What France’s CSRD Crackdown Signals for the Rest of Europe

A New Era - Compliance or Consequences:

France has emerged as a frontrunner in enforcing the EU’s Corporate Sustainability Reporting Directive (CSRD), sending a clear message: sustainability reporting is not a tick-box exercise—it’s a legal obligation. For companies looking to compete in Europe’s increasingly ESG-driven public and private sectors, non-compliance is now a serious business risk.

France Sets the Tone for CSRD Enforcement

France officially transposed the CSRD into national law in December 2023. But what sets France apart is the seriousness with which it enforces sustainability disclosure obligations. The penalties for non-compliance are steep—and not just financial:

• Fines of up to €375,000 for failing to appoint an accredited, independent third-party assurance provider or for obstructing their audit work.

• Criminal penalties, including up to five years imprisonment, for directors who obstruct auditors or knowingly provide incomplete or misleading sustainability data.

• Exclusion from public procurement opportunities for companies that fail to produce transparent and verifiable ESG disclosures, affecting access to local and national tenders.

These measures make it clear that environmental, social, and governance (ESG) reporting has moved into the realm of legal compliance—with tangible consequences for failure.

Why This Matters for Ireland

While Ireland has yet to announce similarly strict penalties, the CSRD is an EU-wide directive. Enforcement mechanisms will inevitably grow across all member states. Already, we are seeing public sector bodies in Ireland—such as county councils, the LDA, and other agencies—include CSRD-aligned sustainability requirements in their procurement criteria.

Failing to prepare for this shift could mean:

• Ineligibility for major infrastructure contracts

• Reputational risks among ESG-conscious investors

• Costly remediation and retroactive reporting burdens

CSRD and Scope 3: The Game-Changer

One of the most challenging aspects of the CSRD is its emphasis on Scope 3 emissions—those generated across the value chain, such as transportation, subcontractors, and material sourcing. France has already signalled that failure to report these emissions comprehensively may lead to legal action or disqualification from tenders.

This has massive implications for companies in construction, logistics, and manufacturing—industries that rely heavily on complex supply chains and subcontracted services.

Hub360: Built for the New Standard

Hub360 helps companies get ahead of these regulations with tools that turn compliance into a strategic advantage:

• Real-time, project-specific CO₂ tracking via telematics

• Automated reporting dashboards aligned with CSRD and GHG Protocol frameworks

• Client-level emissions attribution and traceable supply chain data

• Digital oversight for waste, circular economy, and producer responsibility metrics

With Hub360, companies can demonstrate verifiable sustainability performance—making them more competitive in both public and private sector procurement.

Conclusion: Learn from France, Lead in Ireland

France’s bold enforcement of CSRD is a warning sign and a roadmap. The cost of inaction is growing, but the opportunity for proactive companies is even greater. Irish businesses that invest now in accurate, auditable ESG data will not only avoid penalties—they’ll win more tenders, attract ESG capital, and lead on the road to 2030.

Is your emissions data CSRD-ready?
Let’s talk about how Hub360 can help you meet the new standard—and stay ahead of the next wave of enforcement.