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Written by Gwladys Lecomte
Article published in 2025, updated in October 2026
CSR has become one of the most cited topics in corporate strategies. But behind the acronym, the realities are very different: a voluntary approach for some, regulatory obligation for others, a communication tool for yet others. This guide untangles the essentials (official definition, pillars, regulatory framework, advantages, and concrete steps) to understand what CSR really is in 2026 and what it implies for French companies.
📌 Key points to remember :
- CSR (Corporate Social Responsibility) refers to the voluntary contribution of companies to the challenges of sustainable development, beyond mere legal obligations.
- It is based on 3 inseparable pillars: social, environmental, and economic.
- The ISO 26000 standard structures CSR around 7 central questions, accessible to all organizations regardless of their size.
- CSR has shifted from a voluntary approach to a progressive regulatory issue: PACTE law (2019), duty of vigilance (2017), CSRD, CS3D, EmpCo (2026).
- All companies are concerned: large ones by obligation, SMEs by strategic opportunity.
- A CSR label allows for structuring, documenting, and officially recognizing its approach with its stakeholders.
Official definition of CSR
The Corporate Social Responsibility (CSR), also called Social Responsibility of Enterprises, is defined by the European Commission as the responsibility of companies regarding the effects they have on society.
More concretely, CSR refers to the contribution of companies to sustainable development issues : a company that practices CSR seeks to have a positive impact on society while remaining economically viable.
This definition calls for two important clarifications:
CSR goes beyond the law. It is not limited to compliance with legal obligations; these are a minimum condition, not a CSR approach. CSR involves going further, voluntarily, by integrating social, environmental, and governance issues into the company's strategy and decisions.
CSR is the concern of all organizations. Companies, associations, local authorities, public bodies: all can implement a CSR approach, regardless of their size, legal form, or sector of activity.
Vocabulary point
CSR vs sustainable development: sustainable development is a global concept that applies at the level of society as a whole. CSR is the translation of this concept at the organizational level: it is how a company contributes (or harms) sustainable development issues through its decisions and activities.
The 7 pillars of CSR
CSR is based on 3 inseparable pillars, inherited from the concept of sustainable development formalized by the Brundtland Report in 1987:
The social pillar
It covers all human relations within the company and with its environment: working conditions, health and safety of employees, social dialogue, professional equality, diversity, inclusion, training, employability. It also extends to social impacts in the supply chain: human rights, decent work, working conditions at suppliers.
The environmental pillar
It concerns the impacts of the company's activities on natural ecosystems: greenhouse gas emissions, energy and water consumption, waste management, biodiversity, circular economy, land artificialization. In a context of increasing regulation (GHG assessment, CSRD, CS3D), this pillar is currently the most regulated.
The economic pillar
Often overlooked in traditional presentations, it is nonetheless fundamental: a company that is not economically viable cannot meet its social commitments or finance its environmental actions. The economic pillar covers corporate governance, business ethics, fairness in commercial practices, relationships with suppliers, and responsible purchasing practices.
CSR cannot be reduced to one of these pillars in isolation. It is relevant when all three are considered simultaneously, in a logic of balance.
The 7 core issues of ISO 26000
The standard ISO 26000, published in 2010 by the International Organization for Standardization, is the international reference framework for CSR. It structures social responsibility around 7 core issues :
- Organization governance : transparency, accountability, ethics of decisions
- Human Rights : respect for fundamental rights, vigilance in the supply chain
- Work relations and conditions : employment, social dialogue, health-safety, training
- Environment : pollution prevention, resource management, biodiversity, climate
- Fairness of practices : anti-corruption, fair competition, transparency
- Consumer issues : fair business practices, data protection, product safety
- Communities and local development : territorial anchoring, support for local communities
Key point: ISO 26000 is not certifiable. It provides guidelines, not requirements. To obtain official recognition of their CSR approach, companies can rely on a CSR label that uses ISO 26000 as a basic reference.
Why engage in CSR? The benefits for companies
CSR is not a cost, it is a strategic investment. Its benefits are measurable in several dimensions.
