Environment

CSRD: understanding the new obligations for French companies

Publié le 03 mars 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

In a directive published in the Official Journal of the European Union, the European Parliament and the Council amend the European Corporate Sustainability Reporting Directive (CSRD), which sets out standards and obligations for non-financial reporting by companies. Explanations.

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What is CSRD?

The CSRD Directive is a European text aimed at promoting the sustainable development of companies. It follows on from the 2014 Non-Financial Reporting Directive and harmonizes the non-financial reporting of European companies.

The information collected (data on environmental, social and governance factors) is used to better assess the impact of the company and its activity on the environment.

Currently, the CSRD Directive is applicable to companies with more than 500 employees. It was foreseen that the Directive would enter into force for other companies according to the following timetable:

First reporting

Companies concerned

2028 (for 2027)

Companies who meet two of the following criteria:

  • have more than 250 employees;
  • have achieved a turnover of more than €50 million;
  • have a balance sheet total over €25 million.

    • 2029 (for 2028)

    Listed SMEs (except micro-companies) meeting two of the following criteria:

  • have between 10 and 250 employees;
  • have achieved a turnover of more than EUR 900 000 and less than EUR 50 million;
  • have a balance sheet total over € 450 000 and less than € 25 million.

    • The so-called “Omnibus I” directive of 24 February 2026 amends the application of the CSRD in order to simplify it and “reduce administrative burdens for companies”.

    What changes are being made to the CSRD?

    The amending Directive amends the CSRD.

    First of all, she changes the scope of the companies concerned by the obligation to publish non-financial information:

    • for EU companies, this obligation will only apply to companies with more than 1,000 employees and performing a net turnover of more than 450 million euro ;
    • for third country companies, reporting obligations will now apply to companies whose parent business has a net turnover in the EU of more than EUR 450 million.

    Next, it introduces the Value Chain Cap. This mechanism allows companies with fewer than 1,000 employees to refuse to provide information other than that provided for in the voluntary reporting standards.

    Finally, it gives Member States the possibility to exempt companies that do not meet the new CSRD application conditions and that were required to report in 2025 and 2026.

    These provisions must be transposed into French law by 19 March 2027.

    They will soon be integrated into the CSR Portal, the purpose of which is to inform companies about their obligations in terms of company social responsibility.

    Please note

    The directive of 24 February 2026 also amends the CS3D (Corporate Sustainability Due Diligence Directive) on the duty of care of companies in relation to sustainability.

    This duty of care requires the companies concerned to identify and assess in their activities “actual or potential impacts on human rights and the environment”.

    Previously, this obligation only applied to companies with more than 1,000 employees and more than €450 million in net turnover worldwide.

    Now, only companies with more than 5,000 employees and more than €1.5 billion in net sales worldwide must implement this directive.

    Member States will have to apply the provisions of this Directive from 26 July 2029.

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