Corporate Social Responsibility (CSR) continues to evolve under the impetus of new regulations and initiatives, reflecting the growing commitment to sustainable development at the national, European and global levels.

Strengthening of the legislative framework in France

In France, ordinance no. 2023-1142 of 6 December 2023 introduced increased obligations for the publication and certification of sustainability information for certain companies. This measure aims to improve the transparency and reliability of non-financial data, thus enabling stakeholders to assess the environmental and social performance of companies more accurately. ​Legifrance

Adaptation of European directives on sustainability

At the European level, Directive (EU) 2024/1760 of 13 June 2024 amended the due diligence requirements for corporate sustainability. This directive requires large companies to identify and mitigate the negative impacts of their activities on human rights and the environment throughout their value chain, thus reinforcing corporate responsibility for sustainability. EUR-Lex+2EUR-Lex+2EUR-Lex+2

Global initiatives to accelerate corporate sustainability

At the international level, the United Nations Global Compact launched the ‘Forward Faster’ platform in September 2023, aimed at guiding companies towards ambitious collective actions to accelerate progress on sustainability by 2030. This initiative encourages companies to adopt responsible practices and collaborate to address global challenges related to sustainable development. ​UN Global Compact

These recent developments illustrate a global trend towards greater integration of social and environmental considerations in corporate strategies, emphasising the importance for companies to adapt to new regulatory and societal expectations in terms of CSR.

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