Competitive and commercial advantages
A structured CSR approach enhances reputation and brand image. It differentiates the company in tenders, especially public ones, which increasingly incorporate extra-financial criteria. It also meets the growing demands of clients subject to the CSRD, who require verifiable ESG data from their suppliers.
Human benefits
Companies engaged in a structured CSR approach attract and retain their talent more easily. According to a MEDEF survey (2020), 83% of employees report having more pleasure working in a company that deploys a CSR strategy. The involvement of employees in the approach generates a sense of belonging and measurable commitment.
Regulatory and risk management advantages
A proactive CSR approach reduces exposure to regulatory, social, and environmental risks. Companies that structured their approach before the obligations came into effect (CSRD, CS3D) are better positioned to respond without administrative overload.
Financial advantages
Investors are increasingly integrating ESG (Environmental, Social, Governance) criteria into their decisions. A company capable of demonstrating its extra-financial performance with verifiable data broadens its access to financing and improves its valuation.
The CSR regulatory framework in France and Europe (2026)
CSR is no longer solely voluntary. It is part of a progressive regulatory framework that has significantly intensified in a few years.
The law on the duty of vigilance (2017)
The law of March 27, 2017, requires French companies with more than 5,000 employees in France (or 10,000 worldwide) to establish a vigilance plan covering social and environmental risks in their supply chain. It is the first text that makes a company responsible for the practices of its subcontractors.
The PACTE law (2019)
Promulgated on May 22, 2019, the PACTE law introduced two major developments: the obligation for all companies to “take into account social and environmental issues” in their activities (Civil Code, article 1835), and the creation of the status of mission-driven company, allowing for the inclusion of social and environmental objectives directly in the company's bylaws.
In 2026, France has more than 2,400 mission-driven companies, compared to 200 in 2020.
The CSR regulatory framework in France and Europe (2026)
CSR is no longer solely voluntary. It is part of a progressive regulatory framework that has significantly intensified in a few years.
The law on the duty of vigilance (2017)
The law of March 27, 2017, requires French companies with more than 5,000 employees in France (or 10,000 worldwide) to establish a vigilance plan covering social and environmental risks in their supply chain. It is the first text that makes a company responsible for the practices of its subcontractors.
The PACTE law (2019)
Promulgated on May 22, 2019, the PACTE law introduced two major developments: the obligation for all companies to “take into account social and environmental issues” in their activities (Civil Code, article 1835), and the creation of the status of mission-driven company, allowing for social and environmental objectives to be included directly in the company's bylaws.
In 2026, France has more than 2,400 mission-driven companies, compared to 200 in 2020.
The CSR regulatory framework in France and Europe (2026)
CSR is no longer solely voluntary. It is part of a progressive regulatory framework that has significantly intensified in a few years.
The law on the duty of vigilance (2017)
The law of March 27, 2017, requires French companies with more than 5,000 employees in France (or 10,000 worldwide) to establish a vigilance plan covering social and environmental risks in their supply chain. It is the first text that makes a company responsible for the practices of its subcontractors.
The PACTE law (2019)
Promulgated on May 22, 2019, the PACTE law introduced two major developments: the obligation for all companies to “take into account social and environmental issues” in their activities (Civil Code, article 1835), and the creation of the status of mission-driven company, allowing for social and environmental objectives to be included directly in the company's bylaws.
In 2026, France has more than 2,400 mission-driven companies, compared to 200 in 2020.
The CSRD (2024-2026)
The European CSRD (Corporate Sustainability Reporting Directive) gradually requires certain companies to publish a sustainability report according to ESRS standards. Since the Omnibus package (March 2026), the scope has been narrowed to companies exceeding 1,000 employees AND €450 million in net revenue. Affected companies must publish performance indicators on environmental, social, and governance aspects.
The CS3D (2027-2029)
The European CS3D (Corporate Sustainability Due Diligence Directive), adopted in May 2024, generalizes the logic of the French duty of vigilance at the European level. It imposes a duty of reasonable diligence on large companies regarding their value chain, with a gradual implementation between 2027 and 2029.
The EmpCo directive (September 27, 2026)
Effective September 27, 2026, the EmpCo directive (EU 2024/825) prohibits generic environmental claims without proof: “green,” “eco-friendly,” “carbon neutral” can no longer be used without verifiable documentation. It applies to all companies, both B2C and B2B.
