Corporate Sustainability Reporting Directive Compliance in France
CSRD expands mandatory sustainability reporting to large companies and listed SMEs. Companies must report according to European Sustainability Reporting Standards (ESRS) covering environment, social, and governance matters.
How does CSRD apply in France?
CSRD applies in France under EU law with the same obligations as across the bloc — maximum fine Per member state (audit-based enforcement). The national supervisory authority is the CNIL (Commission Nationale de l'Informatique et des Libertés), which handles enforcement, complaints, and notifications. Deadline: Phased: large companies from FY2024; listed SMEs from FY2026.
- Supervisory authority: CNIL (Commission Nationale de l'Informatique et des Libertés)
- Maximum fine: Per member state (audit-based enforcement)
- Key deadline: Phased: large companies from FY2024; listed SMEs from FY2026
| Supervisory authority | CNIL (Commission Nationale de l'Informatique et des Libertés) |
| Maximum fine | Per member state (audit-based enforcement) |
| Key deadline | Phased: large companies from FY2024; listed SMEs from FY2026 |
| Sectors affected | Large Companies (250+ employees or €40M+ revenue), Listed SMEs |
Phased: large companies from FY2024; listed SMEs from FY2026
Per member state (audit-based enforcement)
Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services
Key CSRD Obligations for France Businesses
- Report against ESRS environmental standards
- Disclose social and workforce data
- Report governance and anti-corruption
- Obtain third-party assurance on reports
- Report on value chain impacts (phased)
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For informational purposes only. This is not legal advice — consult qualified legal counsel.