Not as an overall approach: no law requires an SME to have a CSR policy or CSR report. An SME is, however, subject to specific obligations falling under it: waste and biowaste sorting, a waste register, employing disabled workers from 20 employees, the equality index, BDESE and a whistleblowing system from 50 employees, and, depending on its situation, the Tertiary Decree, energy audit, EPR or environmental criterion in public contracts.
Read the source article: Mandatory CSR: French law from small firms to large groups