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Written by Florian Masseube
The year 2024 marked a major turning point in the field of Corporate Social Responsibility (CSR). Environmental, social, and governance challenges have been at the heart of companies' priorities, driven by new regulations, pioneering initiatives, and increasing stakeholder expectations. This article offers a retrospective of major trends, notable personalities, legislative advancements, and inspiring initiatives in CSR for the past year.
The structuring regulations
1. The European regulation on packaging and packaging waste
Adopted in December 2024, this regulation is one of the most significant legislative advancements to combat packaging waste:
- Mandatory recycling rate : Each member state must achieve 75% recycling of plastics by 2030.
- Reuse quotas : Packaging in industrial and commercial sectors must incorporate an increasing proportion of reuse, with interim targets starting in 2026.
- Ban on unnecessary packaging : Plastic food trays, excessive films for fruits and vegetables, and other categories of non-essential packaging are being gradually phased out.
2. CSRD Directive: transparency at the heart of CSR
The CSRD Directive (Corporate Sustainability Reporting Directive) came into effect in January 2024, imposing new reporting standards for large companies. The requirements include:
- Publication of scopes 1, 2, and 3 of CO₂ emissions.
- Assessment of environmental impact of products throughout their life cycle.
- Enhanced social indicators, including pay equity and diversity in leadership positions.
Companies have had to adapt their data collection systems, often by integrating specific digital tools and third-party audits to ensure compliance.
3. The Climate and Resilience Law: a strengthened application
Adopted in 2021, the Climate and Resilience Law saw its first obligations fully applied in 2024. The new provisions include:
- Advertising and greenwashing : Advertisements for the most polluting products must include mentions of their environmental impact.
- Low Emission Zones (LEZ) : Requirement for companies operating in LEZs to renew their vehicle fleets to electric or hybrid models by 2025.
- Strengthening eco-design : Companies must now provide clear information on the repairability and recyclability of their products.
4. Decree on waste reduction in companies
The decree published in March 2024 imposes new obligations on companies:
- Generalized source sorting : All companies with more than 50 employees must implement systematic waste sorting (paper, plastic, organic waste).
- Annual report on waste : Requirement for companies to present an annual report detailing the quantities of waste produced, recycled, or recovered.
5. Décret sur la Compensation Écologique
In connection with the Climate Law, a specific decree published in 2024 imposes :
- Strengthened compensation rules : Companies whose projects impact biodiversity must compensate for their effects through restoration actions on an equivalent or larger area.
- Monitoring obligation : Compensations must be documented for a minimum duration of 30 years, with regular audits by independent organizations.
Key figures in CSR in 2024
Amélie Favre Guittet
Fondatrice Talen Management Groupe
Launched the "Path to Inclusion" program, creating 1,000 jobs for people with disabilities and developed inclusive training for HR.
Julia Faure
Co-founder of Loom
Mobilized 200 brands to reduce emissions from the textile industry and launched a range of clothing made from regenerative fibers.
Frédéric Mazzella
Founder of BlaBlaCar
Introduced BlaBlaGreen to reward users reducing their carbon footprint and deployed transport solutions in rural areas.
Arthur Auboeuf
Cofondateur de Time for the Planet
Supported 10 eco-startups and recruited 100,000 new citizen shareholders with Time for the Planet.
CSR trends for 2024: a year of transition
1. Économie Circulaire : De la Vision à l’Action
The circular economy has established itself as an essential model. Companies have strengthened their commitments by introducing fully recyclable products, while the issue of compostable packaging is at the heart of large-scale implementation.
2. Inclusion Sociale : Une Dynamique Accélérée
Diversity, equity, and inclusion have taken center stage. Microsoft has launched a global program aimed at recruiting and training 5,000 employees with disabilities by 2025.
3. Finance Durable : Un Record Historique
2024 saw green bonds reach a record volume of 900 billion euros. Investors are increasingly turning to projects aligned with the Sustainable Development Goals (SDGs).
The CSR initiatives of companies labeled Positive Company
Riccobono Group
Among its initiatives, the group has implemented eco-design actions, energy-saving measures, and innovation through its Riccobono Lab, dedicated to finding sustainable solutions.
Acuitis
The optical and hearing brand Acuitis has strengthened its CSR policy by establishing a program for recovering display lenses in all its Houses in France.
Securlite
The company has developed new LED devices and management systems that increase the luminous efficiency of its product ranges, thus contributing to reduced energy consumption.
The clumsy ones
L'entreprise a éliminé les emballages superflus en utilisant des pots en verre, des couverts en inox, des plateaux et corbeilles lavables, ainsi que des serviettes compostables.
Conclusion: a year of transition and leadership
2024 was a year rich in advancements and challenges for CSR. Companies were called to play a key role in building a sustainable future while navigating an increasingly demanding regulatory framework. In 2025, expectations will continue to grow, offering proactive organizations the opportunity to position themselves as leaders of change.