🇫🇷France
CSRD compliance in France
France was an early adopter of sustainability reporting through the DPEF (Déclaration de performance extra-financière). The CSRD significantly expands scope and requirements. France has transposed the CSRD via ordonnance, and the H2A (Haute autorité de l'audit) oversees assurance.
Enforcement authority
AMF (Autorité des marchés financiers) + H2A (Haute autorité de l'audit) + commercial courts
Maximum sanctions
AMF and commercial courts can impose fines, issue public warnings, and hold directors personally liable. Criminal sanctions possible for fraudulent sustainability reporting.
Key obligations
What CSRD requires from organizations operating in France.
Transition from DPEF to full ESRS reporting for companies in scope
Appoint an OTI (Organisme Tiers Indépendant) certified by the H2A for sustainability assurance
Cross-reference CSRD obligations with Devoir de vigilance (Duty of Vigilance) and Sapin II
Comply with AMF guidance on ESG disclosure for listed companies
Local context in France
France's existing Duty of Vigilance law and Sapin II create overlapping obligations with CSRD, especially on value chain due diligence (ESRS S1-S4) and governance (ESRS G1). Companies should map these regulations together. The CNCC has issued guidance for auditors on CSRD assurance engagements.
CSRD by industry in France
Frequently asked questions
How does CSRD apply in France?
France was an early adopter of sustainability reporting through the DPEF (Déclaration de performance extra-financière). The CSRD significantly expands scope and requirements. France has transposed the CSRD via ordonnance, and the H2A (Haute autorité de l'audit) oversees assurance.
Who enforces CSRD in France?
AMF (Autorité des marchés financiers) + H2A (Haute autorité de l'audit) + commercial courts
What are the penalties for CSRD non-compliance?
AMF and commercial courts can impose fines, issue public warnings, and hold directors personally liable. Criminal sanctions possible for fraudulent sustainability reporting.
CSRD in other jurisdictions
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