Yes: in France, while the Omnibus Directive remains untransposed, Ordinance No 2023-1142 as amended in April 2025 applies, and first-wave companies report on the 2026 financial year. The directive allows those falling below the new thresholds to be exempted for 2025 and 2026, but this exemption requires a French law, under parliamentary examination as of 2 October 2026.
Read the source article: Revised ESRS 2026: choose your standards before year-end