Introduction

On April 3, 2025, Moore France organized a webinar dedicated to legislative developments under the CSRD and the Omnibus Directive. This event aimed to inform participants about the practical implications of the new European regulations on ESG reporting, particularly the deferral of obligations for non-SME listed companies and the increase in staff thresholds to 1,000 employees.

Synthesis of Discussions: Collaboration and Analysis


During this webinar, ECA, ASZ, and Group Y provided their expertise to offer a detailed analysis of the directive's implications. ASZ integrated perspectives from Italian practices, while ECA and Group Y focused on adapting ESG practices in France. This collaboration provided an overview of the impacts for affected companies. The discussion centered on analyzing the omnibus directive's proposals, with a focus on their potential influence on regulatory compliance. Examining the proposed measures helps companies 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. The 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, thus aiding the transition towards compliance with new requirements. By leveraging the resources presented during the webinar, companies can better prepare for these changes 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.