Regulatory landscape of CSR in 2026: simplification on the surface, requirements reinforced in depth

At first glance, raising the CSRD thresholds might suggest a relaxation. Less companies directly subject to reporting, less apparent pressure.

In reality, the pressure does not decrease. She's moving.

The ESG, for Environment, Social and Governance, is no longer a declaratory exercise. These three dimensions now require access to financing, tendering and the European market. Question no longer « Should we publish? »but « Are we able to demonstrate control of our risks? ».

Regulation becomes more focused, operational and especially more connected to flows and purchases.

CSRD and VSME: pressure extends to the value chain

While some companies are outside the direct scope of the CSDD, large groups remain required to document their value chain precisely. This requirement is mechanically disseminated to their suppliers.

For many SMEs and ITEs, even non-subject, IME applications become more frequent and technical. The VSME establishes itself as a framework for proportionate dialogue, but it requires prioritizing its stakes and making its data reliable.

In practice, ESG credibility now weighs heavily on tenders and banking discussions. An imprecise data is no longer a simple administrative detail; It can weaken a commercial relationship.

CSR thus enters into the supplier pilotage, at the intersection of purchases, supply chain and finance.

MACF: Carbon becomes a customs parameter

With the entry into the final phase of the MACF, carbon is effectively integrated into trade. Some importers will need to have specific status and acquire certificates for integrated emissions.

The signal is strategic. Access to the European market now depends on the ability to document its broadcasts.

Dependence on a supplier unable to produce reliable data becomes a risk. Poor anticipation can affect the cost structure. The climate strategy directly influences competitiveness.

PFAS, plastic, deforestation: compliance enters industrial arbitration

At the same time, restrictions on PFAS, recycled material requirements or deforestation regulations are shifting product-level compliance.

Reformulation, sourcing, traceability: the regulation no longer remains confined to the law. It is part of industrial decisions and supplier arbitrations.

Non-compliant material may delay placing on the market. Insufficient traceability can block a flow. A weak supplier may compromise a contract.

CSR becomes a direct factor in business continuity.

2026: a change of posture

Taken together, these texts outline a clear evolution: access to the European market is increasingly conditioned by the control of environmental and social risks. 2026 does not represent a regulatory decline. It marks a rise in maturity.

CSR becomes a strategic steering tool, along with risk management or procurement policy. Companies that structure their approach make it a lever of competitiveness. Others are likely to measure its impact at the most sensitive time, whether it is a tender, financing or control.

The challenge is no longer to add indicators, but to integrate these requirements into the operational pilotage, within purchases, supply chain, customs and finance, and to build data closer to flows.

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C-Suite Sustainability Report 2025, Deloitte
European texts on CSDD and VSME
MACF Regulation (CBAM)
Act No. 2025-188 on PFAS
European deforestation regulation (EUDR)
SNBC project 3