CSR (Corporate Social Responsibility) approach

Why would you adopt a CSR approach?

Adopting a CSR approach gives us the tools to take concrete actions to tackle today's challenges: climate change, social inequalities, attracting talent, transparency and compliance. The goal is also to build a relationship based on trust with our customers, teams, partners and beneficiaries.

Meeting consumer expectations

Consumers look for more than just a product or service. They want to understand what is at stake, be part of something bigger and be involved in the process. And they expect companies to assert a position, to take concrete measures for the common good via the CSR approach. 

According to an IFOP study, 51% of French people expect a company to be beneficial to society. Another study conducted by Kantar shows that 86% of French people believe that a brand should be committed to societal or environmental causes. 

These figures speak for themselves: the CSR approach has become a key factor in earning loyalty, guiding consumption choices... and causing customers to walk away sometimes. 

Attracting and retaining talent

Today, candidates are looking for value, meaning and work-life balance. When looking for a job, the CSR approach makes all the difference. A committed company is more attractive to younger generations, particularly millennials and Generation Z people. Environmental issues, inclusion and quality of life at work are among their most important criteria. 

A well-managed CSR policy also strengthens employee loyalty. Employees feel a sense of belonging and are proud to be part of a meaningful collective project. The CSR policy also promotes internal commitments: remote work, inclusion, professional equality, well-being, solidarity…

Ensuring the future of the organisation in the long run

The world is changing fast. Societal expectations are evolving, new crises are erupting, and standards are only getting tougher. A CSR approach enables an organisation to better anticipate transformations and adapt smoothly. By implementing social, environmental and ethical criteria into its strategy, the company can build resilience. It identifies risks earlier, seizes opportunities for sustainable innovation, and limits the consequences of potentially obsolete practices. 

That way, we ensure that our business is viable over the long term and stays in line with market changes, public policy and the expectations of our stakeholders (customers, employees, investors, local authorities, etc.).

Ensuring compliance with CSR requirements

In recent years, the regulatory framework for CSR has become much stricter. This has been the case for the Extra-Financial Performance Statement (EFPS). Mandatory since 2017, the EFPS is an annual report that presents the CSR actions implemented by the company in a clear, structured way. It covers the social, environmental, societal and governance issues relating to its activities. 

• For whom? Companies with over 500 employees and exceeding a capital threshold (ranging from €20 million in total assets or €40 million in sales, to €100 million).
• What themes? Working conditions, environmental policy, respect for human rights, anti-corruption, etc.
• Why? To inform stakeholders of the company's commitment and report on its social responsibility.

Anticipating changing regulations

The regulatory framework surrounding the CSR approach is getting more and more stricter. A new European directive, the Corporate Sustainability Reporting Directive (CSRD), will radically change the requirements a company must comply with. Adopted at the end of 2022, this directive aims to harmonise and extend non-financial reporting across the European Union. It will gradually replace the current DPEF, imposing greater transparency, verifiable data and rigour in CSR publications. 

Initially scheduled for 2026, its implementation has been postponed to 2028 for the relevant companies. This postponement has yet to be validated by the European Council before it becomes official. 

What’s new with the CSRD: 

• It concerns more companies (particularly those with more than 250 employees, from 2028).
• It requires the use of European reporting standards (ESRS).
• It reinforces control by an independent third-party organisation.
• It requires specific data on ESG (environmental, social and governance) risks and impacts. 

By implementing a structured CSR approach, the company is preparing to meet its requirements, which will gradually expand over the next few years.

CSR action areas

You cannot improvise a CSR approach. It is based on the principles defined by the international standard ISO 26000. This standard identifies 7 major action areas encompassing all CSR initiatives.

Governance

Governance is the core of the CSR approach. It defines how the organisation makes decisions, how it involves its stakeholders, and how it acts in an ethical and transparent way. 

Responsible governance means: 

• Establishing clear steering bodies (CSR committee, mission committee, etc.),
• Ensuring that the decision-making process is conducted in a fair way,
• Ensuring that practices relating to employees, customers and partners are transparent. 

Human rights 

Respecting fundamental rights is the basis of any CSR approach. This means ensuring that all the company's activities - both internally and in its value chain - respect human dignity, freedom and equality. 

• No discrimination in hiring and in the workplace,
• Respect for trade union freedom and workers' rights,
• Preventing harassment and all forms of violence,
• Rejection of forced or child labour (subcontractors are also impacted). 

Working conditions

Implementing respectful, fulfilling working conditions is part of a successful CSR approach. This covers the safety, health, well-being and development of our employees. 

• Preventing psychosocial risks (stress, isolation, overload, etc.),
• Promoting work/life balance (e.g. remote work, right to disconnect),
• Investing in continuous education and career development,
• Promoting equal opportunities and inclusion within teams,
• Giving incentives (luncheon vouchers, gift vouchers, etc.).

Environmental impact

A CSR approach means taking action for the environment, which means reducing our carbon footprint at every level of the organisation: production, consumption, energy, transport, waste... 

• Reducing greenhouse gas emissions (carbon footprint, sustainable transport, renewable energies, etc.),
• Optimising resource consumption (water, paper, energy),
• Implementing responsible waste management practices (sorting, recycling, combating waste),
• Adopting practices that integrate ecological criteria when purchasing (responsible suppliers, eco-design, etc.).

Fair practices 

A responsible company adopts ethical practices in all its business activities. Fair practices are therefore essential in a CSR approach, as they guarantee that both the guidelines and the values will be respected. 

• Combating corruption, fraud and conflicts of interest,
• Compliance with the rules of fair competition,
• Transparent, honest and fair business practices,
• Sustainable, balanced relationships between suppliers and partners. 

