Side-by-side comparison
SBF 120: 72 more companies, in the Team plan
The SBF 120 companies outside the CAC 40 whose 2025 URD is filed with the AMF. For 61 of them, the indicators below are collected from the sustainability statement, each with its filing and link. A dot means the value has been collected; values are visible with the Team plan. Three companies are shown in full as examples.
Method and sources
The data comes from the 2025 universal registration documents (URDs, “documents d'enregistrement universels”) filed in the BDIF database of the Autorité des marchés financiers (AMF), the French market regulator, in ESEF format. Each value was collected from the company's sustainability statement (ESRS sections). The “Download the URD” links on each profile point to the official ESEF package. The source documents are in French; labels and notes on this page are translated, and the French wording prevails in case of doubt.
Comparison caveats
- Scope 3: boundaries differ widely. Banks and AXA include financed emissions (category 15). TotalEnergies publishes only category 11 (use of sold products). Michelin publishes an “essential Scope 3”. Veolia uses the SBTi boundary.
- Units: several companies publish rounded kt or Mt CO2e (Vinci, Engie, TotalEnergies, Accor). Values are converted to tCO2e.
- Water: some companies publish consumption, others withdrawals. Values are not always consistent.
- Accident frequency rate: bases differ (1 million or 200,000 hours, employees alone or with temporary staff, lost-time or recordable accidents). Compare the trend of one company instead.
- Pay gap: banks and AXA publish a raw (unadjusted) gap, which is mechanically higher. Definitions are given on each profile.
- Non-calendar year: Pernod Ricard closes on 30 June (2025/26 financial year compared with 2024/25).
- “Not published” or “Not found”: “Not published” means the company did not publish the figure, most often because it found the standard not material or omitted the datapoint; the reason given in the report appears on the profile. “Not found” means we did not find the value in the document. Neither means the value is zero.
- Payment times (G1-6): some companies publish a number of days, others a share of invoices paid on time, others both. The two indicators are kept separate here.
2022–2024 history (subscribers)
Profiles also show the values published in the URDs for 2024 (first CSRD report) and 2023 (non-financial performance statement). These values are reproduced as published at the time. Many companies have since restated their figures (method, emission factors, scope): the “Restatement of the 2024 total” indicator measures this gap. Some first CSRD reports gave no 2023 comparison, hence missing years.
SBF 120 (Team plan)
The Team plan adds the 72 other SBF 120 companies whose 2025 URD is filed with the AMF. For 61 of them, the climate, energy, workforce and safety indicators are collected from the tables of the sustainability statement, along with water, waste, pay gap and payment times when published, with the same rule: the published value, the filing and the link. The other 11 publish their tables in a form we cannot yet read reliably (notably tables as images); they are listed with the reason. Values derived from a total (for example a Scope 3 obtained by subtracting Scopes 1 and 2) are flagged as such.
Companies not covered
Six companies in the index do not file their report with the AMF or do not yet apply the ESRS:
CSRD twins
For each company, the five companies with the closest sustainability profile, computed without relying on sector alone. The similarity combines: materiality (ESRS standards chosen and the split of impacts, risks and opportunities, 30%), emissions structure (share of Scopes 1 and 2 in the total, 25%), size (headcount and total emissions, 15%), intensity per employee (10%), membership of the same sector family (15%) and the share of renewable energy (5%). When a figure is missing, its weight is spread across the others. The percentage shows similarity, not performance.