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Written by Florian Masseube - Article published in January 2023, updated in July 2026
📌 Key points to remember
- The CSRD is simplified but still in effect: about 10,000 companies affected (down from 50,000 initially), with a new post-Omnibus timeline.
- The CS3D (European duty of vigilance) has been adopted since 2024 and will be implemented gradually between 2027 and 2029.
- Greenwashing is more regulated since September 2026 through the EmpCo directive (EU 2024/825), even without the Green Claims directive.
- The French law on the duty of vigilance (2017) remains applicable and precedes the European framework.
- If your company falls outside the mandatory scope of the CSRD, your clients who are subject to it will still request ESG data from you.
CSRD: sustainability reporting, what has changed with the Omnibus package
What the CSRD is
The CSRD (Corporate Sustainability Reporting Directive) is the European directive adopted in December 2022 that requires affected companies to publish detailed information on their environmental, social, and governance (ESG) impacts, according to the ESRS (European Sustainability Reporting Standards).
What the Omnibus package changed (2025–2026)
Between April 2025 and March 2026, two successive texts profoundly modified the initial framework:
The "Stop-the-clock" directive (EU 2025/794)
Adopted on April 14, 2025, it postponed by two years the implementation of CSRD obligations for companies in waves 2 and 3. (Source: Official Journal of the EU, directive (EU) 2025/794; Légifrance, law DDADUE no. 2025-391 of April 30, 2025 for the French transposition)
The Omnibus Directive I (EU 2026/470)
Adopted on December 16, 2025, and published in the Official Journal of the EU on February 26, 2026, it came into force on March 18, 2026. It substantially modifies the thresholds and scope of the CSRD. (Source: OJ EU, Directive (EU) 2026/470, February 26, 2026)
The new post-Omnibus schedule
| Wave | Affected companies | 1st report |
|---|---|---|
| Wave 1 | Large companies previously subject to the NFRD (>500 employees) | 2025 (fiscal year 2024) — unchanged |
| Wave 2 | >1,000 employees AND >450 M€ in net revenue | 2028 (fiscal year 2027) |
| Wave 3 | Listed SMEs | Definitely excluded |
(Source: Thegreenshot.io, "CSRD Schedule: all key deadlines", May 2026; Wecount.io, "Omnibus CSRD CS3D published", March 2026)
The new thresholds: cumulative criteria
Since the Omnibus, the two criteria are cumulative (and no longer alternative): a company must exceed both 1,000 employees and 450 M€ in net revenue. The balance sheet criterion has disappeared.
Result: about 80% of the companies initially targeted are leaving the mandatory legal perimeter. The perimeter goes from ~50,000 to ~10,000 companies in the EU. (Source: European Commission, estimates cited in Directive (EU) 2026/470; Consultis Environment, June 2026)
The simplified ESRS
EFRAG (European Financial Reporting Advisory Group) published in December 2025 a draft of a simplified version of the ESRS standards, reducing the mandatory data points from about 1,100 to about 300. Sectoral standards are definitively abandoned. The European Commission has until September 18, 2026, to adopt the official delegated act. (Source: EFRAG, ESRS simplification draft, December 2025; Wecount.io, March 2026)
What this concretely changes for companies outside the perimeter
Leaving the legal perimeter does not mean being exempt from ESG requirements. The Omnibus directive introduces an important rule: contracting authorities subject to the CSRD no longer have the right to require their suppliers (with fewer than 1,000 employees) to provide information beyond the VSME standard (Voluntary Sustainability Reporting Standard for SMEs).
In practice: if you supply a large company subject to the CSRD, it will ask you for ESG data — within the framework of the VSME. Regulatory pressure eases; commercial pressure intensifies. (Source: Wecount.io, "Omnibus CSRD CS3D published", March 2026)
CS3D: the European duty of vigilance, now in effect
What CS3D is
The CS3D directive (Corporate Sustainability Due Diligence Directive, also called CSDDD) was adopted on April 24, 2024, by the European Parliament and came into effect on July 25, 2024.
It requires large companies concerned to identify, prevent, suspend, mitigate, and report on negative impacts on human rights and the environment in their value chain: suppliers, business partners, subcontractors.
