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CSRD

The CSRD (Corporate Sustainability Reporting Directive) represents a major shift in the regulation of transparency obligations related to sustainability. Transposed into French law and in force since January 1, 2024, it imposes precise and standardized requirements for the communication of environmental, social, and governance (ESG) information. This reform responds to the growing demand for corporate social responsibility, allowing stakeholders to have a clearer and more reliable view of the non-financial impacts of organizations.

Who is affected?

Since January 1, 2024, the directive applies to listed companies meeting the following criteria:

  • More than 500 employees.
  • A turnover of over €50 million or a balance sheet total of more than €25 million.

These companies must prepare a sustainability report for the 2024 fiscal year, to be published in 2025.

From January 1, 2025, the scope expands to companies exceeding two of the following three thresholds:

  • More than 250 employees.
  • A turnover of €50 million or more.
  • A balance sheet total of €25 million or more.

These companies will need to prepare a sustainability report for the 2025 fiscal year, to be published in 2026.

A demanding compliance process

Implementing the CSRD can present complex challenges, including understanding the new requirements, coordinating teams, and collecting reliable information.

Our support

At De Gaulle Fleurance, we leverage our expertise to guide your company through all stages of CSRD compliance:

  • Presentation and awareness: Training for the Executive Board, the Management Committee, or the Board of Directors on the new obligations and their strategic implications.
  • Audit and diagnostic:
    • Gap analysis between existing practices and CSRD requirements.
    • Comparison between the Non-Financial Performance Statement (NFP) and the new sustainability reporting standards.
  • Support in drafting the sustainability report:
    • Organizing stakeholder dialogue.
    • Double materiality analysis to identify key issues.
    • Structuring the sustainability strategy.
    • Drafting and finalizing the report.

We understand the cross-cutting challenges of sustainability and adopt a tailored approach for each client. Our multidisciplinary team helps you transform this obligation into a strategic opportunity, creating value for your stakeholders while strengthening your compliance.

To learn more, contact our ESG regulation experts.

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