CSRD: One year later, why everyone is concerned
In one year, the CSRD moved CSR from the "project" to the pilot: stronger data, mobilized governance, and spillover effect across the entire value chain.
In 2025, the first groups concerned (Vague 1) published their CSDD reports... while Europe was already debating simplification. The result is an interesting paradox. On the one hand, regulatory adjustments. On the other hand, a movement already in motion in companies: sustainability has become a subject of management, risk and performance.
What has changed in practice in 12 months
1) CSR has risen to the strategic level (Comex/CA).
The real accelerator is the double materiality : looking at both the environmental and societal impacts of the company, and ESG risks the economic model. Several experiences show that this exercise has "repositioned" CSR in governance, because it makes subjects objectivable and arbitrable.
2) Companies have started to industrialize the data (and it is beyond CSR).
The first assessment is rather solid: a KPMG benchmark of 54 companies (CAC 40 / Next 120) shows a collective dynamic and, in particular, a double materiality often well documented (85% describe all the prerequisites).
And above all: this construction site requires to embark purchases, finance, HR, operations... so to link strategy, risks, and indicators.
3) The CSDD has created a "common language"... and a market effect.
Even with the Omnibus debates, many players note that the ESG criteria become more decisive in tendering, the expectations of customers, banks, insurers and investors. Some large groups even say they see it as a competitive advantage, including in their dealings with international investors, because it's actually about... business risk.
Why everyone is impacted (including "outscope" companies)
Even if your business is not (or more) directly affected by the obligation, demand goes back through the value chain : supplier questionnaires, tendering requirements, evidence of action plans, traceability, climate/social indicators, etc. And several observers already note that companies continue to exercise dual materiality voluntarily, because it is considered useful and profitable.
Key message for 2026
The CSDD has shown one thing: sustainability is no longer a "report to produce", it is a method to clarify your risks, dependencies, priorities...and better pilot your course.
The best question is not "Am I submitted?", but: What level of structuring makes me more robust in the face of my clients, financers and operational risks?
To start simply: make a quick assessment, then choose a suitable progression framework (maturity level, sector, value chain exposure).
Check out our mini-diagnosis of CSR maturity: Assess your CSR maturity in 5 minutes!