Summary
Details
- France
The transposed CSRD rules are legally binding for in-scope companies under French law.
Criteria:
Prepare a sustainability statement in accordance with ESRS and double materiality.
Disclose environmental, social and governance metrics, including climate targets and transition plans.
Ensure limited (and later reasonable) assurance by an accredited auditor.
Digitally tag sustainability information in the management report.
File and publish reports according to national and EU filing requirements.
Exceptions:
Listed SMEs can opt out for a limited period, subject to disclosure that they are using the opt-out. Baker McKenzie InsightPlus+1
Micro-entities and small non-listed companies below thresholds are generally out of scope, unless Member State options extend coverage.
Certain non-EU companies are only in scope if they have significant EU presence and turnover.
Deep dive
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What’s Required
France has transposed the EU Corporate Sustainability Reporting Directive (CSRD) into national law, expanding the scope and detail of mandatory sustainability reporting. Large listed companies, then other large companies and listed SMEs, must prepare a sustainability statement in their management report, using European Sustainability Reporting Standards (ESRS) and the double materiality principle. Reports must be digitally tagged and subject to assurance.
Important Deadlines
FY 2024: Large listed companies already subject to NFRD start reporting under CSRD (reports published in 2025).
FY 2025: other large EU companies in scope.
FY 2026: listed SMEs (with possible opt-out until 2028).
FY 2028: certain non-EU companies with significant EU turnover.
Current Status
CSRD transposition entered into French law in December 2023.
First wave of companies reports for FY 2024.
Debate continues at the EU level about potential simplifications, but the framework remains applicable.
Penalties for Non-Compliance
Administrative sanctions, including fines and enforcement actions from national authorities.
Reputation and capital-market impacts for missing, late, or poor-quality reporting.
Potential linkage to lending conditions and public procurement eligibility.
Examples of Known Violations
As of December 2025, CSRD is in early implementation; there are no widely publicised sanction cases in France yet. Supervisors focus on guidance and expectations rather than punitive action.
Resources
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