CSR report and sustainability report
The CSR report presents an organisation’s social, environmental and governance commitments. The sustainability report is its regulatory form in the European Union since the CSRD directive. Ocom Reporting makes this information readable, consistent and useful to the organisation’s communications.
The framework in 2026
The Omnibus I directive, Directive (EU) 2026/470, was published in the Official Journal of the European Union on 26 February 2026.1 It limits the sustainability reporting obligation to companies with more than 1,000 employees and more than €450 million in net turnover.2
Companies that fall within this scope publish their first report in 2028, covering financial year 2027. The revised ESRS apply to financial years starting on or after 1 January 2027. France must transpose the directive before 19 March 2027.
- 30 July 2025The European Commission recommends the VSME standard.
- 26 February 2026Directive (EU) 2026/470 is published in the Official Journal of the European Union.
- 1 January 2027The revised ESRS apply to financial years starting on or after this date.
- 19 March 2027Deadline by which France must transpose the directive.
- 2028First sustainability report for in-scope companies, covering financial year 2027.
Companies that fall outside the scope can publish a voluntary report. The VSME standard, recommended by the European Commission on 30 July 2025, gives them a simple two-module framework.3
Where do you stand?
Indicative · sample values- ✓More than 1,000 employees
- ✓More than €450m net turnover
At first reading, you fall within the scope of the CSRD.
Your first sustainability report covers financial year 2027 and is published in 2028. Ocom Reporting makes it readable and links it to your annual report.
Both thresholds apply together. Your chartered accountant or statutory auditor will confirm your situation.
Our role
- Structure the report so that it can be read outside specialist circles.
- Format the data and indicators.
- Link the sustainability report to the annual report and to brand communications.
- Produce a digital edition and an accessible PDF.
- Work with the CSR department, the finance department and the consulting or audit firms already involved.
What we do not do
The agency works on the form, the narrative and the distribution of the report. The double materiality assessment and the verification of data fall to accredited firms and bodies, with which the agency works in coordination.
Our experience
The agency has designed CSR or sustainability reports for CASDEN, Schréder, Amgen, Altair Group, Uptevia and Reworld Media. It has designed impact reports for CASDEN and Banque Populaire.
Frequently asked questions
Is my company still subject to the CSRD?
Since the Omnibus I directive, the obligation applies to companies with more than 1,000 employees and more than €450 million in net turnover. Your chartered accountant or statutory auditor can confirm your situation.
Should we publish a CSR report if we are not subject to the CSRD?
Nothing requires it. A voluntary report nevertheless answers requests from customers, banks, investors and candidates. The VSME standard provides a recognised framework.
What is the difference between a CSR report and a sustainability report?
The sustainability report is the regulatory document defined by the CSRD and the ESRS standards. “CSR report” is a broader term that also covers voluntary reports.
Let’s talk about your next report
360 Audit, one of the O’com Essentials: €2,500 excl. VAT, deducted from the engagement that follows.