Corporate Social Responsibility (CSR) is no longer optional—it’s a necessity. In the face of today’s environmental, social, and economic challenges, businesses are expected to take an active role and be accountable for their societal impact. In this context, one tool has become essential: the non-financial report. Far from being just a regulatory requirement, it is a powerful lever for transformation and commitment.
What is a non-financial report, and how does it relate to CSR?
The non-financial report—sometimes referred to as the Non-Financial Performance Statement (NFPS)—is a document in which a company discloses not only its economic results, but also the social, environmental, and societal impacts of its activities. It highlights how the company creates sustainable value for all its stakeholders.
At a time when performance is no longer measured solely in numbers, the non-financial report becomes the tangible expression of a committed CSR approach. It tells the story of how the company is working to reduce its carbon footprint, foster inclusion, promote ethics throughout its value chain, and support its employees.
In other words, it gives substance to the CSR strategy: it turns commitments into indicators, intentions into results, while paving the way for continuous improvement.
Long reserved for large companies (over 500 employees), the non-financial report is now part of a broader movement toward transparency and accountability. With the arrival of the CSRD directive in Europe, even SMEs will soon be involved—proof that creating sustainable value is becoming a universal priority.
Why integrate a non-financial report into your strategy?
Integrating a non-financial report into your strategy means choosing transparency, coherence, and impact. In a time when responsible commitments can no longer remain mere promises—and when investors, employees, and partners are demanding concrete evidence of social and environmental engagement—it becomes an indispensable tool for building lasting trust.
Beyond meeting market expectations, the non-financial report is also a powerful management tool. By clearly outlining the actions taken, the progress made, and the objectives ahead, the company strengthens the consistency of its approach, engages its teams, and actively prepares for future challenges.
Finally, in a context where sustainability messaging is increasingly common, the non-financial report is a strong differentiator. Those who can demonstrate the reality of their actions gain credibility, attractiveness, and competitiveness.
How to build a meaningful non-financial report
The key to a good non-financial report? Sincerity. It’s not about ticking boxes, but about telling an honest, well-documented, and committed story.
A few key steps:
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Involve teams from the start: CSR is not the responsibility of a single department—it’s a collective effort.
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Identify key issues: based on your sector, stakeholders, and level of maturity.
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Choose the right indicators: relevant, measurable, and easy to understand.
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Rely on recognized frameworks: GRI, ISO 26000, SASB…
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Pay attention to presentation: a clear, illustrated, sometimes interactive report will be more widely read, better understood, and more useful.
Examples and best practices
Many companies stand out through the quality of their non-financial reports. Some include employee testimonials, dynamic infographics, or short-, medium-, and long-term measurable goals.
Others publish interim updates or create more accessible “public” versions. The goal? To make CSR come alive—tangible, engaging, and authentic. The report then becomes a tool for dialogue and buy-in.
What about i2S? From intention to action
After exploring the major issues around non-financial reporting, we felt it was essential to share our own experience.
At i2S, our CSR journey began in 2021, driven by a simple conviction: a responsible company is a sustainable company. Four years later, that conviction has translated into concrete actions, measurable commitments, and—naturally—our first non-financial report, published this year.
This report is much more than an exercise in transparency: it reflects a collective journey, an evolving culture, and a clear ambition to contribute positively to our environment and our society.
We still have a long way to go—and that’s a good thing. But today, we are proud of this first milestone, which marks a turning point: the shift from intention to impact.