New regulations to measure the impact on the business environment. A European directive, which is beginning to be applied, requires the publication of a non-financial report.
Large groups, certain SMEs and ETIs will gradually discover the Corporate Sustainability Reporting Directive (CSRD), transposed into French law in December 2023. France was the first country in the European Union to adopt this text in order to provide as soon as possible possible a precise framework for its companies. Large listed companies - with more than 500 employees - are already collecting data for the 2024 financial year.