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Written by Laetitia Tombarello and Alexandra Lereau
Published in Semaine Sociale Lamy by Lamy Liaisons
The social issues relating to companies’ non-financial reporting obligations are particularly topical considering the draft Omnibus directive recently published by the European Commission. While the legislative framework is likely to evolve following the ongoing debates at European level, the provisions of the Labor Code resulting from the transposition into French law of European Directive 2022/2464 of December 14, 2022, known as the “CSRD” (Corporate Sustainability Reporting Directive), by Ministerial Order no. 2023-1142 of December 6, 2023 have been applicable, as they stand, to the companies concerned since January 1, 2025. Read more