CSRD: 2026 Thresholds Will Change the Game for French SMEs
With thresholds revised downward, thousands of French SMEs will be affected starting in 2026. Here's what's changing and how to prepare.
The CSRD (Corporate Sustainability Reporting Directive) is transforming the landscape of non-financial reporting in Europe. And this time, it's not just large corporations that are affected.
Why CSRD 2026 Changes Everything for SMEs
The CSRD is no longer a topic reserved for large groups. The new thresholds allow mid-sized companies to enter the scope.
2025-2026 Thresholds
| Criterion | Current Threshold | New 2026 Threshold |
|---|---|---|
| Number of employees | > 500 | > 250 |
| Revenue | > €50M | > €25M |
| Total assets | > €25M | > €12.5M |
What Changes Concretely
Starting in 2026, affected companies will need to:
- Publish a sustainability report according to ESRS standards
- Develop a documented climate strategy
- Implement environmental KPI indicators
- Have their information verified by a statutory auditor
The 3 Mistakes to Avoid
Mistake #1: Believing You'll Escape It
Controls will intensify. The planned penalties are significant.
Mistake #2: Underestimating the Timelines
Allow 6 to 12 months to implement complete reporting.
Mistake #3: Treating This as an Administrative Constraint
The CSRD is a strategic transformation opportunity.
Practical Guide: Where to Start
Step 1: Verify Your Eligibility
Use our self-assessment tool to determine if you're affected.
Step 2: Map Your Data
Identify the data needed for ESG indicators.
Step 3: Train Your Teams
The CSRD impacts multiple departments.
Step 4: Choose Your Data Collection System
Tools, processes, governance.
Conclusion
The CSRD is inevitable. Start now to avoid last-minute rushes.
Not sure where to start? Connect with our experts.
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