Our lawyers take stock of these new obligations.
Listed companies (i) employing more than 500 employees and (ii) with turnover more than €50 euros million or total assets more than €25 million must draw up a sustainability report in 2025, covering the financial year 2024.
From 1st January 2025, a larger number of companies will be concerned, all those exceeding two of the following three thresholds: (i) more than 250 employees, (ii) turnover of 50 million euros, or (iii) a balance sheet total of 25 million euros. In 2026, they will have to publish their first sustainability report for the 2025 financial year.
Implementing these regulations can be complex. Our lawyers can help you anticipate and meet your sustainability reporting obligations, by:
- Presenting the CSRD and the new sustainability reporting obligations to General Management, Comex or Board of Directors.
- Training the teams concerned to these new obligations and the issues at stake.
- Carrying out an audit and a gap analysis of the information communicated by the company on environmental, social and governance issues about the new sustainability reporting obligations.
- Supporting companies establishing a non-financial performance report (Déclaration de Performance Extra-Financier or DPEF) in drafting their sustainability report.
- Supporting companies in drawing up their sustainability report:
- organize and implement dialogue with stakeholders
- determine the themes to be prioritized
- carry out a dual materiality analysis
- implement the company’s sustainability strategy
- structure and write the sustainability report.
