As European regulations are strengthened and French companies adapt their practices, CSR is emerging as an essential strategic lever for responding to contemporary social, environmental and economic challenges.

France: a national mobilisation for skills and sustainable transition

In France, CSR is part of an ambitious national strategy, notably through the ‘France 2030’ plan. This programme aims to transform key sectors of the economy in a sustainable manner through technological innovation, with a focus on ecological transition and digital sovereignty.

In addition, French companies such as BNP Paribas are placing CSR at the heart of their strategy. The group has defined five priorities aligned with the UN Sustainable Development Goals (SDGs), including sustainable investment and responsible finance.

Europe: the CSRD Directive redefines the rules of the game

At the European level, the Corporate Sustainability Reporting Directive (CSRD) marks a major development. Coming into force on 1 January 2024, it requires large companies to publish detailed reports on their environmental, social and governance (ESG) impacts, in accordance with European sustainability reporting standards (ESRS).

However, in view of the implementation challenges, the European Commission proposed in February 2025 to postpone certain obligations for medium-sized companies and listed SMEs to give them more time to comply with the new requirements.

World: towards convergence of standards and practices

Globally, CSR is moving towards harmonisation of standards. The International Sustainability Standards Board (ISSB) has adopted a ‘climate first’ approach to sustainability reporting, aimed at facilitating the gradual adoption of global standards.

Multinational companies, such as Legrand, have unveiled ambitious CSR roadmaps for the period 2025-2027, with a focus on innovation and sustainability.

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