Not to be confused with the CSRD: the CSRD requires reporting (publishing information); the CS3D requires action (preventing and remedying impacts). (Source: Directive (EU) 2024/1760, OJ EU, July 5, 2024; Reglementation-environnement.com, February 2026)
It is directly inspired by the French law on the duty of vigilance of March 27, 2017 (law no. 2017-399), which remains applicable under French law. (Source: Légifrance, law no. 2017-399 of March 27, 2017)
Implementation timeline (post-Omnibus)
The "Stop-the-clock" directive has postponed the initial deadlines of the CS3D by one year. The timeline is now as follows:
| Wave | Thresholds | Application |
|---|---|---|
| Wave 1 | >5,000 employees + revenue >€1.5 billion | July 26, 2027 |
| Wave 2 | >3,000 employees + revenue >€900 million | July 26, 2028 |
| Wave 3 | >1,000 employees + revenue >€450 million | July 26, 2029 |
Non-European companies are affected if they reach these revenue thresholds within the EU. (Source: Reglementation-environnement.com, "CS3D and duty of vigilance", February 2026; Eternity Systems, "CS3D Directive", September 2025)
Concrete obligations
The concerned companies must establish a structured multi-step process: integrate vigilance into their policies and management systems; identify and assess negative impacts in their value chain; prevent, mitigate, or cease identified impacts; set up an alert mechanism; account for the actions taken.
They must also adopt a climate transition plan aligned with the +1.5°C target in accordance with the Paris Agreement. (Source: Article 7 and Article 22, Directive (EU) 2024/1760)
Planned sanctions
Member States define the sanctions, within a framework set by the directive: up to 5% of global turnover for companies failing to meet their obligations. The principle of name and shame (public communication of breaches) may also be applied. (Source: Directive (EU) 2024/1760; Hellocarbo.com, April 2026)
Greenwashing: what applies since 2026
The Green Claims Directive: suspended, not abandoned
Proposed by the European Commission in March 2023, the directive on environmental claims (Green Claims Directive) would have required prior verification by an independent third party for any ecological claim.
On June 20, 2025, the Commission announced its intention to withdraw the proposal, after the withdrawal of support from the EPP (the main group in the European Parliament) and Italy. The final negotiations scheduled for June 23, 2025, were canceled.
Current status (July 2026): suspended, not formally withdrawn. The Commission's work program for 2026 (adopted on October 21, 2025) still lists it as pending. A return with an adjusted text is anticipated by several law firms. (Source: European Commission, announcement of June 20, 2025; De Gaulle Fleurance, April 2026; Projetcelsius.com, June 2026)
What still applies: the EmpCo directive (EU 2024/825)
The withdrawal of the Green Claims Directive does not mean the absence of anti-greenwashing rules. The directive "Empowering Consumers for the Green Transition" (EmpCo, EU 2024/825), adopted on February 28, 2024, is a binding directive that applies from September 27, 2026.
Note: France and 19 other member states did not meet the transposition deadline of March 27, 2026. The European Commission issued a warning on May 28, 2026. (Source: De Gaulle Fleurance, April 2026; Projetcelsius.com, June 2026)
What it concretely prohibits:
- Generic claims without documented evidence: "eco-friendly", "natural", "biodegradable", "environmentally friendly", "green", "eco-friendly"; prohibited without specific and prominent justification.
- Claims of "carbon neutral" or "zero emissions" based solely on carbon offsets, without actual emission reductions in the value chain.
- Sustainability labels without certification by an independent third-party organization.
- Claims regarding an entire product or company if they can only be justified for a part.
(Source: Directive (EU) 2024/825; Steptoe, "Green Claims: Regulatory and Litigation Focus", February 2026; HLC, "On Hold: EU pulls the plug on Green Claims Directive")
What already applies in France
Regardless of EmpCo, the decree n°2022-539 of April 13, 2022 regulates in French law the terms "carbon neutral" and equivalents since January 1, 2023: a company that displays this term must publish its Carbon Balance®, a reduction trajectory, and the details of compensation projects. Penalty: up to €300,000. (Source: Légifrance, decree n°2022-539 of April 13, 2022; Projetcelsius.com, June 2026)
In July 2025, the DGCCRF imposed a fine of €40 million on Shein, partly for unjustified environmental claims — an illustration of the already possible activation of French sanctions. (Source: Projetcelsius.com, June 2026)
AGEC Law: anti-waste obligations remain in effect
The anti-waste law for a circular economy (AGEC law, n°2020-105 of February 10, 2020) introduced several obligations coming into effect gradually. The main measures now active concern:
- The information for consumers on the reparability and durability of products (reparability index, then durability index).
- The extension of the EPR (Extended Producer Responsibility) to new sectors (textiles, toys, sports articles, professional packaging, etc.).
