On April 3, 2025, Moore France organized a webinar dedicated to the legislative developments framed by the CSRD and the omnibus law. This event was designed to inform participants about the practical repercussions of the new European regulations on ESG reporting, in particular the postponement of obligations for non-IEP companies and the raising of the headcount thresholds to 1,000 employees.

Synthesis of Discussions: Collaboration and Analysis


During this webinar, ECA, ASZ and Groupe Y contributed their expertise to offer a detailed analysis of the implications of the directive. ASZ integrated perspectives from Italian practices, while ECA and Groupe Y focused on the adaptation of ESG practices in France. This collaboration provided an overview of the impacts for the companies concerned. The discussion focused on the analysis of the omnibus directive proposals, with an emphasis on their potential influence on regulatory compliance. Examining the proposed measures helps companies to anticipate and adapt their internal processes, which is crucial in a context of legislative change.

Practical application: VSME and Anticipatory Strategies

The VSME standard was presented as a structuring tool for ESG reporting. Adoption of the VSME standard promotes the efficiency of internal processes and increases companies' credibility with stakeholders. The webinar highlighted the importance of voluntary reporting, helping the transition to compliance with the new requirements. By taking advantage of the resources presented as part of the webinar, companies can better prepare for these developments and ensure their alignment with the final texts.

Conclusion


This event clarified the implications of the regulatory changes resulting from the CSRD and the omnibus law. Through a collaborative approach, Moore France provided valuable insights to support companies in their regulatory compliance journey.