CSR obligation: obligations and opportunities for companies in 2026

Corporate Social Responsibility (CSR) refers to the voluntary consideration by companies of environmental, social and economic issues in their activities and in their interactions with their stakeholders. In France, certain legal obligations in terms of CSR are now imposed on companies depending on their size and sector.

With the gradual entry into force of the European directive CSRD (Corporate Sustainability Reporting Directive), the CSR regulatory landscape will undergo a major transformation in 2026. This is no longer just the concern of large groups: SMEs are now concerned in the near future.

The CSRD replaces the DPEF (Extra-Financial Performance Declaration) and applies progressively depending on the size of the company:

CSRD reporting thresholds for large companies

A company is subject to the CSRD if it meets at least 2 of the following 3 criteria:

• ▸More than 250 employees
• ▸Net turnover greater than 40 million euros
• ▸Balance sheet total greater than 20 million euros

The sustainability report must be established according to the ESRS (European Sustainability Reporting Standards), covering climate, social and governance areas.

Extra-Financial Performance Declaration (DPEF)

Listed companies and large companies (more than 500 employees and €100 million in turnover) are still maintaining the DPEF for 2025, before complete transition to the CSRD. This statement covers social, environmental and governance risks.

Professional Equality Index

Any company with more than 50 employees must calculate and publish its gender equality index each year (score out of 100). Companies with 50 to 249 employees must publish at least 4 indicators. In the event of an index lower than 75/100, corrective measures must be taken under penalty of penalties (up to 1% of the payroll).

Carbon footprint and transition plan

Companies with more than 500 employees must establish a Greenhouse Gas Assessment (BGES) every 4 years and a climate transition plan. From 2026, this assessment must be integrated into the CSRD sustainability report for the companies concerned.

Even if unlisted SMEs are not yet directly subject to the CSRD, they are subject to significant indirect pressure via the value chain:

• ▸Large clients (CSRD companies) must report on their value chain, which requires their SME suppliers to provide CSR data
• ▸Banks and investment funds integrate ESG criteria into their financing decisions
• ▸Public calls for tenders are increasingly integrating CSR criteria

Anticipate rather than suffer: SMEs that commit now to a structured CSR approach have a real competitive advantage.

The carbon footprint (or GHG assessment) consists of measuring your company's greenhouse gas emissions in 3 areas:

• ▸Scope 1: Direct emissions (fuel combustion, industrial processes)
• ▸Scope 2: Indirect emissions linked to purchased energy (electricity, heat)
• ▸Scope 3: Other indirect emissions (purchases, transport, waste, use of products sold)

Beyond compliance, the carbon footprint makes it possible to identify energy-intensive cost items and to initiate concrete savings. Some companies reduce their energy bill by 15 to 25% thanks to the resulting actions.

Engaging in a CSR approach is not just a regulatory obligation ”” it is a performance lever:

Access to green financing Subsidized rate loans linked to ESG criteria (green bonds, impact loans) are increasingly accessible to SMEs with structured CSR reporting.

Attractiveness of talents According to recent studies, 73% of candidates consider a company's CSR policy in their choice of employer. In a context of tensions on the job market, this is a major differentiator.

Risk reduction Anticipating regulatory obligations avoids fines and reputational risks. The cost of prevention is always lower than that of remediation.

Improved brand image An authentic and documented CSR commitment strengthens the trust of customers, partners and investors.

B Corp label and voluntary commitments

Beyond legal obligations, many companies adopt voluntary CSR approaches (B Corp label, ISO 26000, GRI reporting) to improve their image and attract talent. These labels concretely promote the company to stakeholders.

• ▸Initial CSR audit: Assessment of your current practices, identification of obligations applicable to your size and sector
• ▸DPEF/CSRD compliance: Support in establishing your sustainability report and calculating the equality index
• ▸Carbon footprint: Organization and analysis of emissions data (Scope 1, 2, 3)
• ▸Extra-financial reporting: Assistance with the drafting and publication of CSR indicators according to ESRS standards
• ▸Strategic advice: Integration of CSR into your business strategy and your management processes
• ▸Training your teams: Raising awareness and increasing skills on CSR issues

Located at 58 rue de Monceau, Paris 8th, our accounting firm offers you personalized support and tailor-made solutions. We combine accounting and tax expertise with growing expertise on sustainability issues.

Samuel HAYOT, qualified accountant, and his team support you in all your efforts with a digital and human approach. Our firm uses CSR data collection and consolidation tools compatible with CSRD requirements.

Contact us

📍 58 rue de Monceau, 75008 Paris
📞 01 48 48 24 14
📧 contact@hayot-expertise.fr

Obtain a free quote for a first discovery meeting to analyze your situation and offer you a tailor-made price offer.