CSRD: who is concerned in 2026?
Thresholds, calendar, groups, Omnibus adjustments: here are which companies may be affected by the CSRD in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
CSRD: who is concerned in 2026?
Updated March 2026 - The question CSRD: who is concerned? has become more sensitive since the European announcements of simplification. In France, you must reason with caution: check the applicable text, the status of the calendar and the exact situation of the company or group.
To complete, also see ESG reporting, Financial reporting and Accounting firm: how to choose in 2026.
What to look at first
- ▸size of the company or group;
- ▸rated status or not;
- ▸obligations already applicable;
- ▸potential effects of so-called Omnibus simplifications.
Why we must remain cautious in March 2026
The Ministry of the Economy recalls that the Omnibus directive adopted at the end of 2025 aims to reduce certain obligations and raise certain thresholds. In practice, it is therefore necessary to check the situation to date and not be satisfied with old calendar plans.
Hayot Expertise Advice: on the CSRD, the biggest risk is not over-preparing. It's starting from a bad diagnosis of the perimeter.
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Conclusion
As of March 30, 2026, the correct approach consists of verifying the actual scope, the applicable calendar and the effects of the simplification texts before launching a CSRD project.
📞 Do you want to quickly validate if you are really affected by the CSRD? We can help you frame the diagnosis and priorities. Make an appointment with an expert
(Official sources: economie.gouv.fr - Everything you need to know about the CSRD, AMF on CSRD sustainability reporting, H2A guidelines January 2026)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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