Transparency for the consumer 

In a CSR approach, we build a trust-based relationship with customers and users. This means providing clear, honest and accessible information on products and services as well as on their impact. 

• Providing reliable information on product origin, manufacturing conditions, composition, etc,
• Being transparent about the environmental and social impact of the services,
• Banishing greenwashing and broken promises. 

Local development 

Committing to a CSR approach also means taking initiatives in the regions in which the company operates. Local development strengthens local roots, economic solidarity and social cohesion. 

• Buying from local or social economy (SSE) suppliers,
• Supporting local employment and professional integration,
• Participating in local sponsorship initiatives,
• Co-building projects with local communities and associations. 

Implementing the CSR approach step by step

Here are the 7 key steps to follow to implement a solid, sustainable CSR approach.

1. Raise awareness among management, teams and employees 

   It all starts with collective awareness. Management and all internal stakeholders should be involved from the very beginning. The CSR approach will only work if it is taken to the highest level and put into practice on a daily basis. A CSR coordinator should be appointed or a dedicated committee should be set up to lead the process, draft initial guidelines and coordinate actions. 

2. Auditing current CSR practices

   Before taking action, we need to understand where we stand. A CSR audit provides a comprehensive overview of an organisation's social, environmental, economic and governance practices. To begin your CSR approach, you may start by analysing the impacts, risks and opportunities associated with your activities, mapping your stakeholders (employees, customers, suppliers, NGOs, local authorities, etc.) and understanding their expectations to build an aligned approach that makes sense for everyone. 

3. Defining a clear strategy and vision

   The CSR approach must be aligned with your organisation's mission, values and specific challenges. This involves: 

   • Defining objectives and priorities in key areas (social, environmental, governance, etc.),
   • Choosing KPIs to measure progress and adjust trajectory,
   • Checking your obligations on the CSR Portal to identify applicable regulations

4. Drawing up an operational action plan

   Our CSR approach leads to concrete actions. This action plan must be realistic, structured and adapted to the organisation's capabilities.

   What type of initiatives should be taken?

   • Reducing carbon footprint by investing in renewable energies or adopting a circular logic,
   • Cooperating with responsible suppliers,
   • Developing an ethical governance policy,
   • Offering employee benefits in line with CSR commitments.

   The CSR action plan kit: specific actions that are broken down by priority, appointed managers, an allocated budget, a clear, up-to-date timetable, and dedicated resources. 

5. Mobilising and supporting teams

   The success of a CSR approach depends on the commitment of all our teams. Organising in-house training and discussion sessions. Communicating continuously to mobilise and motivate all employees. The CSR approach can also be integrated into HR (human resources) processes: recruitment, integration, assessment, recognition.

6.  Managing and monitoring CSR performance 

   Like any project, a CSR approach needs to be managed effectively. This means implementing:  

   • KPIs (key performance indicators) such as CO₂ emissions reduction rate, gender parity, employee benefits usage rate, etc,
   • A structured reporting system such as dashboards and annual reports,
   • Regular assessments to analyse results, identify obstacles and adjust actions accordingly.

7. Promoting CSR commitments

   Finally, giving visibility to internal and external initiatives is essential. You can publish your CSR reports, share content on your website, social networks or via newsletters, and take steps to obtain rewarding certifications.

About us and our CSR approach

To deploy our CSR approach, we rely on 5 commitments on a daily basis.

Governance: upholding the democratic governance principles of the Social Solidarity Economy and Corporate Social Responsibility 

Our CSR approach is based on democratic, participative and transparent governance. 100% of the parent company's capital is held by employee-members, who elect their Board of Directors according to the "1 person = 1 vote" principle. Since 2023, we have involved employees more actively in the decision-making process of all our subsidiaries. 

In 2025, our Board of Directors will have 12 elected members, including 6 men and 6 women, as well as union and CSE representatives.

Economy: offering services to support both purchasing power and local, responsible consumption 

At Upcoop, we combine economic utility with positive impact. Our employee benefits help improve the purchasing power of beneficiaries and give them the tools to consume more locally and sustainably. Thanks to our restaurant vouchers and gift vouchers, we enable beneficiaries to buy locally, consume more responsibly and have access to a wide range of brands, local shops and committed players.

Social: fostering employee commitment through social dialogue and working conditions 

We implement solid measures to ensure the well-being and inclusion of our employees, which is essential to our CSR approach:

• Solidarity day off for everyone since 2017,
• CSR and climate training programme: 1,650 employees have been trained in the Climate Fresco,
• Professional equality index: 90/100 in 2024 for the Upcoop cooperative - parent company of the Upcoop group. 

At the same time, we have signed a 3rd disability agreement, and we are taking concrete actions against discrimination. 

Societal: putting solidarity at the heart of our territorial initiatives with our stakeholders

Our Upcoop Foundation has been working since 2017 to empower disabled and isolated people. 

In 6 years: 

• 80 projects
• 1.8 million euros
• 169 solidarity initiatives
• 14 countries 

We are also expanding our partnerships: Action contre la Faim, Bleu-Blanc-Cœur, Label Emmaüs, ANLCI, etc. We foster employee involvement through the "Arrondi sur salaire" (salary rounding) scheme and project sponsorship.

Environment: protecting the environment and contributing to the ecological transition 

We have defined an action plan to reduce our carbon emissions by 2030. Our objective is to reduce our carbon footprint by 42%. 

Every year, 16 subsidiaries carry out carbon audits. All the electricity consumed by our head offices comes from renewable sources. 

The design of our products is eco-friendly. We offset our residual emissions via certified reforestation projects.