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Durabilité et droit : un nouvel équilibre à trouver

Sustainability and law: finding a new balance

Articles 8 January 2026

The 6th edition of the Observatory of Societal Transitions (November 2025) confirms a slowdown in the regulatory momentum on sustainability. After several years of increasing obligations, 2025 marks a turning point towards simplification, justified by the desire to preserve corporate competitiveness.

This shift is mainly reflected in the adoption of the Omnibus package, which significantly reduces the scope and content of certain key regulations, notably the CSRD and the CS3D.

Other texts have also been affected by this drive for simplification, such as the regulation on deforestation or the proposed Green Claims Directive.

While this reorientation may be perceived as a retreat, it does not signal the abandonment of sustainability objectives. Administrative authorities remain particularly active, especially in the fight against greenwashing, while companies are encouraged to voluntarily structure their sustainability strategies. Litigation, although less frequent on the basis of the duty of vigilance, remains significant at the international level.

Furthermore, 2025 opens a new chapter in societal transitions with the widespread adoption of artificial intelligence, which is profoundly transforming business models while raising new legal, sustainability, and ethical issues.

Ultimately, regulatory simplification should not be confused with renunciation: sustainability remains a central pillar of corporate governance.

Matthieu
Dary
Partner
Thibaut
Brenot
Lawyer
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