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Environment
Commercial businesses with fewer than 10 employees do not have to draw up a management report
Publié le 14 mai 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The law of 30 April 2025 exempts commercial businesses with fewer than 10 employees (micro-companies as defined in EU law) from establishing a management report. This includes information on the company's sustainability.
Until now, only commercial businesses meeting the criteria of small company were exempted from the requirement to draw up a management report. Paradoxically, micro-companies were not taken into account.
The Law of 30 April 2025 laying down various provisions for adaptation to European Union law in the economic, financial, environmental, energy, transport, health and movement of persons (DDADUE5) corrects this inconsistency and incorporates micro-companies within the meaning of EU law.
These are companies not exceeding 2 of the following 3 thresholds:
- 10 employees;
- balance sheet total: € 450 000;
- net turnover: € 900 000.
Companies meeting these criteria are therefore not required to draw up a management report. This includes information on the business such as its research and development activities or an analysis of the development of its business.