Extra paperwork or inspiring exercise?
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.
The implementation schedule is identical throughout Europe.
Large listed companies - with more than 500 employees - are already collecting data for the 2024 financial year to comply with the new directive and publish their first extra-financial report in 2025.
Next year, the directive will concern companies meeting at least two of the following criteria: more than 250 employees, more than 20 million euros in balance sheet total, more than 40 million euros in net turnover.
In 2026, for publication in 2027, the turn of certain listed SMEs will come.
In 2027 (publication in 2028), even…
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