CSRD Compliance for French Enterprises
Build on France's DPEF legacy to meet EU sustainability reporting requirements
15+
Markets
1,000+
Integrations
CSIRO
Backed AI
$473B+
Data Analysed
Regulatory requirements
CSRD Transposition & DPEF Legacy
France is transposing the EU CSRD into national law, building on its strong legacy of sustainability reporting through the Declaration de Performance Extra-Financiere (DPEF). French companies have been required to make non-financial disclosures since 2017, giving them a head start on CSRD compliance. The transposition aligns with ESRS while maintaining France's tradition of comprehensive ESG reporting.
Who must report
Same phased approach as EU CSRD: large public-interest entities already under NFRD (FY2024), other large companies from FY2025, listed SMEs from FY2026. France's broad existing DPEF scope means many companies are already accustomed to non-financial reporting. Estimated 8,000+ French companies ultimately in scope.
Penalties
Fines under French commercial law (Code de Commerce) for failure to publish required disclosures. AMF enforcement for listed companies including financial penalties and public censure. Potential director liability.
Frameworks
Key compliance deadlines
DPEF introduced
France introduced the Declaration de Performance Extra-Financiere, establishing comprehensive non-financial reporting requirements for large companies.
EU CSRD enters into force
The Corporate Sustainability Reporting Directive entered into force, requiring France to transpose the directive and transition from DPEF to ESRS.
Phase 1 reporting begins
Large public-interest entities previously subject to DPEF/NFRD begin reporting under ESRS for FY2024.
Phase 2 reporting begins
Other large French companies meeting the CSRD size thresholds begin mandatory sustainability reporting.
Listed SMEs in scope
Listed SMEs on Euronext Paris and other French exchanges come into scope for CSRD reporting.
How Avarni helps you comply
Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.
Scope 1, 2 & 3 Emissions
Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.
Framework Reporting
Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.
Audit-Ready Outputs
Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.
1,000+ Integrations
Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.
AI-Powered Analysis
CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.
Real-Time Dashboard
Track your progress with live emissions data, compliance status, and supplier mapping.
Our France presence
Office Address
24 Rue de Courcelles, 75008 Paris
Phone
+33 1 42 68 53 00
Our France Team
Our France team has extensive experience with both the DPEF regime and the new CSRD requirements, helping French companies leverage their existing reporting capabilities for a smooth transition to ESRS.
“Having reported under DPEF for years, we thought CSRD would be straightforward. The double materiality requirements were a step change, but Avarni's structured methodology made the transition seamless.”
Isabelle Moreau
Directrice RSE, Groupe Lumiere Industries SA
Get compliant before January 2024
Don't wait until the last minute. Start your France compliance journey today.
Or call us to speak with a France compliance specialist