The first CSR Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, was implemented in France by the Order of 19 July 2017. This implementation in France provides a new framework for non-financial information and marks a major turning point towards greater potential responsibilities for members of the management bodies of the large corporations in question, in particular with the description of diversity policy: non-financial reporting is reviewed via an overall analysis guided by the materiality principle and genuine sustainable compliance based on a prior and relevant risk assessment. These changes come in the wake of the LTECV Act on the Energy Transition for Green Growth (17 August 2015), an example to be followed, and of the recent review of the AFEP/MEDEF Code which finally established CSR.