2.1.3 CSRD as a Sustainability transformation lever
A question to Marc Rolland
Group General Secretary
How has Sodexo approached the CSRD(1) ?
"At Sodexo, we chose to see the CSRD as a catalyst for transformation and a lever to reinforce our ambition to become leader in food and services, shaping better everyday experiences. From the start, we applied a robust methodology, grounded in a double materiality assessment covering our full value chain, and supported by external expertise to ensure rigor and alignment with best practice.
Strong governance has been essential. The Board of Directors and the Sodexo Leadership Team were trained on CSRD principles, and were engaged early in the process to validate our approach. A multidisciplinary CSRD team coordinated efforts across sustainability, finance, internal control, and project management, while engaging key stakeholders worldwide.
To embed commitment throughout the organization, we introduced a formal representation letter process at regional and country level and benefited from the significant added value of Group Internal Audit. This combination of clear oversight, robust controls, and broad stakeholder engagement ensures that the CSRD journey enhances comparability, strengthens the reliability of our data, and provides stakeholders with a transparent overview of our performance."
A question to Sébastien de Tramasure
Group Chief Financial Officer
What will the CSRD bring to the performance measurement?
"Building a sustainability framework with the same rigor as finance takes time and discipline. The CSRD helps us expand our scope of indicators, improve data quality, and ensure consistency across countries and functions. With the publication of an internal CSRD KPI Dictionary, we now have clear definitions and harmonized practices, making our data more reliable and comparable.
This evolution mirrors the journey of IFRS(2) in finance: it took years to mature, but today they provide a well-recognized framework. In the same way, CSRD and ESRS are setting the foundation for robust sustainability information, which is now just as critical as financial data for decision-making.
This enables better anticipation, stronger management, and above all, decision-making based on a holistic view of our operations. Ultimately, CSRD strengthens transparency and equips us to demonstrate the value Sodexo creates, both for shareholders, by ensuring resilience and competitiveness, and for stakeholders, by contributing positively to society and the planet."
A question to Mouna Fassi Daoudi
Group Chief Sustainability Officer
What links do you see between the CSRD regulation and the operational reality of the company?
"The CSRD is undeniably complex, touching on regulatory, audit, data, and systems dimensions. But rather than seeing it as a constraint and keeping it at the global level, we have deliberately anchored it in the operational reality of our regions and countries. Operations are at the heart of two fundamental dimensions of CSRD: data collection and local audits. Their active involvement has been crucial in turning reporting requirements into a driver of operational excellence.
Importantly, we did not start from scratch. Sodexo’s sustainability journey is long-standing, and the CSRD confirms and accelerates what was already in motion. It has allowed us to strengthen our data and systems, mobilize transversal functions like responsible sourcing, climate or human resources, and create a culture of continuous improvement.
Looking forward, the CSRD is not just about reporting. It is about impact at scale: enabling us to better serve our clients with sustainable solutions, to guide our consumers toward tasty, healthier and low-carbon meal choices, to create inclusive opportunities for our employees, and ultimately, to work together for a positive impact on the planet. In this way, CSRD is both a compliance exercise and a powerful enabler of the ambitions we have set in Better Tomorrow 2028."