- The prohibition of the destruction of unsold goods non-food for distributors, with a sanctions regime.
- The gradual ban on single-use plastics.
(Source: Légifrance, law n°2020-105 of February 10, 2020, relating to the fight against waste and the circular economy)
What all this means for Purchasing and CSR departments
The CSR regulatory landscape is structured around two complementary logics:
Transparency (CSRD + ESRS) : large companies must document and publish their ESG data. If you supply a company subject to the CSRD, it will ask you for data via the VSME framework.
Action (CS3D + French duty of vigilance) : the companies concerned must actively prevent human rights and environmental risks in their value chain — not just declare them.
Communication (EmpCo + French law) : any environmental claim must be documented, precise, and verifiable by a third party. Generic claims are now illegal.
For ordering parties, the convergence of these texts creates a practical obligation: to assess and document the CSR performance of their suppliers, no longer in a declarative manner but with supporting evidence.
How Scoring by Positive supports ordering parties
In response to these requirements, Scoring by Positive offers ordering parties a structured CSR assessment tool, aligned with the ISO 26000 standard, covering five dimensions: business model, governance, social, environmental, societal.
The responses are supported by supporting documents (charters, reports, contracts, minutes), which allows for a shift from declarative to proof; in compliance with the expectations of the CS3D and the CSRD.
Key differentiator: the assessed suppliers are not charged, unlike other solutions on the market.
❓ FAQ - Regulations
It has reduced the scope from ~50,000 to ~10,000 companies by raising the thresholds to 1,000 employees AND €450 million in net revenue (cumulative criteria). It has also postponed the obligations of waves 2 and 3 by two years. Companies in wave 1 (ex-NFRD) remain subject without modification. (Sources: Directive (EU) 2026/470, OJ EU February 26, 2026; Directive (EU) 2025/794)
Not necessarily in the legal sense, but your clients who remain within the scope will ask you for ESG data via the voluntary VSME standard. Furthermore, the Omnibus directive prohibits these same clients from demanding more than what the VSME provides. (Source: Wecount.io, March 2026)
The CSRD requires reporting: publishing standardized information on ESG impacts. The CS3D requires action: identifying, preventing, and remedying negative impacts on human rights and the environment in the value chain. The two texts are complementary.
(Source: Reglementation-environnement.com, February 2026)
No. The Green Claims directive is suspended, not formally withdrawn. Above all, the EmpCo directive (EU 2024/825) has been in effect since September 27, 2026, and already prohibits unproven generic claims. In France, the 2022 decree on carbon neutrality has also been in effect since 2023. (Sources: De Gaulle Fleurance, April 2026; Projetcelsius.com, June 2026)
July 26, 2027, for companies with more than 5,000 employees and revenue exceeding €1.5 billion. But preparation (supplier risk mapping, vigilance policy, alert mechanism) must start now: the process takes several years to structure. (Source: Directive (EU) 2024/1760; Reglementation-environnement.com, February 2026)
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- Directive (EU) 2026/470 — Omnibus I, OJUE February 26, 2026. [eur-lex.europa.eu]
- Directive (EU) 2025/794 — "Stop-the-clock", April 14, 2025. [eur-lex.europa.eu]
- Directive (EU) 2024/1760 — CS3D, OJUE July 5, 2024. [eur-lex.europa.eu]
- Directive (EU) 2024/825 — EmpCo / anti-greenwashing, February 28, 2024. [eur-lex.europa.eu]
- Law No. 2025-391 of April 30, 2025 (DDADUE) — French transposition of stop-the-clock. [legifrance.gouv.fr]
- Law No. 2017-399 of March 27, 2017 — French duty of vigilance. [legifrance.gouv.fr]
- Decree No. 2022-539 of April 13, 2022 — carbon neutrality, France. [legifrance.gouv.fr]
- Law No. 2020-105 of February 10, 2020 (AGEC). [legifrance.gouv.fr]
- EFRAG, ESRS simplification project, December 2025.
- Wecount.io, "Omnibus CSRD CS3D published: latest elements", March 2026.
- Thegreenshot.io, "CSRD Calendar: all key deadlines", May 2026.
- Reglementation-environnement.com, "CS3D and duty of vigilance", February 2026.
- De Gaulle Fleurance, "Fighting against greenwashing: an evolution of the legal framework", April 2026.
- Projetcelsius.com, "Environmental communication: France-Europe framework 2026", June 2026.
- European Commission, announcement of June 20, 2025 on the Green Claims Directive.