A CSR label based on a transparent certification system and independent oversight

Positive Company® is evolving its labelling system to meet the requirements of the European directive (EU) 2024/825, known as ECGT — Empowering Consumers for the Green Transition.

This directive strengthens consumer protection against misleading business practices and specifically regulates the use of labels highlighting the environmental or social characteristics of a product, process, or company.

In this context, Positive Company enhances the transparency, independence, and traceability of its labeling system.

What is the ECGT directive?

The directive (EU) 2024/825 was adopted on February 28, 2024, to better protect consumers against greenwashing and misleading environmental or social information.

It notably amends the European directive on unfair commercial practices and introduces new rules applicable to sustainable development labels.

These rules will apply from September 27, 2026. 

Why is the Positive Company® label concerned?

The directive adopts a deliberately broad definition of sustainable development labels.

Any voluntary label, public or private, that aims to distinguish and promote a product, process, or company based on its characteristics is included:

• environmental;
• social;
• or both environmental and social.

This definition can cover a label, a certification mark, a designation, or, depending on its use, a score used as a sign of distinction and promotion.

The Positive Company® label, which evaluates and distinguishes the environmental, social, and governance approach of companies, therefore falls within the scope of sustainable development labels targeted by this regulation.

What the directive changes for private labels

From the application of the new rules, the presentation of a private sustainable development label that does not rely on a certification system will be considered a misleading business practice in all circumstances.

A private label can no longer rely solely on:

• a statement from the company;
• the signing of a charter;
• a commitment to comply with a specification without control;
• self-assessment;
• self-labeling;
• a control carried out solely by the label owner.

The DGCCRF specifies that the system must include verification by a competent and independent third party.

The four requirements of the certification system

1. An open system under transparent, fair, and non-discriminatory conditions for companies that can comply with it.

The certification system must be accessible to professionals likely to meet its specifications.

Access to the Positive Company® label is based on eligibility rules, an evaluation scope, and formalized requirements. The same methodological principles apply to organizations following the same labeling process.

The eligibility conditions and any adaptations related to the size, sector, or scope of the organization are defined transparently.

Learn more : click here

2. A framework developed with experts and stakeholders

The directive stipulates that the system requirements be developed by the label owner, in consultation with experts and stakeholders.

Positive Company owns its framework and ensures :

• its design ;
• its update ;
• its alignment with key CSR reference frameworks ;
• the consultation of relevant experts and stakeholders ;
• the traceability of its developments.

Significant developments of the framework are dated, versioned, and documented.

Learn more : click here

3. Un revue par la tierce partie compétente et indépendante 

• Declaration of third-party independence

Avant toute revue de conformité d'un dossier de labellisation, le tiers compétent et indépendant ainsi que le réviseur désigné signent une déclaration d'indépendance propre à ce dossier. Ce document formalise notamment :

• the absence of any capital, hierarchical or contractual link with Positive Company® or the candidate organization;
• the non-participation of the auditor in the initial assessment of the file;
• the absence of a recent professional, commercial, financial or advisory relationship (less than 24 months) with the candidate organization;
• a remuneration not conditioned on the award, refusal or level of the label.

Toute situation de conflit d'intérêts, même potentielle ou apparente, doit être déclarée et analysée avant le début de la mission. Positive Company® confirme alors l'indépendance du binôme tiers/réviseur, l'assortit le cas échéant de mesures de maîtrise, ou réaffecte le dossier à un autre réviseur ou tiers. Une nouvelle déclaration est établie à chaque changement de réviseur ou en cas de fait nouveau susceptible d'affecter l'indépendance.

• 3. Verification by a competent and independent third party

Compliance with the specifications must be verified by an organization legally distinct from the label owner.

In the new Positive Company® pathway, each complete audit is subject to an independent review before the awarding or renewal of the label.

This review aims in particular to verify :

• the scope and framework of the assessment: workforce, sector of activity (NACE), covered entities, labeling cycle (first labeling or renewal), version of the standard applied and the realization of the peer review within Positive Company;
• the respect of the specifications and the correct application of the methodology;
• the traceability of the assessment, as well as the presence and coherence of the main supporting documents for the most material issues;
• the consultation of stakeholders: volumes of shipments and returns, achievement of expected return rates and, if applicable, application of the planned penalty or referral to the ethics committee;
• the handling of identified anomalies or non-conformities: qualification of each verified subject (compliant, non-compliant, compliant subject to conditions, not applicable), nature of the deviation, response provided by Positive Company, resolution status and potential impact on the rating;
• the correct application of the criteria for awarding the label: thresholds for overall score, disqualifying scores by category and prerequisites (fundamentals) associated with each level, including those adapted to the size of the organization.

