Extra paperwork or inspiring exercise? France was the first country in the European Union to adopt this text in order to provide a precise framework for its businesses as soon as possible. The implementation schedule is the same throughout Europe. Next year, the directive will apply to companies meeting at least two of the following criteria: over 250 employees, over 20 million euros in total assets, and over 40 million euros in net turnover.
In 2026, for publication in 2027, it will be the turn of certain listed SMEs. In 2027 (publication in 2028), even some…