CSR and regeneration glossary

154 terms on CSR, climate, nature, work and reporting, defined in a few sentences and linked to a reference source.

A

AGEC law (Anti-Waste for a Circular Economy) Regulation

French Law No. 2020-105 of 10 February 2020 on combating waste and on the circular economy. It provides notably for ending single-use plastic packaging by 2040, a ban on destroying unsold non-food products, the repairability index, new extended producer responsibility schemes, dedicated reuse and repair funds, and better consumer information.

See also: EPR (extended producer responsibility)

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C

Carbon Border Adjustment Mechanism (CBAM) Regulation

EU mechanism (Regulation (EU) 2023/956) applying to imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen a carbon price equivalent to that of the EU ETS, to limit carbon leakage. After a transitional reporting phase (2023-2025), the definitive regime has applied since 1 January 2026, with an exemption for importers of less than 50 tonnes per year.

See also: EU Emissions Trading System (EU ETS)

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CSDDD (Corporate Sustainability Due Diligence Directive) Regulation

Directive (EU) 2024/1760 requiring very large companies to identify, prevent, bring to an end and remedy adverse human rights and environmental impacts in their operations and chain of activities. As amended by the Omnibus I Directive (EU) 2026/470, it covers companies with over 5,000 employees and €1.5 billion turnover; transposition by July 2028, application from July 2029.

See also: Duty of vigilance (French law of 2017)

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CSRD Regulation

Directive (EU) 2022/2464 on corporate sustainability reporting. The “Omnibus” Directive (EU) 2026/470 narrowed it to companies with more than 1,000 employees and €450 million in turnover: micro, small and medium-sized companies are not subject to it, but their large customers and banks may still ask them for data.

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D

Directive (EU) 2024/825 Regulation

The “empowering consumers for the green transition” directive, applicable since 27 September 2026. Among other things, it bans unproven generic environmental claims, sustainability labels not based on a certification scheme or set up by public authorities, and neutrality claims based on offsetting.

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Duty of vigilance (French law of 2017) Regulation

French law of 27 March 2017 requiring companies employing at least 5,000 people in France, or 10,000 worldwide including subsidiaries, to draw up, publish and implement a vigilance plan. It covers severe impacts on human rights, health and safety and the environment arising from their activities, subsidiaries, subcontractors and suppliers.

See also: CSDDD (Corporate Sustainability Due Diligence Directive)

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E

Energy audit Regulation

Systematic analysis of the energy use of a site or organisation, in line with standard EN 16247, leading to a costed action plan. Since the French DDADUE law of 30 April 2025 transposing Directive (EU) 2023/1791, the obligation depends on consumption: an audit every four years above 2.75 GWh/year, and an ISO 50001 energy management system above 23.6 GWh/year.

See also: Energy efficiency

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Energy savings certificates (CEE) Regulation

French scheme created in 2005 that obliges energy suppliers (“obligated parties”) to fund energy savings or pay a penalty. One CEE equals one kWh cumac of final energy saved (cumulated and discounted over the measure’s lifetime). Companies can thus receive premiums for energy efficiency works. The sixth period covers 2026-2030.

See also: Energy efficiency

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Environmental claim Regulation

A non-mandatory message or representation stating or implying that a product, brand or company has a positive, zero or reduced impact on the environment. Directive (EU) 2024/825, applicable since 27 September 2026, notably prohibits unsubstantiated generic claims and product neutrality claims based on carbon offsetting.

See also: Directive (EU) 2024/825

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EPR (extended producer responsibility) Regulation

A principle, derived from the polluter-pays principle, under which those placing certain products on the market (packaging, electrical equipment, textiles, furniture, building materials, etc.) must take responsibility, including financially, for their end-of-life management. They usually do so by joining a producer responsibility organisation and paying an eco-fee, which can be modulated according to eco-design criteria.

See also: AGEC law (Anti-Waste for a Circular Economy)

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EU Emissions Trading System (EU ETS) Regulation

EU carbon market created by Directive 2003/87/EC and operating since 2005 on a cap-and-trade basis: each allowance permits one tonne of CO₂e and the cap falls every year. It covers power and heat generation, heavy industry, aviation and maritime transport. A second system (ETS2) for buildings and road transport has been postponed to 2028.

