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Environmental patronage

Why environmental sponsorship?

guidemecenatIn 2000, the lawmaker amended the 10 July 1976 environmental law by placing environmental protection among the main causes of general interest and encompassing the following actions:

  • the protection of natural spaces and landscapes
  • the preservation of animal and plant species
  • maintaining the biological balance in which they participate
  • the protection of natural resources against all the causes of degradation that threaten them

In 2004, Parliament has adopted the Environmental Charter, which states that everyone has a duty to take part in preserving and improving the environment.

The protection of the environment is thus part of the constitutional duties of citizens and businesses.

The environment is now a major issue for companies. According to a study by CECOP (2005 survey conducted with 300 managers of industrial companies in Europe), the environment comes in 4eme position in the hierarchy of concerns of companies, after costs, quality or safety.

In concrete terms, the Quesako Mécénat?

Cis material or financial support provided without compensation from the beneficiary. Patronage therefore implies a liberal intention, it is performed in a selfless manner.

There are different forms of sponsorship:

Patronage in cash

This is the most common form practiced by companies. It consists of paying the project sponsor financial support. This payment is legally analyzed as a manual gift that does not require any specific formalities, regardless of its amount.

Patronage in kind

This type of support can take different forms such as the donation of real estate, furniture, stock, free performance of a service or free staffing.

  • Donation of goods (stocks or fixed assets)
  • Skills sponsorship (free delivery of the company by his know-how)
  • Availability of goods or personnel

Interest of sponsorship for the company:

An external communication vector of the company

Environmental sponsorship is a citizen act of the company ! It enables it to affirm its commitments to protect the planet and to prove that it is interested in the concerns of the public, its employees and its customers.

Patronage can become an identity tool of the company that allows it to assert itself outside the traditional economic sphere.

A vector of internal cohesion

With respect to its employees, environmental sponsorship is also a factor of internal cohesion and a vector for developing an internal culture of the company. The employer will mobilize its employees around environmental protection actions in order to enhance their skills and raise their awareness of environmental issues. Eco-solidarity holidays are an excellent tool!

Concrete investment in a sustainable development and responsibility policy (CSR)

The wealth of environmental sponsorship offers the opportunity for the employer to engage and concretely develop its strategy for the preservation of biodiversity and the planet. Corporate philanthropy allows the company to enhance its social responsibility by adopting ethical and transparent behavior in all its activities.

A citizen act recognized by the state

Financial support : Corporate tax reduction = 60% of the donation and must not exceed 5% 00 (or 0.75%) of the annual turnover of the company. If the donation exceeds this limit, the surplus is carried over successively over the next five years and offers the same conditions.

Support in kind are also eligible for this tax benefit:

  • Donation of goods (inventory or fixed assets)
  • Provision of goods or personnel
  • Patronage of skills (free provision of the company by its know-how)

The tax reduction is calculated on the cost price for the services provided, on the value in stock for the goods and on the remuneration, the payroll taxes of the employee or employees made available.

In the case of companies taxed on income tax, the tax reduction, calculated at the level of the company, is transferred to the partners on the basis of the proportion of social rights held in the company.

The sponsorship tax reduction can be combined with other tax benefits.

To know more

Admical : the patronage portal

2017-2018 sponsorship : practical brochure of 24 pages on patronage

The legal and tax guide for patronage