225-4 du Code de commerce.Il s'adresse aux organismes tiers indépendants (OTI).

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Main informations

Collections

National standards and national normative documents

Thematics

Management et performance, QSE, Sécurité, Développement durable et RSE

Publication date

October 2016

Number of pages

32 p.

Reference

FD X30-024

ICS Codes

03.100.01   Company organization and management in general
13.020.10   Environmental management

Classification index

X30-024

Print number

1
Sumary
Guide for undertaking verification assignments as defined in Article L. 225-102-1 of the Commercial Code

Le présent document est un guide méthodologique pour aider à la conduite des missions de vérification des informations sociales, environnementales et sociétales dans le cadre de la mise en oeuvre des articles L. 225-102-1, R. 225-104, 105, 105-1, 105-2 et A. 225-1, 225-2, 225-3, 225-4 du Code de commerce. Il s'adresse aux organismes tiers indépendants (OTI).
Replaced standards (1)
FD X30-024
FD X30-024
July 2014
Published document Cancelled
Guide for undertaking assignments as defined in Article L. 225-102-1 of the commercial code

Le présent document est un guide méthodologique pour aider à la conduite des missions de vérification des informations sociales, environnementales et sociétales dans le cadre de la mise en oeuvre des articles L. 225-102-1, R. 225-104, 105, 105-1, 105-2 et A. 225-1, 225-2, 225-3, 225-4 du Code de commerce. Il s'adresse aux organismes tiers indépendants (OTI).

Standard replaced by (1)
FD X30-024
FD X30-024
January 2019
Published document Current
Guide for undertaking verification assignments as defined in Article L. 225-102-1 of the Commercial Code

Le présent document est un guide méthodologique pour aider à la conduite des missions de vérification des informations sociales, environnementales et sociétales dans le cadre de la mise en oeuvre des articles L. 225-102-1, R. 225-104, 105, 105-1, 105-2 et A. 225-1, 225-2, 225-3, 225-4 du Code de commerce. Il s'adresse principalement aux organismes tiers indépendants (OTI) et pour information aux sociétés concernées par la vérification de leur déclaration de performance extra-financière.

Table of contents
  • 1 Domaine d'application
  • 2 Références normatives
  • 3 Termes et définitions
  • 4 Objectifs et description générale de la mission de vérification
  • 5 Définition de la mission de vérification
  • 6 Dimensionnement de la mission de vérification
  • 7 Contractualisation de la mission de vérification obligatoire
  • 8 Exécution de la mission
  • 9 Rapport de l'OTI
  • 10 Document volontaire, complémentaire au rapport obligatoire de l'OTI (" rapport de mission " ou " rapport de synthèse ")
  • Annexe A (normative) Rubriques type d'un rapport d'OTI
  • Annexe B (normative) Exemples de conclusions du rapport d'OTI dans cas d'insuffisance relevés lors des travaux de vérificationInspiré de l'Avis technique de la CNCC sur la Vérification des informations RSE par l'OTI.
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