See also: Carbon Border Adjustment Mechanism (CBAM)

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F

French Tertiary Decree (Éco Énergie Tertiaire) Regulation

Obligation under French Decree No. 2019-771 requiring tertiary buildings of 1,000 m² or more to cut final energy consumption by 40% by 2030, 50% by 2040 and 60% by 2050 against a reference year (or to meet an absolute threshold). Owners and occupiers report consumption annually on ADEME’s OPERAT platform.

See also: Energy efficiency

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G

Greenwashing Regulation

Communication that gives a misleading environmental image of an organisation or product. ADEME publishes an anti-greenwashing guide; Greencelium warns when a roadmap contains a risky wording.

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M

Mitigation hierarchy (avoid, reduce, offset) Regulation

A regulatory approach, part of French law since 1976 and strengthened by the 2016 biodiversity law, requiring environmental harm first to be avoided, then reduced where it cannot be avoided, and only as a last resort offset for residual impacts. Ecological offsetting carries an obligation of results and a no-net-loss objective for biodiversity; it never replaces avoidance or reduction.

See also: Real environmental obligation (ORE)

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N

No net land take (ZAN) Regulation

An objective set by France’s Climate and Resilience Law of 22 August 2021: by 2050, newly artificialised land must be balanced by land returned to nature. The trajectory proceeds in ten-year steps, the first (2021–2031) aiming to halve the consumption of natural, agricultural and forest land compared with 2011–2021; its implementing rules have been adjusted by successive laws.

See also: Land sufficiency

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O

Omnibus package (EU simplification) Regulation

A series of legislative simplification packages presented by the European Commission since February 2025. Omnibus I first postponed CSRD deadlines by two years (“stop-the-clock” Directive (EU) 2025/794); Directive (EU) 2026/470 then narrowed the CSRD to companies with over 1,000 employees and €450 million turnover and reduced the scope of the CSDDD.

See also: CSRD

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P

Payment terms Regulation

In France, the default payment term between businesses is 30 days after receipt of goods or performance of the service; if agreed, it may not exceed 60 days from the invoice date or 45 days end of month (Article L441-10 of the Commercial Code). Late payment triggers penalties and a flat €40 recovery fee, and exposes the debtor to administrative fines.

See also: Sustainable procurement

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Planned obsolescence Regulation

The use of techniques, including software, by which the party placing a product on the market deliberately seeks to shorten its lifespan. In France it has been a criminal offence since 2015 (Article L441-2 of the Consumer Code), punishable by two years’ imprisonment and a €300,000 fine, which may be raised to 5% of average annual turnover.

See also: Repairability index (and durability index)

R

Real environmental obligation (ORE) Regulation

A contract created by France’s 2016 biodiversity law (Article L132-3 of the Environmental Code) whereby a landowner attaches to the property obligations to maintain, conserve, manage or restore biodiversity or ecological functions. Concluded with a local authority, public body or legal entity acting for the environment, it can last up to 99 years and runs with the land if sold.

See also: Mitigation hierarchy (avoid, reduce, offset)

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Repairability index (and durability index) Regulation

A score out of 10 displayed in France since 2021 (AGEC law) on certain electrical and electronic products, based on documentation, ease of disassembly, and spare-part availability and price. Since 2025 the durability index, which also covers reliability and upgradability, has replaced it for televisions and washing machines; smartphones and tablets carry the repairability class of the EU energy label.

See also: Repair (repair fund and repair bonus)

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S

Social and environmental clauses (public procurement) Regulation

Provisions embedding social objectives (job integration, employment of disabled people) or environmental objectives in the award criteria or performance conditions of public contracts. Since 21 August 2026, under France’s Climate and Resilience Act, every contract must include at least one environmental award criterion and one environmental performance condition; a social clause is required for contracts above EU thresholds.

See also: Sustainable procurement

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Sustainable mobility allowance (FMD) Regulation

Optional employer contribution to employees’ home-to-work travel costs by bicycle, carpooling, shared micromobility or public transport outside season tickets. Created by the French Mobility Orientation Law of 2019, it is exempt from social contributions and income tax up to an annual ceiling set by law.

See also: Sustainable mobility

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Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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