The VSME (2025-2026)
For SMEs, the VSME (Voluntary Sustainability Reporting Standard for SMEs) provides a simplified ESG reporting framework. Since the Omnibus package, clients subject to the CSRD can no longer require their suppliers with fewer than 1,000 employees to provide information beyond this standard.
CSR and company size: who is really affected?
Large companies: obligation and reporting
Companies subject to the CSRD (>1,000 employees AND >€450 million in revenue) have formal reporting obligations. Companies subject to the duty of vigilance (>5,000 employees in France) must produce an annual vigilance plan. For these actors, CSR is a regulatory obligation with penalties for non-compliance.
SMEs and mid-sized companies: strategic opportunity and indirect pressure
SMEs are not directly subject to the CSRD or the duty of vigilance. But they are facing increasing commercial pressure: their large account clients, who are subject to these obligations, are increasingly asking them for ESG data. Failing to respond risks being delisted or failing in tenders.
CSR is therefore for SMEs both a protection (anticipating future requirements) and a business lever (differentiation, access to markets, employer attractiveness).
Very Small Enterprises
Even for very small businesses, CSR is not out of reach. Suitable tools exist (self-assessment, gradual CSR labels, simplified VSME) and the benefits are real: internal cohesion, local anchoring, reduction of costs related to energy efficiency.
How to implement a CSR approach?
There is no universal model. A CSR approach must be adapted to the size of the organization, its sector, and its specific challenges. However, several structuring steps are common to all serious approaches.
Step 1: conduct a CSR maturity diagnosis
Before defining objectives, it is necessary to know where we stand. A CSR diagnosis allows mapping existing practices, identifying strengths and areas of vulnerability, and prioritizing the most significant issues.
Positive Company® offers a free CSR maturity diagnosis, achievable in 5 minutes.
Step 2: identify stakeholders and their expectations
CSR is not built alone. Employees, customers, suppliers, investors, local communities: each stakeholder has specific expectations regarding CSR issues. Identifying and consulting them allows for building a strategy that responds to realities, not just internal perceptions.
Step 3: define a CSR strategy and measurable objectives
A CSR approach without measurable objectives is not an approach, it is communication. Objectives must be specific, quantified, accompanied by a timeline, and supported by management. They must cover the priority pillars identified in the diagnosis.
Step 4: implement concrete actions
CSR actions can cover a wide range of areas: reducing carbon emissions, improving working conditions, responsible purchasing policies, community engagement, team training, eco-design… The key is that they are documented, monitored, and evaluated.
Step 5: measure, communicate, and continuously improve
A credible CSR approach relies on verifiable data. Reporting, whether voluntary or regulatory, allows for reporting progress to stakeholders and identifying areas for improvement for the next cycle. It is a logic of continuous improvement, not a one-time exercise.
Tools to structure your CSR approach
Carbon footprint : measures the organization's GHG emissions. Mandatory for companies with more than 500 employees, it is essential for defining a credible reduction trajectory.
CSR labels : official recognition by an independent third-party organization, based on a framework (ISO 26000, European standards, SDGs). They allow proof of your approach to stakeholders.
Supplier CSR scoring : evaluation tool for the CSR performance of suppliers, for clients who wish to manage their value chain.
CSR portal (beta.gouv.fr) : free public tool to understand your obligations, manage your non-financial declarations, and facilitate the non-financial report.
ISO 26000 : international framework serving as a basis for many CSR approaches.
Double materiality : analysis required by the CSRD to simultaneously assess the company's impacts on its environment and the ESG risks to its financial performance.
The difference between CSR, ESG, and sustainable development
These three terms are often used interchangeably. They cover distinct realities.
Sustainable development is a macroeconomic and political concept, defined at the level of global society. It revolves around the 17 UN SDGs and international agreements (Paris Agreement, COP15 biodiversity).
CSR is the translation of this concept at the organizational level: it is how a company integrates its social, environmental, and economic responsibilities into its strategy and practices.
ESG (Environment, Social, Governance) is primarily a measurement and evaluation tool used by investors and financial markets to assess a company's non-financial performance. It relies on comparable quantitative indicators from one company to another.
