{"id":24214,"date":"2025-12-10T08:20:53","date_gmt":"2025-12-10T07:20:53","guid":{"rendered":"https:\/\/finascope.fr\/?p=24214"},"modified":"2025-12-10T08:20:53","modified_gmt":"2025-12-10T07:20:53","slug":"accord-sur-les-regles-relatives-aux-rapports-sur-le-developpement-durable-csrd-et-au-devoir-de-vigilance-cs3d","status":"publish","type":"post","link":"https:\/\/finascope.fr\/english\/reglementation\/accord-sur-les-regles-relatives-aux-rapports-sur-le-developpement-durable-csrd-et-au-devoir-de-vigilance-cs3d\/","title":{"rendered":"Agreement on rules relating to sustainability reporting (CSRD) and duty of care (CS3D)"},"content":{"rendered":"<p><span style=\"color: #1e73be;\">Companies with more than 1,000 employees and annual turnover exceeding \u20ac450 million will be required to publish a sustainability report. Only large companies with more than 5,000 employees and annual turnover exceeding \u20ac1.5 billion are required to exercise due diligence with regard to their negative impacts. <\/span><\/p>\n<div class=\"ep_gridrow ep-o_product\">\n<div class=\"ep_gridrow-content\">\n<div class=\"ep_gridcolumn ep-m_header\" data-view1200=\"6\" data-view1020=\"6\" data-view750=\"10\" data-view640=\"6\" data-view480=\"8\" data-view320=\"4\">\n<div class=\"ep_gridcolumn-content\">\n<div class=\"ep-a_heading ep-layout_level1\">\n<div class=\"ep-p_text\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"ep_gridrow ep-o_product\">\n<div class=\"ep_gridrow-content\">\n<div class=\"ep_gridcolumn\" data-view1200=\"6\" data-view1020=\"6\" data-view750=\"10\" data-view640=\"6\" data-view480=\"8\" data-view320=\"4\">\n<div class=\"ep_gridrow\">\n<div class=\"ep_gridrow-content\">\n<div class=\"ep_gridcolumn ep-m_product\" data-view1200=\"6\" data-view1020=\"6\" data-view750=\"10\" data-view640=\"6\" data-view480=\"8\" data-view320=\"4\">\n<div class=\"ep_gridcolumn-content\">\n<div class=\"ep-a_text ep-layout_chapo\">\n<p>Negotiators from the European Parliament and Member States have reached a provisional agreement to update rules on sustainability reporting and corporate due diligence.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"ep_gridcolumn ep-m_product\" data-view1200=\"6\" data-view1020=\"6\" data-view750=\"10\" data-view640=\"6\" data-view480=\"8\" data-view320=\"4\">\n<div class=\"ep_gridcolumn-content\">\n<div class=\"ep-a_text\">\n<p class=\"ep-wysiwig_paragraph\">On Tuesday, members of the\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/committees\/fr\/juri\/home\/highlights\" target=\"_blank\" rel=\"noopener\">legal affairs committee<\/a>\u00a0and the Council agreed to reduce sustainability reporting and due diligence requirements for companies, a proposal that is part of the so-called package of measures.\u00a0<a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en?prefLang=fr\" target=\"_blank\" rel=\"noopener\">Omnibus I<\/a>.<\/p>\n<br \/>\n<h2 class=\"ep-wysiwig_paragraph\"><strong>Simplified sustainability reports<\/strong><\/h2>\n<p class=\"ep-wysiwig_paragraph\">According to the informal agreement, the obligations of\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/news\/fr\/press-room\/20221107IPR49611\/durabilite-le-parlement-adopte-de-nouvelles-regles-pour-les-multinationales\" target=\"_blank\" rel=\"noopener\">social and environmental reports<\/a>\u00a0will only apply to EU companies with an average of more than 1,000 employees and an annual net turnover exceeding \u20ac450 million. The net turnover threshold has also been raised for non-European companies to \u20ac450 million generated in the EU for sustainability reporting.<\/p>\n<p class=\"ep-wysiwig_paragraph\">The co-legislators also agreed to further simplify reporting requirements, which should become more quantitative, while sectoral reporting would become voluntary. They ensured that smaller companies with fewer than 1,000 employees would be protected from a transfer of reporting responsibility, with the revised rules allowing them to refuse to provide information beyond voluntary standards.<\/p>\n<p class=\"ep-wysiwig_paragraph\">MEPs ensured that the Commission would set up a digital portal for businesses, providing access to templates and guidelines on European and national reporting requirements.