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)
In forceApplies 2024-01-01
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 assurance requirement and criminal-liability exposure for management-report misstatements — among the strictest national implementations.
Core obligations
Sustainability report per ESRS in the management report; assurance engagement; filing and publication duties
Dictionary
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Claims
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