CSRD Directive

The CSRD directive requires large companies to publish a standardized sustainability report together with their management report. The 2026 Omnibus Directive limits it to companies with more than 1,000 employees and €450 million in revenue. France has until March 19, 2027 to transpose this text into French law. Fleet emissions fall within its climate section.

What is the CSRD directive?

The CSRD (Corporate Sustainability Reporting Directive) is Directive (EU) 2022/2464 of December 14, 2022, published on December 16, 2022. It governs how companies disclose sustainability information. It replaces the non-financial reporting regime that came before it.

Its central principle is double materiality. The company describes how sustainability issues affect its business. It also describes the impact of its own operations on the environment and society.

The content of the report follows European standards, the ESRS (European Sustainability Reporting Standards). They are set by Delegated Regulation (EU) 2023/2772 of July 31, 2023, which includes an ESRS E1 "Climate change" standard. A simplified version applies to financial years starting on or after January 1, 2027 (Delegated Regulation (EU) 2026/1563 of July 3, 2026).

Which companies are covered today?

The timeline has been changed twice. Directive (EU) 2025/794 of April 14, 2025 postponed the obligations of the later waves by two years. Large companies in the second wave are covered for financial years starting on or after January 1, 2027.

Directive (EU) 2026/470 of February 24, 2026, known as the Omnibus Directive, entered into force on March 18, 2026. It limits the scope to companies with more than 1,000 employees on average and more than €450 million in net turnover. Small and medium-sized enterprises are taken out of the regime.

For financial years 2025 and 2026, a member state may exempt first-wave companies that have fallen below these thresholds. A directive applies in France once it has been transposed into French law. France must transpose the Omnibus Directive by March 19, 2027 (Article 5). As of October 18, 2026, it has not done so: French law still applies the scope and timeline set by the ordinance of December 6, 2023 (in French), as amended in April 2025. Check with your statutory auditor (commissaire aux comptes) which text applies to your financial year.

Date	European text	What changes
December 14, 2022	Directive (EU) 2022/2464	Creates the sustainability report. First financial years covered: those starting on or after January 1, 2024.
July 31, 2023	Delegated Regulation (EU) 2023/2772	Adopts the ESRS, including the E1 standard on climate change.
April 14, 2025	Directive (EU) 2025/794	Two-year postponement: second wave from financial year 2027, listed SMEs from financial year 2028.
February 24, 2026	Directive (EU) 2026/470	Thresholds raised to more than 1,000 employees and more than €450 million in net turnover. SMEs excluded.
July 3, 2026	Delegated Regulation (EU) 2026/1563	Simplified ESRS, applicable to financial years starting on or after January 1, 2027.

What does the CSRD change for fleet management?

The fleet carries weight in the climate section of the report. Fuel burned by vehicles counts toward direct emissions. Electricity used for charging counts toward indirect energy-related emissions.

Employee travel and purchased transport belong to the value chain. Our fleet carbon footprint entry details the calculation method and the emission factors to use.

The report also describes the company's transition plans. For a fleet, they cover renewal, electrification and cutting the kilometers driven. Our energy transition offering helps you build this plan from your actual usage.

Is an SME affected indirectly?

Yes, through its customers. A company subject to the CSRD has to cover its value chain, so it asks its suppliers for information. These requests can cover transport and fleet emissions.

The Omnibus Directive creates the concept of a "protected undertaking." It refers to a company with no more than 1,000 employees in the value chain of a reporting company. It can decline to provide information that goes beyond the voluntary reporting standard.

How do you prepare fleet data?

• A complete inventory: company cars, service vehicles, long-term leased vehicles, and employees' own vehicles used for work.
• Actual consumption: liters per fuel type and kWh charged, linked to each vehicle and each period.
• Traceable evidence: fuel card statements, charging invoices, odometer readings.
• Documented factors: source, version and date of each emission factor applied.
• A dated plan: renewal and electrification targets, vehicle by vehicle.

How Dadycar helps

Dadycar, a French fleet management software, keeps the fleet data a sustainability report relies on in one place: vehicle records, assignments, fuel, charging and mileage. Document management keeps contracts, insurance and invoices attached to each vehicle, so every figure can be traced during the audit.

The cost allocation and ESG module consolidates fleet emissions by entity for the climate section of the report. The data is hosted in France, with OVHcloud. Discover the full fleet management software.

Frequently asked questions

When will the second wave publish its first report?

Since Directive (EU) 2025/794, it is covered for financial years starting on or after January 1, 2027. For a financial year that matches the calendar year, the first report therefore covers 2027 and comes out in 2028.

What fleet data goes into a CSRD report?

Mainly greenhouse gas emissions: fuel as direct emissions, electricity as indirect emissions. Employee travel and the fleet's transition plan come on top of that. Every figure must be backed by evidence.

How does the CSRD relate to CSR?

Corporate social responsibility is an approach. The CSRD is a disclosure obligation that sets out how to report on it. It imposes common standards, the ESRS, to make reports comparable.