Full definition
French non-financial reporting derived from the NFRD, being phased out in favour of the CSRD sustainability report. Thresholds: 500 employees and €100M in turnover or balance sheet total (unlisted companies). The transition timeline was reshaped by the Omnibus package, in force since March 2026: CSRD now applies only to companies with more than 1,000 employees and €450M in turnover, and the second wave reports in 2028 on the 2027 financial year. Practical consequence: companies subject to the historic DPEF fall outside CSRD’s scope and temporarily retain their DPEF obligations, an intermediate position to assess case by case.
Key figures
- 1,000 employees and €450Mnew post-Omnibus CSRD thresholds (in force on 18 March 2026), compared with 500 employees / €100M for DPEF
- 2028publication by CSRD wave 2 (2027 financial year) after the Omnibus postponement
Questions and answers
Does my DPEF company automatically move to CSRD?
No longer since Omnibus: with thresholds raised to 1,000 employees and €450M in turnover, around 80 % of companies initially targeted by CSRD fall outside its scope. A company with 600 employees subject to DPEF remains under DPEF until French transposition clarifies the transitional regime. Check case by case.
What remains to be done for a company outside CSRD’s scope?
Pressure does not disappear, it shifts: buyers, banks and insurers continue to demand ESG data (often in VSME format, the simplified voluntary standard). A robust GHG inventory remains the common foundation for all these requests.