Positive Company et la tierce partie compétente et indépendante sont deux entités juridiques distinctes. Conformément à l'article 2, point (r), (iv) de la directive (UE) 2024/825, la compétence et l'indépendance de cette tierce partie, tant à l'égard de Positive Company, qu'à l'égard des organisations évaluées, reposent sur des normes et procédures reconnues, qu'elles soient internationales, européennes ou nationales.

La liste des Tierces parties compétentes et indépendantes sont accessibles sur cette page dédiée : [Lien à ajouter]

The DGCCRF indicates that the owner of the label can retain the formal decision of attribution, provided that the control of compliance with the specifications is carried out by a competent and independent third party.

Des procédures de traitement des non-conformités

The certification system must provide procedures to address situations where the label's requirements are not met.

At the end of its review, the competent and independent third party issues one of the following three conclusions regarding the compliance of the file:

• Validated: the file is deemed compliant with the reference framework and the requirements of the system; the label can be granted or renewed without reservation.
• Validated subject to compliance by the labeled entity: the third party identifies discrepancies that do not affect the granting or renewal of the label, but that the organization must correct within a specified timeframe; compliance is verified as part of the follow-up.
• Not validated: the file presents substantial non-compliances with respect to the reference framework; the label cannot be granted or renewed in its current state.

Depending on the nature and severity of the observed facts, the third party may particularly recommend to Positive Company to:

• request explanations or additional evidence;
• request the correction of information;
• formalize a non-compliance;
• request the implementation of a corrective action;
• initiate an additional control;
• attribuer une pénalité ;

The separation of responsibilities

Le dispositif Positive Company® distingue les différentes responsabilités nécessaires au fonctionnement du label.

This organization aims to prevent the label owner from being the only party responsible for ensuring compliance with its own requirements.

Learn more : click here

No label awarded on a simple declaration

The Positive Company® label cannot be obtained by :

• an unverified self-assessment ;
• a sworn statement ;
• the mere signing of a charter ;
• a future commitment not demonstrated ;
• the purchase of a right to use the logo.

The attribution is based on a process that includes, according to the applicable scope :

1. the completeness of the reference framework;
2. the transmission of data and evidence ;
3. the analysis of the communicated elements ;
4. la consultation de ses parties prenantes lorsque le parcours le prévoit ;
5. the application of the rating methodology ;
6. the review by an independent third party ;
7. the attribution decision.

A company that finances its evaluation process does not receive any guarantee of obtaining the label or a specific level.

Enhanced transparency

ECGT compliance does not solely rely on the intervention of a third party.

Positive Company gradually publishes information to help understand :

• what the label evaluates ;
• the scope covered by the labeling ;
• the main criteria of the reference framework ;
• the scoring method ;
• the conditions for awarding levels ;
• the role of Positive Company ;
• the role of the independent third party ;
• the modalities for consulting stakeholders ;
• the validity period of the label ;
• the monitoring rules ;
• the conditions for suspension and withdrawal ;
• the rules for using the logo.

The detailed operational procedures, the evidence from companies, and the individual files remain confidential, but must be able to be controlled and audited.

The use of the label is strictly regulated

A certified company can only communicate about :

• the scope actually evaluated ;
• the level actually awarded ;
• the validity period of the label ;
• the characteristics actually covered by the reference framework.

It cannot imply that the label :

• covers a product when only the company has been evaluated ;
• guarantees the total absence of negative impact ;
• covers a subsidiary, a brand, or an establishment not included in the scope ;
• constitutes an absolute guarantee of environmental or social performance ;
• remains valid after its expiration, suspension, or withdrawal.

The detailed rules are specified in the label and logo usage guide.

Consulter le guide d’utilisation de la marque : cliquez ici

A documented compliance approach

The compliance of the Positive Company® label includes, in particular :

• the redesign and formalization of its certification system ;
• the separation of evaluation, control, and allocation functions ;
• the integration of an independent review ;
• the formalization of the responsibilities of the various stakeholders ;
• the publication of methodological principles ;
• the formalization of non-compliance procedures;
• the establishment of suspension and withdrawal procedures ;
• the strengthening of rules to prevent conflicts of interest ;
• the traceability of allocation decisions ;
• the regulation of the use of the label and its logo.

This page does not, by itself, constitute proof of compliance. The compliance of the system depends on the effective application of these rules to each labeling.

Regulatory sources

• European Parliament and Council of the European Union, directive (EU) 2024/825 of February 28, 2024.
• DGCCRF, legal webinar "Everything you need to know about directive (EU) 2024/825", June 12, 2026.
• European Commission, date of application of the new rules : September 27, 2026.
• SGS Business Assurance, recommendations communicated to Positive Company on governance, methodology, independent control, and information to be published.

Version of this page : v2026.1.1

Publication date : July 2026

Last updated : July 2026

Contact : scoring@positive-company.eu