Launched in 2007, the Grenelle Environment Round Table comprises a series of meetings between the State and representatives of civil society (local authorities, NGOs, employers and workers) aiming to arrive at long term decisions regarding sustainable development.
A total of 268 commitments have arisen from the Grenelle Environment Round Table.
Between 2008 and 2010, the Parliament adopted the texts that were required to turn these commitments into effective legislation: the "Grenelle I Act" (promulgated 3 August 2009) and the "Grenelle II Act" (promulgated 12 July 2010). Article 53 of the "Grenelle I Act" and Articles 224-225 of the "Grenelle II Act" cover matters of governance, reporting and SRI.

The first national sustainable development strategy was set in motion on 3 June 2003 by the Raffarin government, for a period of five years. 
It was revised and renewed in 2008 for a further five years, building on the experience and outcomes of the first period of implementation.
The new national sustainable development strategy for the 2010-2013 period was adopted on 27 July 2010 by the Inter-Ministerial Committee for Sustainable Development.
This 2010-2013 national sustainable development strategy is centred on nine strategic issues: sustainable consumption and production - knowledge society - governance - climate change and energy - sustainable transport and mobility - conservation and sustainable management of biodiversity and natural resources - public health, risk management and prevention - demography, immigration and social inclusion - and international challenges relating to sustainable development and the fight against poverty in the world. The process of drafting the French legislative framework on reporting is currently under way.

In 2010 CSR Europe's network of national partner organisations has updated the document "A Guide to CSR in Europe" (published in 2009), providing insight into the state of CSR and current trends and priorities in different European countries.
Page 16 in 2009 guide and page 23 in 2010 guide present CSR information:
-    Policies and legislation
-    Key Drivers
-    Actions in Environment, Supply Chain, Human Rights and Equal Opportunities
-    Main actors

The Government is to study the conditions under which the obligation (Article 116 of the law dated 15 May 2001) to include environmental and social information in the annual report:
a) Could be extended to other enterprises;
b) Could include the activities of any subsidiaries of firms that are subject to this obligation;
c) Could encompass information relating to the contribution that the firm makes to sustainable development.
The Government is to support harmonisation of sectoral indicators at the European Community level.
Trade union organisations and employers' federations shall be offered the opportunity to endow staff representative institutions with a sustainable development mandate, to extend the in-house professional alert procedure to cover risks posed to the environment and public health, and to have each sector's professional branches establish social and environmental indicators that are tailored to its specificities.

The article 225 requires a CSR reporting obligation:
- for listed companies
- for others companies (number of employees and balance sheet total to be defined by a decree of the State Council (Conseil d'Etat))
It also includes information on the way in which society takes account of the social and environmental consequences of its activity as well as its societal commitments for sustainable development.
The staff representative institutions and stakeholders participating in dialogue with the companies can put forward their opinion on the approach of corporate social, environmental and societal responsibility as a supplement to the indicators presented.
The social and environmental information with regard to legal and regulatory information is subject to verification by an independent third-party body, according to terms set by Conseil d'Etat decree. This verification gives rise to a recommendation which is sent to the shareholders' or members' meeting at the same time as the report of the board of directors or executive board. 
Several State Council (Conseil d'Etat) decrees will enforce this article.

Article 225 of the "Grenelle II Act", of 12 July 2010,had stipulated that "staff representative institutions and stakeholders participating in dialogue with the companies can put forward their opinion on the approach of corporate social, environmental and societal responsibility as a supplement to the indicators presented."

Three months after this provision was adopted, the Parliament deleted it, as part of the parliamentary act dated 22 October 2010,on the grounds that:
-     the notion of stakeholders is too broad and vague;
-  staff representative institutions and stakeholders could make contributions to the annual report based on unverified appraisals or assessments that could lead to disproportionate prejudice to the firm's reputation, [...] with regard to their foreign competitors.

So, the article L225-102-1 from the Commercial law is the article about CSR reporting in France now. Several State Council (Conseil d'Etat) decrees will enforce this article.

The Observatoire sur la Responsabilité Sociétale des Entreprises (ORSE - Study Center for Corporate Social Responsibility) is a network bringing together over 100 members to study and promote Socially Responsible Investment (SRI) and Corporate Social Responsibility (CSR). ORSE is a non-profit organization created in June 2000.
The association's success is based on the sharing of experience and heavy involvement of representatives of its members in ORSE activities. Its members include major corporations, management companies and investors, professional bodies and organizations representing employees and employers, and non-governmental organizations.
ORSE's mission is to:
- Collect, analyze and publish information on CSR and SRI, and
- Distribute information to its members through every possible means.
ORSE's work includes:
- Holding a permanent forum of exchange between CSR and SRI stakeholders,
- Offering working tools to its members,
- Identifying best practices, and
- Facilitating partnerships between stakeholders and networks in France, Europe and around the world.

Founded in 1986, and contributing over 20 years of experience, IMS is devoted to creating a better convergence between corporate and society interests.
- A willingness to open up to regional specificities, encouraged by the success of its first branch in Lyon.
- A logic of partnership with European counterparts (CSR Europe and its NPO network, BITC) and CSR stakeholders.
- A contribution to the development and increase of knowledge, practices and solutions on CSR.
IMS works to support and promote societal business practices. We encourage and help companies to implement societal practices which create value for the communities in which they operate and contribute to social equity.
A two-fold objective:            
- To develop dialogue and partnership between companies and their stakeholders on current issues affecting society as a whole
- To help companies define and implement their societal policies
IMS is composed of expert teams in 4 key areas:
- Corporate citizenship
- Diversity and inclusiveness in the workplace
- Development of disadvantaged urban areas
- Societal innovation