Excerpt:
ESG in 2025: A Practical Perspective on EU Streamlining and French Ambition
For companies operating in France and across the EU, 2025 has been the year in which ESG obligations both eased and intensified. At EU level, institutions launched a simplification drive that delays certain reporting and due diligence deadlines and proposes a narrower scope for future ESG reporting. In parallel, France has consolidated and expanded national measures, especially on marketing claims, product sustainability information, and restriction of chemicals.
The straightforward takeaway for businesses is twofold. First, the EU has formally paused parts of the timetable, creating planning room without dismantling the underlying framework. Second, France remains a comparatively demanding jurisdiction in which national rules, enforcement, and litigation risks are acute and often move ahead of, or sit alongside, EU-wide harmonisation.