---
title: "ESG"
id: "2034"
type: "expertise"
slug: "esg"
published_at: "2026-01-26T08:56:00+00:00"
modified_at: "2026-07-29T12:42:54+00:00"
url: "https://www.august-debouzy.com/en/expertise/esg/"
markdown_url: "https://www.august-debouzy.com/en/expertise/esg.md"
excerpt: "Turning ESG obligations into drivers of long-term performance Regulatory requirements in environmental, social, and governance matters are rapidly expanding and becoming more stringent. The CSRD, the EU taxonomy, the duty of vigilance, and non-financial reporting obligations each introduce new standards..."
taxonomy_language:
  - "English"
taxonomy_post_translations:
  - "pll_69772c205fe45"
taxonomy_tax_expertise:
  - "ESG"
taxonomy_tax_famille_expertise:
  - "Regulatory"
---

## Turning ESG obligations *into drivers of long-term performance*

Regulatory requirements in environmental, social, and governance matters are rapidly expanding and becoming more stringent. The CSRD, the EU taxonomy, the duty of vigilance, and non-financial reporting obligations each introduce new standards that redefine corporate responsibilities and create additional legal, financial, and reputational risks.

We translate this regulatory complexity into practical, operational frameworks. Each text is analyzed, each obligation mapped, and each internal process adapted to meet the expectations of regulators, investors, and stakeholders. Our approach integrates legal, strategic, and operational dimensions, including sustainable activity classification, compliance of published information, structuring of internal policies, and anticipation of regulatory scrutiny.

Investment funds, listed companies, fast-growing mid-cap firms, and subsidiaries of multinational groups rely on us to build durable, scalable ESG compliance systems. Every framework is designed to evolve over time and withstand regulatory review.

## *our*Capabilities

### (01) CSRD Compliance and Non-Financial Reporting

The CSRD introduces unprecedented transparency obligations regarding environmental, social, and governance impacts. We assist companies subject to the directive in achieving compliance, including determining the consolidation perimeter, mapping the information to be disclosed, designing data collection and validation processes, and ensuring the legal security of sustainability statements.

Each report is structured to meet ESRS standards while protecting the company from greenwashing risks and potential litigation.

### (02) EU Taxonomy and Sustainable Finance

The EU taxonomy defines the technical criteria for determining the eligibility and alignment of sustainable economic activities. We assist companies and investors in applying these criteria, including the legal classification of activities, determining the scope of key indicators (turnover, CapEx, OpEx), and analysis of substantial contributions and compliance with minimum safeguards.

Meeting these requirements is essential for accessing green financing and supporting market valuation. Each analysis is designed to withstand audits and future regulatory developments.

### (03) Duty of Vigilance and Global Value Chains

Laws on the duty of vigilance require companies to identify, prevent, and mitigate human rights and environmental risks throughout their supply chains. We design compliant vigilance plans that include risk mapping, supplier due diligence procedures, whistleblowing mechanisms, and monitoring and remediation systems.

Each plan is built to withstand both audits and litigation. Our approach also incorporates the growing expectations of the upcoming CS3D directive and the international standards developed by the OECD.

### (04) ESG Governance and Internal Policies

The credibility of any ESG strategy depends on clear governance structures and robust internal policies. We assist clients in formalizing these frameworks, including the creation of ESG committees, defining responsibility scopes, drafting charters and codes of conduct, and implementing targeted training programs for executives and operational teams.

Each policy is aligned with the company’s legal obligations and voluntary commitments. A well-structured governance framework facilitates strategic oversight and strengthens the protection of executives against personal liability risks.

Collective excellence

at the service of the

*highest standards.*

Team

[Guillaume Aubatier ( Partner )](https://www.august-debouzy.com/en/collaborateur/guillaume-aubatier/)

[Vincent Brenot ( Partner )](https://www.august-debouzy.com/en/collaborateur/vincent-brenot/)

[Bernard Cazeneuve ( Partner )](https://www.august-debouzy.com/en/collaborateur/bernard-cazeneuve/)

[Emmanuelle Mignon ( Partner )](https://www.august-debouzy.com/en/collaborateur/emmanuelle-mignon/)

[Astrid Mignon Colombet ( Partner )](https://www.august-debouzy.com/en/collaborateur/astrid-mignon-colombet/)

[Antonia Raccat ( Partner )](https://www.august-debouzy.com/en/collaborateur/antonia-raccat/)

[Marc Mossé ( Senior Counsel )](https://www.august-debouzy.com/en/collaborateur/marc-mosse/)

[Pierre Sellal ( Senior Counsel )](https://www.august-debouzy.com/en/collaborateur/pierre-sellal/)

[Anaïs Coviaux ( Counsel )](https://www.august-debouzy.com/en/collaborateur/anais-coviaux/)

[David Zygas ( Counsel )](https://www.august-debouzy.com/en/collaborateur/david-zygas/)

[Alexandre Mennucci ( Senior Associate )](https://www.august-debouzy.com/en/collaborateur/alexandre-mennucci/)

[Claire Li ( Associate )](https://www.august-debouzy.com/en/collaborateur/claire-li/)

Précédent     Suivant

## Contact Us

## *our*References

ESG

#### Multi-Sector Groups – Whistleblowing Systems (Sapin II)

Design and implementation of whistleblowing systems compliant with French anti-corruption law (Sapin II) requirements (Articles 6 et seq., Article 17-II) for numerous companies operating in various sectors (real estate, energy, retail, luxury, publishing, technology), including procedures for receiving and processing reports and whistleblower protection.

ESG

#### Energy Producer – CSRD Reporting

Advice to an energy producer and supplier on the expected level of granularity for sustainability reporting prepared in accordance with the CSRD directive and European Sustainability Reporting Standards (ESRS).

ESG

#### Fast-Food Chain – Greenwashing

Advice to an international fast-food chain on the compliance of its environmental communications with regulations on misleading commercial practices and greenwashing, including analysis of claims relating to reusable dishes and adaptation of marketing materials.

*Rankings* & Recognitions

m

- (01)Décideurs 2025 – France Compliance
- (02)Décideurs 2024 – France Compliance

## FAQ

### (01) Question

Answer