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DPEF (Déclaration de Performance Extra-Financière)

Understanding the DPEF: A Strategic Tool for Sustainable Transparency 

What is the DPEF?

The Déclaration de Performance Extra-Financière (DPEF), or Non-Financial Performance Statement, is a French regulatory requirement that compels certain companies to disclose key environmental, social, and governance (ESG) information. Introduced under Regulation No. 2017-1180 and implemented by Decree No. 2017-1265, the DPEF aligns with the EU Non-Financial Reporting Directive (NFRD – Directive 2014/95/EU).

Since 2017, the DPEF has become a vital tool for companies to communicate their sustainability performance and risks to stakeholders, going beyond financial metrics to offer a more holistic view of their operations.

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How we support your DPEF journey

At Normec Verifavia we:

  • Verify compliance with regulatory requirements
  • Assess ESG reports and KPIs
  • Provide Independent assurance

Our expertise in ESG assurance and our experience across industries make us a trusted partner in your sustainability disclosure journey.
For the DPEF, we have established a Verification Program (reference: DPEF Verification Program v.1 – 26 Sept 2025), which is shared with our clients prior to the engagement phase.

What does the DPEF include?

The content of a DPEF typically covers:

  • Business model overview.
  • Principal non-financial risks, including:
    • Environmental risks (climate change, pollution, biodiversity);
    • Social and employee-related risks (working conditions, diversity);
    • Anti-corruption and human rights risks.
  • Policies and due diligence procedures in place to manage these risks.
  • Outcomes of these policies, including key performance indicators (KPIs).
  • Methodologies used for reporting and monitoring non-financial performance.

From 2023 onwards, it is also recommended to include references to double materiality and to anticipate convergence with the Corporate Sustainability Reporting Directive (CSRD).

Who is concerned?

The DPEF applies to:

  • Listed companies with more than 500 employees and a balance sheet of more than €20 million, or a turnover of more than €40 million;
  • Unlisted companies with an average workforce of 500 employees and a balance sheet or turnover of more than €100 million.
  • Certain subsidiaries of larger groups may also be subject to DPEF obligations depending on the group structure.

Why is the DPEF important?

  • Transparency: The DPEF enhances stakeholder confidence by demonstrating a company’s commitment to ESG issues.
  • Strategic value: It encourages companies to integrate sustainability into their governance and business models.
  • Regulatory compliance: It helps meet evolving EU and French obligations for sustainability reporting.
  • Anticipation of CSRD: Companies that already prepare for DPEF are better positioned for the upcoming CSRD, which will bring stricter and broader reporting requirements starting in 2025.

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