COMPANIES

OPINIONS AND REPORTS TO BE DOWNLOADED

. Corporate Sustainability Reporting Directive (CSRD) - Analysis of the risk of civil liability claims and stock market sanctions

Working Group chaired by Didier Martin

26/10/2023 RA60A - Report ➡ Download

The HCJP was consulted by the French Treasury in connection with the transposition of Directive (EU) 2022/2464 (CSRD). This directive strengthens sustainability disclosure obligations, concerning more entities, including listed SMEs and large unlisted companies. The HCJP had to determine whether this increase in the amount of information to be published, particularly forward-looking information, could lead to greater responsibility on the part of companies and their directors. Regarding the fact that the directive is above all an extension of the information to be published on sustainability (I), the HCJP concludes that the current French liability regime for CSR information is not called into question (II).