- In France, the AMF (financial markets authority) oversees the sustainability information of listed companies under the CSRD.
- It works alongside the audit authority (Haute Autorité de l'audit), statutory auditors and accredited third-party bodies (OTI).
- The AMF checks that disclosures are present, consistent and compliant, and can sanction failures.
- Its oversight makes CSRD data as scrutinized as financial information for listed companies.
The AMF's role in the CSRD
The AMF (Autorité des marchés financiers) is the French financial markets regulator. Under the CSRD, it supervises the sustainability information published by listed companies, extending its traditional oversight of financial disclosures to ESG data.
Who does what in France
Oversight is shared: the AMF supervises listed companies' disclosures; the Haute Autorité de l'audit supervises the assurance profession; and the actual verification is carried out by statutory auditors or accredited third-party bodies (OTI). See our article on the CSRD audit.
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What the AMF checks — and the stakes
The AMF verifies that disclosures are present, consistent with the financial statements and compliant with the framework. Shortcomings can lead to penalties, so reliable, well-documented reporting — supported by the right tooling — is essential.
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AMF and CSRD — Key Takeaways
| Key point | Explanation |
|---|---|
| AMF role | Oversees listed companies' sustainability information |
| Shared oversight | With the audit authority, auditors and OTIs |
| Checks | Presence, consistency and compliance of disclosures |
| Stakes | Failures can lead to penalties |
