Not for all companies: it is for those subject to BEGES, more than 500 employees in mainland France and 250 overseas, which attach it to their report every 4 years. Companies subject to the CSRD describe their plan in their sustainability report, or declare they have none and state whether they intend to adopt one. EmpCo requires it for every company displaying a future environmental target in consumer communication, a rule France has not yet transposed. The European due diligence directive no longer requires one since the Omnibus Directive of February 2026.
Read the source article: Climate transition plan: BEGES, CSRD and EmpCo requirements