France has swiftly implemented the EU’s “Stop-the-Clock” directive, officially delaying certain ESG and carbon neutral strategy obligations under the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The move, triggered by growing regulatory fatigue and competitiveness concerns across the bloc, aims to provide businesses—especially SMEs—greater clarity and time to prepare for complex sustainability requirements. 

Initially adopted by the EU in April 2025, the directive pushes back CSRD obligations by two years for large companies not yet reporting and delays the CS3D’s application phase by one year. France responded promptly, adopting the DDADUE 2025 law to integrate the directive into national legislation. The law defers reporting for many companies until 2028–2029 and allows transitional flexibility in ESG disclosures to mitigate competitive risk. 

The CSRD, in force since January 2023, mandates detailed sustainability reporting under the European Sustainability Reporting Standards (ESRS). Meanwhile, the CS3D, effective from July 2024, imposes human rights and environmental due diligence across company value chains. Both frameworks have drawn criticism for imposing heavy compliance burdens, particularly on multinational firms. 

France’s DDADUE 2025 law also reduces penalties, removes some criminal liabilities for non-compliance, and allows for omissions in sensitive disclosures, as long as transparency is preserved. While the delay provides operational relief, it introduces temporary uncertainty as EU institutions negotiate broader reforms under an ongoing omnibus review. 

This transitional phase underscores the EU’s intent to balance robust ESG regulation with economic competitiveness. For companies, this period offers an opportunity to reassess ESG strategies and carbon neutral planning while awaiting harmonized implementation. As the debate continues, the evolving regulatory landscape reinforces the strategic importance of sustainability in shaping Europe’s business future. 

资料来源 

https://www.jdsupra.com/legalnews/france-s-rapid-alignment-with-the-eu-5810790/  

https://www.hoganlovells.com/en/publications/frances-rapid-alignment-with-the-eu-omnibus-stoptheclock-directive