Temps de lecture : 4 minutes
Written by Gwladys Lecomte and Auguste Chameroy
What to remember :
- The ECGT directive (also called EmpCo) applies in France from September 27, 2026
- Absence of transposition into French law, but that changes nothing: direct application of European law since March 2026
- Sanctions of up to 10% of the company's revenue in France from the last closed financial year
- Sustainability labels must be based on verification by a competent and independent third party
The European ECGT directive, also called EmpCo (Empowering Consumers for the Green Transition), comes into effect throughout the European Union, including France, starting from September 27, 2026. And this is happening while no French transposition law has yet been voted on. This is not a legal vacuum that protects you: it is the opposite.
ECGT, EmpCo, 2024/825: one and the same text
Before going further, a useful clarification: ECGT and EmpCo refer to exactly the same directive, the directive (EU) 2024/825, adopted on February 28, 2024. "ECGT" is the acronym used in the official documents of the European Commission; "EmpCo" is the term most often used by law firms, consulting firms, and in professional communication. If you come across either, it refers to the same regulatory framework.
The exact timeline, without shortcuts
- February 28, 2024 : adoption of the directive by the European Parliament
- March 27, 2024 : entry into force of the directive at the European level
- March 27, 2026 : deadline set for member states to transpose the directive into their national law. France did not meet this deadline
- May 28, 2026 : the European Commission sends a formal notice to France, as well as to 19 other member states, for incomplete transposition
- Today : the French bill (DDADUE law) remains in first reading in the National Assembly, with no vote to date
- September 27, 2026 : entry into application of the directive in the 27 countries of the Union, including France

Vocabulary point:
Transposition : the process by which a member state translates a European directive into national law.
Effet direct : principe selon lequel une directive européenne s'applique même sans loi nationale, une fois le délai de transposition dépassé.
Formal notice : the first step of an infringement procedure, by which the European Commission urges a member state to comply.
DGCCRF : the General Directorate for Competition, Consumer Affairs and Fraud Control, the French authority responsible for enforcing these rules.
Competent and independent third party : Entité juridique distinctes du propriétaire du label et du professionnel labellisé, chargé de vérifier que ce dernier respecte le cahier des charges du label. Son accréditation n’est pas obligatoire, mais sa compétence et son indépendance doivent être garanties selon des normes reconnues.
Why the absence of French law changes nothing starting September 27
C'est le point le plus mal compris, et le plus important à retenir : une fois le délai de transposition dépassé (soit depuis le 27 mars 2026), le droit européen produit ce qu'on appelle un effet direct. Concrètement, une entreprise ne peut plus se prévaloir de l'absence de loi française pour continuer à utiliser des allégations environnementales que la directive interdit désormais.
Le calendrier ne doit donc pas être lu comme "rien ne se passe avant que la France vote sa loi". Le 27 septembre reste la date d'application, avec ou sans texte français voté d'ici là.
What is already covered by current French law
The European law, like French law, is based on a key principle: misleading commercial practices are presumed to distort consumer behaviour, without the need to prove actual harm. It is this logic that explains why the obligations of the ECGT directive on labels and environmental claims are codified in the Consumer Code rather than in a text specific to CSR, and why this code has already contained a significant part of the framework for several years:
- The rules on misleading commercial practices (Article L. 121-2 and following of the Consumer Code)
- The AGEC law
- The decree on carbon neutrality
These texts apply regardless of the transposition of the ECGT, and already allow the DGCCRF to act on some of the practices that the directive aims to regulate.
What the directive concretely prohibits
Without going into exhaustive detail (we dedicate a specific article to it), the ECGT/EmpCo primarily targets:
- Generic and unsubstantiated environmental claims ("eco-friendly", "environmentally friendly"...)
- The labels "carbon neutral" based solely on carbon offsetting
- Sustainability labels that do not rely on a certification system by a competent and independent third party
- Future environmental commitments not accompanied by a verifiable plan
Sanctions: a harmonized ceiling, but France remains stricter
The European text sets a coordinated sanction ceiling of at least 4% of annual revenue of the company (the labeled company) in the relevant country or countries.
In France, Article L. 132-2 of the Consumer Code provides for a fine of €300,000, which can be increased to 10% of the average revenue of the last three financial years of the company found guilty of misleading practice (the one making the allegation in question, whether it is the labeled company or the labeling organization itself) or to 50% of the expenses incurred for the advertising or the concerned practice.
Regarding sanctions, the directive sets a minimum floor (4% of revenue) that member states can strengthen, but never lower; this explains why France applies a higher national rate (10%) without contradiction with the European text. However, regarding the list of prohibited practices itself, the directive imposes strict harmonization: France cannot extend or restrict it.
What this means for your CSR label or your CSR claims
The requirement for a sustainability label "based on a certification system by an independent third party" directly concerns CSR labelling organisations; and therefore, indirectly, any company that communicates about its labelling. At Positive Company®, this requirement is not new: it has structured our methodology from the beginning. We will soon document our entire ECGT compliance process in a dedicated file (methodology, governance, independent verification).
Conclusion
En résumé : le 27 septembre 2026 n'est pas une date qu'on peut se permettre d'attendre passivement en se disant "il n'y a pas encore de loi française". L'application directe du droit européen change la donne dès maintenant. Que vous portiez un label RSE, une certification, ou simplement des allégations environnementales sur vos produits ou votre communication, le moment d'auditer vos pratiques, c'est dès maintenant.
Is your CSR Label ready for the ECGT?
The Positive Company® CSR Label has always relied on an independent audit and stakeholder consultation, exactly what the ECGT now requires from sustainability labels.
Discover the Positive Company® Label? Learn moreFAQ: ECGT or EmpCo Directive
Yes. These are two names for the same European directive (EU) 2024/825. "ECGT" is used in the official texts of the Commission, "EmpCo" rather in legal and professional circles.
Yes, starting from September 27, 2026, by direct effect of European law, since the transposition deadline (March 27, 2026) has passed.
A harmonized cap of at least 4% of annual turnover at the European level; France applies its own national cap of 10%.
Yes, this is one of the central requirements of the directive regarding sustainability labels.
🔗 Sources :
- Directive (EU) 2024/825 of the European Parliament and of the Council of February 28, 2024, Official Journal of the European Union
- Actu-Environnement, "Environmental claims: France is put on notice to transpose the directive", May 2026
- R3, "ECGT Directive (2024/825): what changes for your ESG communication in 2026", September 2026