The company is a collective action:

• As long as a company (SME or large account) does not have the capacity (Knowledge and technology) to process the data of human capital which must generate its economic capital by mitigating operational risk losses up to the threshold required to improve its operating profit, not only the declaration of extra-financial performance remains a cost which worsens its expense accounts, but the published declaration is against the law and the management commits mismanagement.

Some countries, notably France, have had to readjust their regulations to better take into account the requirement that the EFPS must be associated with financial information.

• As of August 1, 2017, the non-financial performance declaration replaced the ordinance which transposed the 2014 European directive (2014/95 / EU) in terms of CSR.

The extra-financial performance statement is a strategic management tool for the financial performance of the company.

• In the United States and in many countries, these management requirements are indeed governed by internal control law. In the United States, these are Sections 404 of SOX (operational risk control), 302 (financial reporting and internal controls), 409 (real-time feedback) and 802 (criminal requirements in the event of falsification of documents).