Since 1971, Clauger has built a unique business model around a strong ambition: to bring maximum added value to industrial sites in order to limit the impact of their activities and contribute to the improvement of living qualities.Expert in the management of refrigeration and calorific energy and in air treatment, Clauger offers technical and innovative solutions for industry. A family and independent company, Clauger is today an international player with establishments in 30 countries and employing 2800 employees around the world, which is setting up a “Glocal” organization combining business expertise and local adaptation to each country. For several years now, CSR has made its way at Clauger and numerous structuring initiatives have been implemented since 2021. As the group has reached a significant size, it will be subject to the CSRD Directive and will have to publish in 2028 its first sustainability statement for the year 2027.In order to ensure that it is ready in 2028, Nexia S&A intervened during the year 2025 to help establish the sustainability roadmap for the next 3 years. This mission, led by Caroline Bailly, had three objectives: • Take into account regulatory obligations as well as the group's business challenges • Enable teams to increase their skills in terms of sustainability • Develop an initial sustainable performance report covering the financial year 2024Its first sustainable performance report, published to its stakeholders, highlights both the efforts undertaken over the years while integrating certain regulatory expectations necessary for 2028. It also contributed to raising awareness among employees on these subjects and to federating internal contributors around a dynamic of progress on sustainability issues. This mission illustrates the ability of the Nexia teams to support our customers in a pragmatic and long-term approach. By combining technical expertise and business understanding, Nexia S&A confirms its ability to support its customers in their projects. _Testimonial Caroline Doucet, Clauger CSR manager, on the value provided by Nexia_ _Thanks to a quick understanding of our business model and our unique corporate culture, Nexia S&A's support to the CSR department helped structure a progressive sustainability approach in line with our business. Close to our operational reality, the mission made it possible to raise awareness among the teams involved and to challenge us on the level expected from our first sustainable performance report. _