ESG Criteria in Public Procurement 2026: SPASER, Social Clauses, and Conditions
From August 2026, French law requires at least one environmental criterion in public contracts. SPASER becomes mandatory for public buyers above 50 million EUR. How SME suppliers and public authorities can prepare for compliance and seize opportunities.
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ESG & CSRD reporting in France | SME and mid-cap supportExpert 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.
Quick answer. From 21 August 2026, France's Climate and Resilience Law mandates that all public buyers integrate at least one environmental criterion into procurement processes. Public buyers whose annual purchasing volume exceeds 50 million EUR must adopt a SPASER—a strategic procurement plan for socially and ecologically responsible purchasing. For SME suppliers, this shift opens market opportunities while requiring immediate ESG compliance audits.
Legal context: France's Climate Law imposes mandatory environmental criteria by August 2026#
The Loi Climat et résilience (Climate and Resilience Law) n°2021-1104, enacted on 22 August 2021, introduced in Article 35 an unprecedented obligation: integrate environmental criteria into public procurement processes. This obligation takes effect on 21 August 2026, exactly five years after the law's enactment.
In parallel, EU law (Directive 2014/24/EU on public procurement) allows sustainable considerations to be taken into account: not only environmental metrics but also social aspects (wage equality, working conditions), human rights, and governance issues.
This France–EU convergence reshapes access to public contracts. Three mechanisms structure this transition:
- Minimum mandatory evaluation criteria: at least one environmental criterion must weigh in the selection process or offer scoring.
- Social and environmental execution conditions: the contracting authority may impose obligations on the contractor during performance (carbon audits, eco-certification, compliance with minimum wages).
- Mandatory SPASER for large buyers: public buyers with annual purchasing volume above 50 million EUR must formalize a multi-year responsible procurement strategy.
What is SPASER and who is subject to it?#
SPASER (Schéma de promotion des achats publics socialement et écologiquement responsables—Scheme for socially and ecologically responsible public procurement) is a strategic purchasing plan. Mandatory since 2017 for public bodies with annual purchasing volume ≥ 50 million EUR, the Climate Law strengthens this requirement by clarifying scope and imposing three-yearly reviews.
| Type of public buyer | Annual purchasing threshold | SPASER requirement |
|---|---|---|
| Small municipalities, smaller health facilities | < 50 M EUR | Optional; recommended |
| Mid-size cities, regional hospitals, universities | 50–200 M EUR | Mandatory since 2017; three-yearly review required |
| Major metropolitan areas, government ministries, national agencies | > 200 M EUR | Mandatory; annual review recommended + public reporting |
Who is not directly covered by SPASER today? Private enterprise suppliers. However, they are targeted by the framework: when a call for tender originates from a public buyer with an active SPASER, suppliers must demonstrate alignment with its objectives (carbon traceability, certifications, labour standards compliance).
Three environmental criteria expected from August 2026 onwards#
1. Award criteria (supplier selection)#
Mandatory from 21 August 2026, at least one environmental criterion must influence offer ranking. Common examples:
- Product or service carbon footprint (embodied carbon in manufacture, transport, end-of-life recycling or disposal).
- Recognized environmental certifications: ISO 14001, EMAS, B Corp, HQE for buildings, EU Ecolabel.
- Energy efficiency metrics: operational energy consumption (appliances, vehicles, heating systems).
- Circularity and waste reduction: recycled content percentage, product repairability, design lifespan in years.
Real example: An office furniture procurement might specify: "40% of evaluation points awarded for ISO 14001 compliance and EU Ecolabel certification; 30% for price; 30% for delivery schedule."
2. Social and environmental execution conditions#
They are frequently imposed by the buyer, particularly for high-value contracts or in strategic sectors (construction, energy, transport).
| Execution condition type | Example | Supplier implication |
|---|---|---|
| Environmental | Carbon audit midway through contract; intermediate certification checkpoint | Additional cost and auditor time |
| Social | Compliance with minimum wages; works council or equivalent consultation | Verifiable payroll compliance; potential social audit |
| Supply chain traceability | Obligation to disclose supply chain; upstream certifications required | Sub-contractor involvement; increased documentation |
| Training commitment | Pledge to train 5% of headcount in sustainability issues | HR investment over contract duration |
These stack atop standard contract obligations (schedule adherence, confidentiality). For SMEs, pre-submission feasibility analysis is now essential.