<\/p>\n<br \/>\n<h2 class=\"ep-wysiwig_paragraph\"><strong>Duty of care only for large companies<\/strong><\/h2>\n<p class=\"ep-wysiwig_paragraph\">According to the agreement, only large EU companies with more than 5,000 employees and an annual net turnover exceeding \u20ac1.5 billion will be subject to a\u00a0<a href=\"https:\/\/single-market-economy.ec.europa.eu\/sectors\/raw-materials\/due-diligence-ready\/due-diligence-explained_fr\" target=\"_blank\" rel=\"noopener\">duty of care<\/a>\u00a0in order to minimise their negative impact on people and the planet. The rules will also apply to non-European companies whose turnover in the EU exceeds the same threshold. Companies must adopt a risk-based approach in their supply chain and refrain from requesting unnecessary information from companies that are not covered by the scope of application.<\/p>\n<p class=\"ep-wysiwig_paragraph\">Companies falling within the scope of the revised due diligence rules will no longer be required to develop a transition plan to make their business model compatible with the'<a href=\"https:\/\/unfccc.int\/fr\/a-propos-des-ndcs\/l-accord-de-paris\" target=\"_blank\" rel=\"noopener\">Paris Agreement<\/a>. They will remain liable at national rather than EU level in the event of non-compliance and could face fines of up to 3.1% of the company's global net turnover, the details of which will be specified by the Commission and Member States.<\/p>\n<p class=\"ep-wysiwig_paragraph\">The rapporteur\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/meps\/fr\/197405\/JORGEN_WARBORN\/home\" target=\"_blank\" rel=\"noopener\">J\u00f6rgen Warborn (EPP, SE)<\/a>\u00a0stated:<\/p>\n<p class=\"ep-wysiwig_paragraph\">\"We have achieved a very good compromise. We are simplifying sustainability rules, delivering historic cost reductions for businesses, while meeting the expectations of European citizens. This is a victory for competitiveness and a victory for Europe.\".<\/p>\n<br \/>\n<h2 class=\"ep-wysiwig_paragraph\"><strong>Next steps<\/strong><\/h2>\n<p class=\"ep-wysiwig_paragraph\">The Legal Affairs Committee will vote on the provisional agreement on 11 December 2025. The Parliament as a whole will vote during the December plenary session in Strasbourg.<\/p>\n<p class=\"ep-wysiwig_paragraph\">Featured\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251208IPR32081\/press-conference-deal-on-sustainability-reporting-and-due-diligence-rules\" target=\"_blank\" rel=\"noopener\">press conference<\/a>\u00a0will take place on Tuesday, 9 December at 10:30 a.m. You can view the recording\u00a0<a href=\"https:\/\/multimedia.europarl.europa.eu\/en\/webstreaming\/press-conference-by-jorgen-warborn-epp-se-rapporteur-on-trilogue-deal-on-simplified-sustainability-r_20251209-1100-SPECIAL-PRESSER\" target=\"_blank\" rel=\"noopener\">here.<\/a><\/p>\n<br \/>\n<p class=\"ep-wysiwig_paragraph\"><strong>Background<\/strong><\/p>\n<p class=\"ep-wysiwig_paragraph\">Following\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/news\/fr\/press-room\/20250331IPR27557\/durabilite-et-devoir-de-vigilance-approbation-du-report-des-nouvelles-regles\" target=\"_blank\" rel=\"noopener\">the postponement of the application of obligations relating to sustainability reporting and due diligence<\/a>, The current proposal aims to reduce the administrative burden on businesses. The updated rules are part of the simplification package known as\u00a0<a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en?prefLang=fr\" target=\"_blank\" rel=\"noopener\">Omnibus I<\/a>, proposed by the European Commission on 26 February 2025.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Les soci\u00e9t\u00e9s avec plus de 1 000 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":12579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[18,6],"tags":[],"class_list":["post-24214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-communique","category-reglementation","pmpro-has-access","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accord sur les r\u00e8gles relatives aux rapports sur le d\u00e9veloppement durable (CSRD) et au devoir de vigilance (CS3D) - 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