What is the DPEF and why is it important?
The Déclaration de Performance Extra-Financière (DPEF), or Non-Financial Performance Statement, is a French statutory reporting requirement. It obliges certain companies to publish information regarding their environmental, social, and governance (ESG) performance.
The DPEF was introduced through Regulation No. 2017-1180 and implemented by Decree No. 2017-1265. The framework aligns with the European Non-Financial Reporting Directive (NFRD – Directive 2014/95/EU).
Since 2017, the DPEF has become an important instrument for organizations to transparently communicate sustainability risks, performance, and strategies to stakeholders. It provides investors, regulators, and other stakeholders with a more comprehensive understanding of corporate activities alongside traditional financial reporting.
What should a DPEF report include?
A DPEF report generally contains several components that provide insight into an organization’s non-financial performance.
Key elements include:
Overview of the business model
A description of how the organization creates value and structures its activities.
Main non-financial risks
This may include:
- Environmental risks such as climate change, pollution, and biodiversity
- Social and employee-related risks such as working conditions and diversity
- Risks related to corruption and human rights
Policies and due diligence processes
Organizations must describe the measures and processes implemented to manage these risks.
Results and KPI’s
The report also includes the outcomes of policies, including relevant ESG performance indicators (KPI’s).
Reporting methodology
Organizations should explain the methods and systems used to monitor and report non-financial performance.
From 2023 onwards, it is also recommended to include double materiality considerations and prepare for future alignment with the Corporate Sustainability Reporting Directive (CSRD).
Our approach
Normec Verifavia supports organizations in assessing and verifying their DPEF reporting in accordance with applicable regulations.
Our services include:
- Verification of compliance with statutory DPEF obligations
- Assessment of ESG reports and related KPI’s
For DPEF engagements, we have developed a dedicated Verification Program (reference: DPEF Verification Program v.1 – 26 Sept 2025), which is shared with our clients prior to the engagement phase.
Independent verification of your DPEF reporting provides several benefits:
- Compliance with French ESG reporting requirements
- Increased reliability of your sustainability reporting
- Greater transparency towards investors and stakeholders
- Improved insight into ESG risks and performance
- Better preparation for future European reporting standards such as CSRD
Normec Verifavia's expertise in ESG verification
Normec Verifavia has extensive experience in sustainability reporting and ESG verification.
We support organizations with:
- ESG reporting and assurance
- Carbon footprint verification
- Sustainability reporting in accordance with international standards
- Preparation for CSRD and other ESG regulations
Our independent approach ensures objective, reliable, and transparent verification results.
Want to know more about ESG verification?
Frequently Asked Questions
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The DPEF applies to:
- Listed companies with more than 500 employees and either a balance sheet total exceeding €20 million or turnover exceeding €40 million
- Non-listed companies with an average of 500 employees and either a balance sheet total or turnover exceeding €100 million
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In certain cases, subsidiaries within larger corporate groups may also fall under DPEF obligations, depending on the group structure.
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The DPEF was based on the NFRD, but organizations are increasingly encouraged to prepare their reporting for the Corporate Sustainability Reporting Directive (CSRD).
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Independent verification increases the reliability, transparency, and credibility of ESG reports for investors, regulators, and other stakeholders.