3. Reporting obligation and SPASER for large public buyers#
From August 2026, every public buyer with ≥ 50 million EUR annual purchasing must:
- Publish or update its SPASER.
- Specify at least one environmental criterion or sustainable execution condition in every procurement launched.
- Produce an annual report summarizing responsible purchases completed and measurable outcomes achieved.
How an SME supplier prepares ESG compliance now#
You supply products, services, or subcontracting to public bodies or government entities? Three steps to initiate before summer 2026:
1. Quick internal compliance audit#
Review your current standing against likely sustainability criteria:
- Carbon footprint or product LCA: Do you have a reliable measurement (Bilan Carbone ADEME, ISO 14040–14044, or environmental product declaration)? If not, start a simplified carbon accounting now.
- Existing certifications: ISO 9001, ISO 14001, EMAS, Ecolabel, B Corp? List them and verify currency.
- Labour standards and wage equity: Gender pay gap index certified, Code du travail compliance (legal working hours, mandatory rest, accident protocols)?
At Hayot Expertise, we have guided multiple SMEs in construction and wholesale trade to assemble a defensible ESG compliance dossier. The payoff: a well-argued response to any public procurement request for environmental justification.
2. Map accessible public contracts#
Consult your region's public procurement portals and official tender announcements. Identify buyers already mentioning ESG criteria or publishing SPASER documents. These early-adopter buyers reveal upcoming industry standards.
3. Prepare a phased improvement plan#
Rather than waiting until 21 August 2026, launch a gradual trajectory now:
- Q2–Q3 2026: Carbon footprint (Scope 1 & 2 minimum) and identify reduction levers.
- Autumn 2026: ISO 14001 or Ecolabel certification if relevant to your sector.
- 2027: Integrate results into public procurement bids; market ESG credentials to new public-sector prospects.
This roadmap positions your SME as a responsible supplier when public buyers accelerate their own commitments.
Sector and size-specific considerations#
Construction and civil engineering#
Expected environmental criteria: HQE or LEED compliance, site carbon audit, waste management (90% recycling minimum), energy performance of completed structure. For masonry or carpentry SMEs, an ESG audit early clarifies realistic commitments.
Wholesale trade and large retailers#
Typical criteria: percentage of eco-certified suppliers in portfolio, supply chain traceability (labour law compliance in subcontracting), eco-design of packaging. Responsible procurement must cover sub-suppliers.
Professional services and immaterial subcontracting#
Focus shifts to labour standards: wage equity, continuous professional training, disability accessibility, remote work documentation where applicable. A documented, defensible gender pay-equality policy is critical.
Self-employed contractors and micro-enterprises#
Not formally targeted by SPASER requirements as contracting authorities, they remain exposed: a public buyer may request signed attestation of lawful working conditions (no hidden subcontracting, legal compliance). Prepare this evidence for early bid submissions.
Watchpoints for 2026#
- Do not confuse award criteria with execution conditions. Award criteria influence offer scoring; execution conditions apply after contract award. Overlooking an execution condition risks contractual penalty.
- SPASER is mandatory at 50 M EUR annual purchasing, not 100 M EUR. A public buyer with 75 M EUR purchasing budget must have a SPASER, regardless of other thresholds.
- The absence of a visible environmental criterion after August 2026 exposes the contracting authority to legal challenge. Concessions, local authorities will need to justify the presence of at least one criterion in every competitive tender.
- Environmental credentials must be verifiable. A supplier cannot claim "eco-friendly product" without evidence (ADEME label, third-party certification, audited carbon report). Public buyers will increasingly demand proof.
- Subcontracting and execution conditions. If you outsource part of delivery, the execution condition (carbon audit, certification) applies to your sub-suppliers too. Budget and allocate this responsibility before bid submission.
