In municipalities with more than 50,000 inhabitants, prior to debates on the draft budget, the mayor presents a report on the sustainable development situation relating to the operation of the local authority, the policies it pursues within its territory and the guidelines and programmes likely to improve this situation and contribute to achieving the sustainable development objectives set out in the 2030 Agenda for Sustainable Development, adopted on 25 September 2015 by the United Nations General Assembly. The content of this report, which includes in particular the annual assessment of the responsible digital strategy mentioned in I of Article 35 of Law No. 2021-1485 of 15 November 2021 aimed at reducing the environmental footprint of digital technology in France, and, if necessary, the procedures for its preparation are set by decree.
These provisions are applicable to public establishments of inter-municipal cooperation with their own tax status comprising more than 50,000 inhabitants.