Enacted in spring 2025, the DDADUE law marks a new stage in adapting French law to European regulations. It affects numerous areas (energy, sustainability, finance, labor law, etc.) and directly involves businesses. In this article, Powesco breaks down the key points of this law and its concrete consequences for your energy obligations.
What is the DDADUE law?
The DDADUE law (for various provisions adapting French law to European Union law) aims to align French legislation with several recent European directives. Adopted on April 30, 2025, it covers a wide range of topics: energy efficiency, class action lawsuits, sustainable finance, corporate governance, gender equality, etc.
In summary, it is an overarching law that brings France up to date with respect to the European Union, while also imposing new obligations on economic actors.
How does the DDADUE law align with European law?
This law transposes and adapts several European directives, including:
- the CSRD directive on corporate sustainability reporting (CSR/ESG);
- the revised WEEE directive on energy efficiency;
In other words, the DDADUE law is the bridge between European ambitions and national practices. It harmonizes the rules to strengthen transparency, energy performance , and corporate social responsibility.
When does the DDADUE law come into effect?
Most of the provisions of the DDADUE law entered into force on May 3, 2025, the date of its publication in the Official Journal. However, certain key measures in the energy and sustainability section will take effect from October 11, 2025, particularly those related to energy audits and the implementation of an energy management system (EMS).
What are the objectives of the DDADUE law?
The law pursues four main objectives:
- Aligning France with European standards in energy and sustainability.
- Simplify the law by combining several transpositions into a single text.
- Accelerating the energy transition of businesses.
- Strengthen the transparency and accountability of economic actors.
Who is affected?
The provisions of the DDADUE law apply to:
- all companies consuming energy beyond certain thresholds (tertiary buildings, industrial sites, health establishments, local authorities);
- large companies and listed companies subject to sustainability reporting (CSRD);
- public and private organizations wishing to anticipate their regulatory obligations and demonstrate their energy performance.
What are the provisions of the DDADUE 2025 law?
A closer look at sustainability
The law adjusts the implementation schedule for the CSRD directive. Companies subject to the "second" and "third waves" of non-financial reporting will benefit from a two-year extension to publish their first sustainability reports. This delay aims to give them time to integrate the new European standards (ESRS) and ensure the reliability of their ESG data.
A closer look at energy
The law introduces several new provisions related to the European Energy Efficiency Directive (EED). Companies exceeding certain consumption thresholds will now have to carry out an energy audit or implement a certified energy management system (EMS), depending on their energy profile.
What are the new energy obligations?
From October 11, 2025, any company whose average energy consumption over the last three years exceeds certain thresholds will have to comply.
Energy audit or SME
- If your annual consumption exceeds 2.75 GWh, you must carry out an energy audit every 4 years.
- If it exceeds 23.6 GWh, you must implement an energy management system (EMS) that complies with ISO 50001.
These audits must cover at least 80% of the total energy bill (buildings, processes, transport).
Two-year postponement for the CSRD
The text grants an additional two-year period to companies affected by the new extra-financial reporting obligations.
In concrete terms:
- Companies in the second wave will publish their first report for the 2027 financial year (in 2028).
- Those in the third wave will do so for the 2028 financial year (in 2029).
How does the DDADUE law impact businesses?
For companies in the service, healthcare, and industrial sectors, this law is a game changer:
- Energy obligations are becoming stricter and more frequent.
- Environmental, social, and governance (ESG) reporting is taking on a strategic dimension.
- Sanctions for non-compliance (lack of audit, incomplete data, etc.) may be strengthened by decree.
But it is also an opportunity : to better understand one's consumption, to identify potential energy savings and to enhance one's environmental approach.
How to achieve compliance?
To anticipate the DDADUE law and avoid the risks of non-compliance, here are the key steps:
- Evaluate your annual energy consumption (all sites combined).
- Identify your obligations : energy audit or SME.
- Implement reliable and continuous energy monitoring.
- Highlight your results in your CSR or CSRD reporting.
Powesco supports you
Powesco supports companies in achieving regulatory compliance and controlling their consumption.
Our experts can help you to:
- We conduct your energy audits through our integrated design office.
- implement an energy management system using our SEME Nextep platform,
- Structure your data for your future sustainability reports.
But Powesco doesn't stop there: beyond the diagnosis, the company offers comprehensive support to reduce your bill and achieve your DDADUE objectives, thanks to:
- the installation of photovoltaic solar panels,
- An energy brokerage service to optimize your contracts,
- energy renovation solutions ( heating, lighting, ventilation),
➡️ Contact us now to comply with your DDADUE obligations and transform regulatory constraints into levers for energy performance.
FAQ
What are the latest developments in finance?
The DDADUE law amends the Monetary and Financial Code to incorporate new rules concerning:
- the regulation of financial institutions and digital services,
- transparency in sustainable finance,
- and the regime applicable to digital assets (crypto-assets).
These adjustments aim to strengthen financial stability and alignmentwith European regulations.
What does the law stipulate regarding the transport and movement of people?
The DDADUE law includes provisions to harmonize the movement of people and goods within the European framework. It specifies the conditions for sustainable transport, emission reduction , andalignment with the ecological transition in the logistics sector.
Does the DDADUE law modify labor law?
Yes. One of the key articles (Article 37) amends the Labor Code to allow employees on non-occupational sick leave toaccrue paid leave. This measure aligns with a ruling by the Council of the European Union and modernizes French social law.
What reference texts govern the DDADUE law?
The main texts cited are:
- the Energy Code (section on energy efficiency),
- the Monetary and Financial Code,
the Commercial Code (articles on extra-financial reporting),- and European regulations relating to sustainability and green finance.
Each amended article is specified in the legislative file published in the Official Journal.
Who is responsible for monitoring and enforcing the law?
Several administrative authorities are involved:
- ADEME for the energy and sustainability aspect,
- the AMF (French Financial Markets Authority) for reporting,
- the DGE (Directorate General for Enterprises) for industrial implementation.
They ensure the proper application and compliance of companies' obligations.
Where can I find the official publication of the law?
Law No. 2025-391 of April 30, 2025 was published in the Official Journal on May 2, 2025.The
full text, implementing decrees , and parliamentary review notes are available on Legifrance and vie-publique.fr.
How does the DDADUE law apply to the renewable energy sector?
The heating, electricity, and renewable energy are directly affected. The law establishes a more precise framework for reducing energy consumption in public buildings and economic sectors . Decrees issued by the Council of State will specify the conditions of implementation.
