From the AMF:
Decree 2021-663 of 27 May 2021, known as “Decree LEC 29”, issued pursuant to Article 29 of the “Energy-Climate” Law, represents a continuation of the French regulatory framework (Article 173-VI of the Law on the Energy Transition for Green Growth). It also completes certain provisions of the Sustainable Finance Disclosure Regulation (SFDR). The decree sets out the content of the LEC 29 report aimed at making market participants more transparent about their non-financial practices, in particular the consideration of climate and biodiversity risks. The LEC 29 reports must be published each year by the market participants concerned, in the mandatory standardised format provided for in Article 4 of the Delegated Regulation of the SFDR.
The report must be submitted to the Agence de l’Environnement et de la Maîtrise de l’Énergie (French Environment and Energy Management Agency, ADEME) and, in the case of ISPs, including asset management companies, to the AMF no later than six months after the end of the financial year.
See here for full details: https://www.amf-france.org/en/news-publications/news/reporting-under-article-29-energy-climate-law-amf-updates-its-policy-how-prepare-and-submit-reports