Scope
French companies in CSRD scope (as recalibrated by Omnibus I)
France · regulation
French CSRD transposition
Ordonnance n° 2023-1142 + Décret n° 2023-1394 (transposing CSRD)
Penalties
Criminal and civil liability for directors/auditors for misstatements (French transposition specifics)
Last verified
2026-08-22
In plain language
What this law does
Transposes the CSRD into French law (Code de commerce), including the statutory auditor / independent third-party Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition requirement and criminal-liability exposure for management-report misstatements — among the strictest national implementations.
Core obligations
Dictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition per ESRS in the management report; Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition engagement; filing and publication duties