{"id":4772,"date":"2025-12-26T11:29:39","date_gmt":"2025-12-26T10:29:39","guid":{"rendered":"https:\/\/www.exacomaudit.com\/cmf-esg-information-for-the-fiscal-year-ended-2025\/"},"modified":"2026-06-30T17:15:03","modified_gmt":"2026-06-30T15:15:03","slug":"cmf-esg-information-for-the-fiscal-year-ended-2025","status":"publish","type":"post","link":"https:\/\/www.exacomaudit.com\/en\/cmf-esg-information-for-the-fiscal-year-ended-2025\/","title":{"rendered":"CMF \u2013 ESG Information for the fiscal year ended 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4772\" class=\"elementor elementor-4772\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f31877e row_breadcrumbs e-flex e-con-boxed e-con e-parent\" data-id=\"f31877e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe6511 elementor-widget elementor-widget-page-title\" data-id=\"1fe6511\" data-element_type=\"widget\" data-widget_type=\"page-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\n\t\t<div class=\"hfe-page-title hfe-page-title-wrapper elementor-widget-heading\">\n\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.exacomaudit.com\/en\/\">\n\t\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\n\t\t\t\t\t\t\t\t\n\t\t\t\tCMF \u2013 ESG Information for the fiscal year ended 2025  \n\t\t\t<\/h1 > \n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d3115 elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"47d3115\" data-element_type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.exacomaudit.com\/en\/\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c19c9d2 e-flex e-con-boxed e-con e-parent\" data-id=\"c19c9d2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4aa8ec elementor-widget elementor-widget-heading\" data-id=\"b4aa8ec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ESG Disclosure Requirements and Information to Be Disclosed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb877a elementor-widget elementor-widget-text-editor\" data-id=\"5eb877a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As part of its mission to protect investors and promote sustainability, the Financial Market Council (CMF) reaffirms its commitment to improving the transparency of sustainability-related information for companies under its jurisdiction. This initiative aims to provide investors with relevant, reliable, and decision-useful information, particularly with regard to ESG factors.<\/p>\n<p>In accordance with Decree No. 96-2459 of December 30, 1996, and the international standards IFRS S1 and IFRS S2, the CMF reiterates that ESG information having a significant impact on a company\u2019s business, financial position, performance, or prospects must be disclosed to investors.<\/p>\n<p>Accordingly, publicly traded companies are encouraged to include, in the notes to their individual and consolidated financial statements as of December 31, 2025, clear and relevant information on the key ESG factors to which they are exposed.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f609d elementor-widget elementor-widget-heading\" data-id=\"f9f609d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Required ESG information<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b90dd elementor-widget elementor-widget-text-editor\" data-id=\"48b90dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The information must include, in particular:<\/p>\n<ul>\n<li>The ESG risks and opportunities identified;<\/li>\n<li>Their current or potential effects on the financial condition, performance, business continuity, and prospects of the company or group.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a33cdf elementor-widget elementor-widget-heading\" data-id=\"4a33cdf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Specific context: Carbon Border Adjustment Mechanism (CBAM)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0688160 elementor-widget elementor-widget-text-editor\" data-id=\"0688160\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Effective January 1, 2026, the European Union\u2019s Carbon Border Adjustment Mechanism (CBAM) will come into effect. This mechanism aims to apply a carbon price to imported goods, aligned with the carbon price in effect within the European Union.<\/p>\n<p>Tunisian companies that export to the EU must assess the potential impact of the MACF on their costs, competitiveness, and market access.<\/p>\n<p>For the companies concerned, the CMF requires that the following be disclosed in the notes to the financial statements:<\/p>\n<ul>\n<li>A description of the risks associated with MACF and how they are incorporated into the company\u2019s management;<\/li>\n<li>Internal compliance procedures, particularly for calculating and reporting the carbon footprint of exported products;<\/li>\n<li>An assessment of the current and future impacts of the MACF on the company\u2019s or group\u2019s operations, financial position, performance, and outlook.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24291f elementor-widget elementor-widget-heading\" data-id=\"b24291f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">General recommendations<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e6dba elementor-widget elementor-widget-text-editor\" data-id=\"60e6dba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CMF encourages all publicly traded companies to:<\/p>\n<ul>\n<li>Strengthen their ESG governance and reporting frameworks;<\/li>\n<li>Work with their auditors to ensure the quality, reliability, and compliance of the information disclosed, in accordance with the applicable accounting framework and standards.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70d4468 elementor-widget elementor-widget-text-editor\" data-id=\"70d4468\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Please review the official document to understand your obligations and the applicable deadlines in detail<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7acef56 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"7acef56\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.exacomaudit.com\/wp-content\/uploads\/2025\/12\/CMF_ESG_CAC_251225_1766743067.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud83d\udcc4 Document officiel \u00e0 t\u00e9l\u00e9charger <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CMF \u2013 ESG Information for the fiscal year ended 2025 Home ESG Disclosure Requirements and Information to Be Disclosed As part of its mission to protect investors and promote sustainability, the Financial Market Council (CMF) reaffirms its commitment to improving the transparency of sustainability-related information for companies under its jurisdiction. This initiative aims to provide<\/p>\n","protected":false},"author":2,"featured_media":3767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CMF : Informations ESG \u00e0 fournir \u2013 Exercice 2025<\/title>\n<meta name=\"description\" content=\"Communiqu\u00e9 du Conseil du March\u00e9 Financier sur les informations ESG \u00e0 fournir par les soci\u00e9t\u00e9s pour les exercices clos au 31 d\u00e9cembre 2025.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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