In French law, it still covers companies exceeding 2 of the 3 thresholds (250 employees, €50m turnover, €25m balance sheet), for a first report in 2028 covering the 2027 financial year. Omnibus I Directive, to be transposed before 19 March 2027, reserves CSRD for companies with more than 1,000 employees and €450m turnover: a company with 250 employees will leave its scope upon transposition.
Read the source article: Mandatory CSR: French law from small firms to large groups