An order was published in France’s official journal on 7 December to transpose into domestic law the corporate sustainability reporting directive (CSRD), which is due to come into force in 2024. It will require companies with more than 500 employees and a turnover of €40 million to present, from 2025, a sustainability report containing a number of mandatory social and environmental indicators. The French text, one of the first to transpose the European directive, clarifies the system of...
France: order transposing CSRD directive published
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