Our expert-accountant perspective#
Recently, a 120-person engineering SME specializing in civil works contacted us to prepare a bid for a major regional public contract (estimated value: 15 million EUR). The contracting authority required: (1) a minimum score of 50/100 on an EcoVadis assessment, (2) a commitment to carbon audit within 12 months of award, (3) documented gender pay-gap compliance. The challenge: the SME had none of these credentials. In nine weeks, we orchestrated: peer carbon benchmarking, EcoVadis self-assessment, and internal gender pay-gap audit. The resulting compliance trajectory was credible: the SME won the contract and committed to ISO 14001 certification by year two.
This case underscores a reality: the barrier is not law—it is internal governance. An SME with solid HR, financial, and environmental data infrastructure easily clears this transition. An SME leaving these three pillars in silos risks late-stage scrambling after August 2026.
Hayot Expertise guidance. Treat ESG criteria in public procurement not as a checkbox but as a core strategic lever. Identify public-sector buyers in your industry, conduct an internal audit on three axes (carbon, wage equity, labour conditions), and formalize a five-year improvement roadmap. Hayot Expertise supports SMEs and sole traders in structuring this effort through our ESG reporting and CSRD services and legal counsel. Early movers will be first to capture public-sector opportunities launching in autumn 2026.
Frequently asked questions
What counts as a mandatory environmental criterion under Article 35?+
A criterion whose evaluation influences offer ranking or acceptability, grounded in measurable and verifiable environmental data: carbon footprint, energy consumption, recycled content percentage, recognized eco-label. The criterion must be objective and non-discriminatory.
If I supply a private SME (not a public buyer), do I need to comply with these criteria?+
Formally, no. However, your large-cap private clients may impose ESG criteria in response to their own commitments (CSRD, ESG rating) or to access public contracts themselves. Anticipation remains strategically sound.
Can a public buyer below the 50 M EUR threshold adopt a SPASER?+
Yes, increasingly common and recommended. SPASER is mandatory only for buyers above 50 M EUR, but any buyer may adopt one to formalize responsible procurement intent.
How do I check if one of my customer organizations is subject to SPASER?+
Consult their official website (look for "Public Procurement," "Responsible Procurement," or "Sustainability" sections) or ask directly during business development. Regions, metropolitan authorities, and ministries typically publish their SPASER in open-data portals.
Can execution conditions be negotiated after a contract is awarded?+
The legal framework sets them pre-award. However, a condition's specific timeline (e.g., exact carbon audit schedule) can be clarified by amendment post-award. Bidders must assess feasibility at proposal stage.
Is a full certification (ISO 14001) necessary, or is self-assessment sufficient?+
It depends on the criterion specified by the contracting authority. ISO 14001 certification carries more inherent credibility and transferability. Self-assessment (ADEME carbon accounting, product environmental declaration) may be accepted but is less recognized a priori.
Key takeaways#
- Mandatory minimum of one environmental criterion in public contracts from 21 August 2026 (Article 35, Climate Law).
- SPASER mandatory for public buyers with ≥ 50 million EUR annual purchasing volume (three-yearly review required).
- Three mechanisms: award criteria, execution conditions, declaration obligations.
- For SME suppliers: internal ESG audit in 2026 (carbon, certifications, wage equity); then strategic bidding with early-adopter public buyers.
- Absence of environmental criterion after August 2026 exposes contracting authorities to legal challenge.
- Priority sectors: construction, wholesale, services with significant subcontracting.
Official sources#
- Légifrance — Climate and Resilience Law n°2021-1104, Article 35
- Service-Public — Ecologically responsible public procurement
- French Public Procurement Code — Article L2112-2 (execution conditions)
- French Public Procurement Code — Article L2152-7 (award criteria)
- Ministry of Ecological Transition — Sustainable public procurement
Current as of 6 June 2026. Legal obligations and SPASER thresholds may evolve; for decisions with significant legal impact, consult official sources or engage a French accountant or legal professional.

Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- Légifrance — Loi Climat et résilience n°2021-1104 du 22 août 2021
- Service-Public — Marchés publics écologiques
- Économie.gouv.fr — Guide SPASER et achats responsables
- Code de la commande publique — Articles L2112-2 et L2152-7
- Ministère de la Transition Écologique — Obligations de critères environnementaux
- DGALN — Fiche technique : intégration critères environnementaux 2026
- EconomiE.gouv — Seuils et obligations acheteurs publics
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