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ARTICLE · 18 MAY 2017

Climate Change Reporting Soon To Be Extended In France

Jones Day
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Transposing Directive 2014/95/EU requires making some adjustments to the existing texts to ensure compliance with the European rules.

European UnionEnvironment
Armelle Sandrin-Deforge
Armelle Sandrin-Deforge
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The French government is currently working on the transposition into French law of Directive 2014/95/EU, with respect to disclosure of nonfinancial and diversity information by certain large undertakings and groups. 

For the past 15 years, a number of French companies have been subject to nonfinancial reporting obligations, first created by the 2001 New Economic Regulations Law and then reinforced by the 2010 Grenelle II law. These provisions are now consolidated into the French Code of Commerce. Transposing Directive 2014/95/EU requires making some adjustments to the existing texts to ensure compliance with the European rules. 

A draft ordinance and a draft implementation decree have been submitted to public consultation. The ordinance proposes to consolidate the various existing nonfinancial reporting obligations into one article of the Code of Commerce (future article L. 225-102-1-1). The reform will also extend the nonfinancial reporting obligations to

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