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Osborne Clarke has been in Paris since 2013. Osborne Clarke Paris is a French multi-service business law firm and is a member of the Osborne Clarke international network.

With a culture focused on innovation and an international reach, the firm pursues a single goal: to help clients succeed in tomorrow’s world, from their most complex operations to their day-to-day legal assistance. Osborne Clarke is an expert in providing legal support for its clients’  transformation strategies: we combine our legal expertise and sector and client understanding with insight into the global issues driving transformation in our clients’ businesses: decarbonisation, digitalisation and urban dynamics. In this perspective, Osborne Clarke Paris offers a broad spectrum of legal expertise in business and corporate law.

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France?locations_select=6589&page=0 Latest Articles

Energy

Communication on carbon neutrality ambitions Challenges and risk - the case of TotalEnergies: (Paris Court, 23 October 2025, N° RG 22/02955)

Key takeaways:Distinction between commercial communication and institutional communication, but no impermeability: Claims made in a commercial context are those that are likely to be sanctioned as misleading commercial practices. In this case, the claims made on TotalEnergies' commercial website, where consumers can subscribe to offers, are considered commercial practices. Conversely, communications made on the group's institutional website and on social media, without any direct link to the promotion or sale of products, which focus in particular on the group's change of name and strategy, are considered to be purely informational and thus not subject to the rules on misleading commercial practices. However, in order to interpret the scope and meaning of TotalEnergies' carbon neutrality claims, the court refers directly to the board of directors' report on which the campaign was based, thus using institutional communication to interpret the meaning of commercial communications and assess their misleading nature.Circumstances that may render a claim about a company's carbon neutrality ambition misleading (e.g. ‘carbon neutral by 2050’): Despite the absence of any express reference to the Paris Agreement in TotalEnergies' commercial communications and the fact that this Agreement only sets obligations for States, the court held that carbon neutrality should be understood in the sense given to it by the Agreement, and not in the light of the plan implemented at its level by TotalEnergies, which argued that this was permitted by Directive 2024/825 (known as ‘Empco’), which will soon be applicable. In reaching this conclusion, the court noted that the Paris Agreement was cited in the group's board of directors' report, which served as the basis for the communications, as well as the use of generalising terms (e.g. ‘together with society’). The court therefore criticised TotalEnergies for failing to mention in its commercial communications that its own scenario involved continuing to invest in fossil fuels, which runs counter to the objectives of the Paris Agreement and, in any event, makes it impossible to make any non-nuanced environmental claims. Thus, while it seems possible for a company to state an ambition of carbon neutrality whose definition and terms differ from those set out in the Paris Agreement, that company must, even if it has an implementation plan that complies with the Empco Directive, disclose in its communications any material information that would qualify the scope of its environmental commitments in relation to the overall carbon neutrality objective announced, especially when its communications are based on texts that do not provide for such nuances.
24/11/2025
Read time 4m

Our Experience

American medical devices group

Provided tax assistance to an American medical devices group in relation to its transfer pricing matters and provided specific tax advice in relation to  restructuring/reorganisations undertaken by the group in 2016.

Global healthcare company

On-going assistance with leadership in diabetes care in negotiations with trade unions, consultations with works council on various reorganization projects, several employment disputes and lawsuits, management packages and immigration issues.

HR EMEA management

Assisted HR EMEA management in the framework of labour law matters, in particular concerning drafting of new employment contracts, transfer of employees between entities of the group, non-competition issues and termination of key employees.

International online advertising group

Assisted an international online advertising group on the legal aspects of its offices relocation strategy (relocation of several office spaces into one main site in central Paris).

Leading medical devices manufacturer

Advised on advertising law compliance in France and the launch of its website (data privacy, consumer regulation, media regulation, medical devices regulation).