In summary: we talk about sustainable development at the societal level, CSR at the organizational level, and ESG at the level of financial evaluation.
Positive Company®: structuring and getting recognition for its CSR approach
Positive Company® supports companies in structuring, evaluating, and recognizing their CSR approach, through two complementary tools:
The Positive Company® Label : a CSR label based on ISO 26000 and the SDGs, which evaluates the company on 5 dimensions (activity, governance, social, environment, societal), with consultation of its stakeholders (employees, clients, suppliers) and an external audit. It has 3 levels of stars and is aimed at companies of all sizes.
Discover the Positive Company® Label Learn moreScoring by Positive® : a CSR evaluation tool for suppliers for ordering parties, aligned with ISO 26000 and the CSRD requirements. The process is free for evaluated suppliers.
Discover Scoring by Positive® Learn moreConclusion
CSR is not a trend, it is a structural transformation of the business model. What was voluntary in 2015 became strategic in 2020, and regulatory in 2026. The trajectory is clear and it will not reverse.
For companies that endure it, CSR is a costly constraint. For those that anticipate it, it is a sustainable competitive advantage: access to markets, attractiveness of talent, resilience to risks, credibility with investors.
The difference between the two does not lie in the size of the company or its sector. It lies in a decision: to take CSR seriously, to structure it on solid foundations, and to have it recognized by independent third parties.
This is exactly what Positive Company® supports, from the first diagnosis to labeling, for all organizations that want to make CSR a foundation of sustainable performance.
FAQ: What is CSR?
CSR (Corporate Social Responsibility) is defined by the European Commission as the responsibility of companies regarding the effects they have on society. In practice, it refers to the contribution of companies to the challenges of sustainable development, going beyond mere legal obligations to integrate social, environmental, and governance issues into their strategy and decisions.
CSR refers to the approach of an organization to integrate its social, environmental, and economic responsibilities into its operations. ESG (Environmental, Social, Governance) is primarily a framework for measurement and evaluation used by investors to assess the non-financial performance of a company based on quantitative indicators. CSR is an approach; ESG is an evaluation tool.
All French companies are required to "consider social and environmental issues" in their activities, since the PACTE law (2019). However, the formal reporting obligations (CSRD) and due diligence (CS3D) only apply to companies exceeding certain thresholds. SMEs are not directly subject to these texts, but they face increasing indirect pressure from their large account clients.
The first step is a CSR maturity diagnosis to identify where the company stands on each of the key dimensions. This is followed by consulting stakeholders (employees, customers, suppliers) to identify their actual expectations. Based on this, a strategy with quantified objectives can be defined, before moving on to concrete actions. Positive Company® offers a free diagnostic tool that can be completed in 5 minutes.
There is no generic answer. Costs vary depending on the level of ambition, the chosen tools (carbon footprint, CSR label, audit…) and the internal resources mobilized. Some initial steps are free, such as self-assessment or using the public CSR portal. A CSR label involves audit and support costs that vary depending on the size of the company and the chosen label.
An ISO certification (ISO 9001, ISO 14001…) certifies that an organization meets the requirements of a specific standard in a defined area. A CSR label evaluates the overall performance of the organization across all its CSR dimensions, often relying on ISO 26000 as a basic reference. ISO 26000 itself is not certifiable; CSR labels like Positive Company® allow for official recognition of the approach it establishes.
🔗Sources :
- European Commission. Communication on CSR. ec.europa.eu
- Economie.gouv.fr. What is corporate social responsibility (CSR)? June 2026.
- Légifrance. Law No. 2019-486 of May 22, 2019 (PACTE law).
- Légifrance. Law No. 2017-399 of March 27, 2017 (duty of vigilance).
- Directive (EU) 2024/1760 — CS3D. OJ, July 2024.
- Directive (EU) 2026/470 — Omnibus I / CSRD. OJ, February 26, 2026.
- Directive (EU) 2024/825 — EmpCo. OJ.
- ISO. ISO 26000:2010 — Guidelines on social responsibility. iso.org
- MEDEF. CSR survey and employee engagement. 2020.