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Explanatory note on sustainable value creation

The 2020 Code places emphasis on sustainable value creation. This involves an explicit focus on the long term, on responsible behaviour at all levels of the company and on the permanent consideration of the legitimate interests of stakeholders. More explicit expectations are also formulated in terms of diversity, talent development and succession planning, and in relation to the company’s annual reporting on non-financial matters.

In order to help listed companies implement this important principle of the 2020 Code, the Committee publishes the following explanatory note, describing some of the elements which are conducive to sustainable value creation:

  1. Prioritising the long term
  2. Appropriately defining corporate purpose
  3. Integrating sustainability into corporate strategy
  4. Integrating sustainability into corporate operations
  5. Structured and verified reporting on ESG matters
  6. Structured engagement by the board