The question of whether corporate social responsibility (CSR) should be voluntary or mandatory for companies has been repeatedly debated within the European Union (EU) in the past 20 years. In 2014, advocates of a mandatory approach advanced a step further on their enduring quest with the adoption of Directive 2014/95/EU, which requires certain large European companies to disclose their non-financial and diversity information. This paper examines why the two major economies in Europe, Germany and France, took opposing positions. The paper provides insights on the forces that shape CSR in the EU and shows what is lacking in Germany for mandatory powers to succeed.