Sustainability, CSR and environment
The sustainability statement, the taxonomy, the duty of vigilance, environmental claims, classified installations and extended producer responsibility. The texts that decide what a business must measure, publish and monitor across its value chain.
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Acts
Questions
What is double materiality in the French sustainability report?French Commercial Code, Articles L. 232-6-3 and L. 233-28-4, and ESRS 1 section 3, Annex I to Delegated Regulation (EU) 2023/2772Which EU taxonomy figures must a French undertaking publish?Regulation (EU) 2020/852 Article 8, and Delegated Regulation (EU) 2021/2178 Articles 8 and 10Which companies must adopt a vigilance plan in France?French Commercial Code, Articles L. 225-102-4 and L. 225-102-5Which environmental claims are prohibited in French advertising?French Consumer Code, Articles L. 121-2 and L. 132-2, and Environment Code, Article L. 229-68When does an activity need an ICPE authorisation rather than a notification?French Environment Code, Articles L. 511-1, L. 512-1 and L. 512-8What self-monitoring duties does an ICPE operator carry?French Environment Code, Articles L. 512-7-3, R. 512-28 and L. 511-1, and the ministerial order of 2 February 1998Who counts as a producer under the French packaging EPR scheme?French Environment Code, Articles L. 541-10, L. 541-10-1 (1) and L. 541-10-9
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.