CSRD
Directive (EU) 2022/2464 — Corporate Sustainability Reporting Directive, as amended by Directive (EU) 2026/470
Sujet : publication ESG · Niveau : régional
Aujourd’hui
Omnibus I in force 18 Mar 2026: scope cut to >1,000 staff and >€450M turnover. Wave 2 reports on FY2027. Transpose by 19 Mar 2027.
Résumé
La CSRD oblige les grandes entreprises à publier un rapport de durabilité audité selon les ESRS. L'Omnibus I (2026) limite le champ aux entreprises de plus de 1 000 salariés et 450 M€ de chiffre d'affaires. Les premiers rapports du nouveau périmètre portent sur l'exercice 2027.
Qui est concerné
- Chiffre d’affaires
- > €450M net turnover (and >1,000 employees)
- Effectif
- > 1,000 employees
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Activités déclencheuses
- EU company/group above both thresholds
- Non-EU group with >€450M EU turnover
- EU subsidiary/branch with >€200M turnover
- Portée hors territoire
- Oui
Non-EU groups with >€450M EU turnover report; suppliers abroad get data requests, capped at the voluntary standard if <1,000 staff
- Exemples
- EU retailer, 3,000 staff, €2bn turnover
- Chinese group with EU sales >€450M and EU subsidiary
- German machinery maker, 1,500 staff, €600M
Ce que la loi exige
- Report sustainability matters under ESRS after a double-materiality assessment
- Publish the sustainability statement in the management report, tagged digitally
- Obtain limited assurance from an auditor or accredited provider
- Limit value-chain data requests to suppliers <1,000 staff to the voluntary standard
Sanctions
Set by Member States (effective, proportionate, dissuasive). No EU-level fine amount.
Ce que cela change pour un fournisseur en Chine
Chinese suppliers to EU groups in scope receive ESRS data requests (Scope 3, workforce, pollution). If under 1,000 staff, they may refuse requests beyond the voluntary standard.
Preuves attendues
- Scope 1-2 GHG inventory and product carbon data
- Workforce and health & safety indicators
- Environmental permits and pollution data
Niveaux : Tier 1-2