ARTICLE · 17 OCTOBER 2025

CSRD: Requesting Data From SME Suppliers

Bryan Cave Leighton Paisner

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Bryan Cave Leighton Paisner

UK 2026 Chambers Firm Profile Bryan Cave Leighton Paisner (BCLP) is an international, fully...

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FranceCorporate/Commercial Law

Roland Montfort

Summary

The implementation of CSRD (Corporate Sustainability Reporting Directive) obligations for Phase 2 companies is approaching. This phase concerns large undertakings that meet at least two of the following three criteria: more than 250 employees, annual turnover above €50 million, or a balance sheet total exceeding €25 million.

Reporting obligation and timeline

The Stop the Clock Directive

In France, these companies are due to publish their first sustainability report in 2028 for the financial year starting on January 1, 2027. This timeline reflects the two-year deferral introduced by the Stop the Clock Directive (Directive (EU) 2025/794), which was implemented into French law by Law n° 2025-391 of April 30, 2025.

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CSRD: Requesting Data From SME Suppliers

Reporting obligation and timeline

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