GreenDeal: Quel reporting en matière de local content dans le domaine extractif ?

Florian Favreau ()
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Florian Favreau: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: Companies in the extractive sector implement local content measures in the areas in which they operate. These measures – training, education, employment, infrastructure, health – must benefit local populations. Companies report on these activities by publishing the information required by the Non-Financial Reporting Directive (NFRD). The literature and the exploratory analysis of local content clauses appearing in extractive contracts published over the last three years (2018-2020) by the Extractive industry transparency initiative, show that the reform of the NFRD should provide for a precise definition of the notion of local population and a precise measurement of its satisfaction, for example through the use of the notion of consent (FPIC).

Keywords: Non-Financial reporting directive (NFRD); Extractive sector; Energy transition; Employability; Local populations; GreenDeal; Secteur extractif; Transition énergétique; Employabilité; Populations locales; Reporting (search for similar items in EconPapers)
Date: 2021-09-01
New Economics Papers: this item is included in nep-acc and nep-ene
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Published in Revue interdisciplinaire droit et organisations, 2021, 1, pp.22-37. ⟨10.34699/rido.2021.2⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03633698

DOI: 10.34699/rido.2021.2

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