An Order of 13 May 2013 determines the modalities under which the third party body shall check the social and environmental information appearing in the management report of the board of directors or of the executive board in listed companies and in SA and SCA exceeding certain thresholds.

This order determines the conditions under which the independent third party body can obtain an accreditation, the documents it has to observe and the information it has to compare, the procedure it has to respect in order to deliver a grounded advice on the sincerity of the social and environment information appearing in the management report, and the diligences it has to perform in order to realize its verifications.

For the current financial year, on 14 June 2013, this third party is appointed among the accredited bodies or, otherwise among the bodies which have filed an application for accreditation the admissibility of which has been agreed by the accreditation body.