{"id":64925,"date":"2025-02-11T14:53:16","date_gmt":"2025-02-11T12:53:16","guid":{"rendered":"https:\/\/scrapad.com\/blog\/"},"modified":"2025-02-11T14:53:51","modified_gmt":"2025-02-11T12:53:51","slug":"directive-csrd-developpement-durable","status":"publish","type":"post","link":"https:\/\/scrapad.com\/fr\/blog\/directive-csrd-developpement-durable","title":{"rendered":"Tout ce qu&rsquo;il faut savoir sur le directive CSRD"},"content":{"rendered":" \n    <div class=\"c-post--header\" style=\"background-image: url(https:\/\/scrapad.com\/wp-content\/uploads\/2025\/02\/Para-descargar-imagenes-24.jpg);\">\n        <a href=\"\" class=\"c-back-action\">\n            Revenir en arri\u00e8re        <\/a>\n        <h1><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Tout ce qu&rsquo;il faut savoir sur le directive CSRD<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h1>\n\t\t<p class=\"c-post--author\">\n\t\t\tAuteur:\t\t\t<a href=\"https:\/\/scrapad.com\/fr\/author\/scrapad-admin\/\">ScrapAd<\/a>\n\t\t<\/p>\n        <div class=\"c-post--meta\">\n            <p>11\/02\/2025<\/p>\n            <div class=\"c-post--actions\">\n                <a onclick=\"window.print()\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">print<\/i>\n                <\/a>\n                <a data-clipboard-text=\"\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">content_copy<\/i>\n                <\/a>\n                <span class=\"c-article__action share__trigger\">\n\t\t\t\t\t<i class=\"large material-icons icon\">share<\/i>\n\t\t\t\t\t<ul class=\"share__displays\">\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/facebook.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/share?text=&amp;url=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/twitter.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=&amp;title=&amp;summary=&amp;source=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/linkedin.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a\n\t\t\t\t\t\t\t\thref=\"mailto:info@scrapad.com?&amp;cc=&amp;bcc=&amp;subject=&amp;body=\"\n\t\t\t\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\t\t\t>\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/email.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t    <\/span>\n            <\/div>\n        <\/div>\n    <\/div>\n    \n\n \n    <section class=\"c-container \" style=\" background-color: #FBFBFB; background-size: cover; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 80px 100px 80px 100px; --lgPadding: 80px 100px 80px 100px; --xlPadding: 80px 100px 80px 100px; --xxlPadding: 80px 200px 80px 200px;  \">\n        \n<div class=\"wp-block-scrapad-blocks-container c-post\">\n<div class=\"c-article__desc wp-block-scrapad-blocks-article-desc\">\n<p>La <strong>directive concernant les rapports sur le d\u00e9veloppement durable des entreprises <\/strong>(CSRD) est l&rsquo;une des initiatives les plus ambitieuses de l&rsquo;Union europ\u00e9enne en mati\u00e8re de d\u00e9veloppement durable et de transparence des entreprises. Elle vise \u00e0 <strong>renforcer les exigences en mati\u00e8re de publication d&rsquo;informations non financi\u00e8res, en veillant \u00e0 ce que les entreprises fournissent des donn\u00e9es claires et comparables sur leurs impacts environnementaux, sociaux et de gouvernance (ESG)<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Qu&rsquo;est-ce que le CSRD et pourquoi est-il important ?<\/strong><\/h2>\n\n\n\n<p>La directive sur l&rsquo;information non financi\u00e8re remplace et \u00e9tend la pr\u00e9c\u00e9dente directive sur l&rsquo;information non financi\u00e8re (NFRD), en augmentant le nombre d&rsquo;entreprises oblig\u00e9es de fournir des informations et en \u00e9tablissant des crit\u00e8res plus stricts en la mati\u00e8re. <strong>Son importance r\u00e9side dans la n\u00e9cessit\u00e9 pour les organisations d&rsquo;\u00eatre plus transparentes sur leurs efforts en mati\u00e8re de d\u00e9veloppement durable<\/strong>, afin de permettre aux investisseurs, aux consommateurs et aux autres parties prenantes de prendre des d\u00e9cisions en connaissance de cause.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Principales nouveaut\u00e9s de la directive CSRD<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Extension du champ d&rsquo;application<\/h3>\n\n\n\n<p>Le CSRD concerne beaucoup plus d&rsquo;entreprises que le NFRD. <strong>On estime qu&rsquo;environ 50 000 entreprises de l&rsquo;UE devront se conformer \u00e0 la r\u00e9glementation<\/strong>, y compris les grandes entreprises et, progressivement, les PME cot\u00e9es en bourse.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Normes de reporting uniformes<\/h3>\n\n\n\n<p>Introduit les <strong>normes europ\u00e9ennes de rapport sur le d\u00e9veloppement durable<\/strong> (ESRS), garantissant que les informations rapport\u00e9es sont comparables et v\u00e9rifiables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00e9rification obligatoire<\/h3>\n\n\n\n<p>Les informations fournies <strong>doivent \u00eatre v\u00e9rifi\u00e9es par un tiers ind\u00e9pendant<\/strong>, ce qui garantit leur fiabilit\u00e9 et leur cr\u00e9dibilit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Double importance<\/h3>\n\n\n\n<p>Les entreprises doivent rendre compte non seulement de l&rsquo;impact des facteurs ESG sur leur activit\u00e9, mais aussi de <strong>l&rsquo;impact de leurs activit\u00e9s sur la soci\u00e9t\u00e9 et l&rsquo;environnement<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Int\u00e9gration avec d&rsquo;autres r\u00e9glementations<\/h3>\n\n\n\n<p>Le CSRD est <strong>align\u00e9 sur des initiatives mondiales telles que les objectifs de d\u00e9veloppement durable<\/strong> (ODD) des <strong>Nations unies et le cadre de la Task Force on Climate-related Financial Disclosures<\/strong> (TCFD).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Soci\u00e9t\u00e9s concern\u00e9es et calendrier de mise en \u0153uvre<\/h2>\n\n\n\n<p>La mise en \u0153uvre du CSRD sera \u00e9chelonn\u00e9e :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2024<\/strong> : Les entreprises d\u00e9j\u00e0 soumises \u00e0 la NFRD devront commencer \u00e0 produire des rapports en vertu de la CSRD en 2025.<\/li>\n\n\n\n<li><strong>2025<\/strong> : Les grandes entreprises qui n&rsquo;ont pas \u00e9t\u00e9 incluses dans le NFRD.<\/li>\n\n\n\n<li><strong>2026<\/strong> : PME cot\u00e9es en bourse, avec certaines exceptions jusqu&rsquo;en 2028.<\/li>\n\n\n\n<li><strong>2028<\/strong> : les entreprises \u00e9trang\u00e8res ayant des activit\u00e9s significatives dans l&rsquo;UE.<\/li>\n<\/ul>\n\n\n\n<p>Le CSRD marque un tournant dans la mani\u00e8re dont les entreprises abordent le d\u00e9veloppement durable. Si elle repr\u00e9sente un d\u00e9fi en termes de conformit\u00e9, elle ouvre \u00e9galement des opportunit\u00e9s pour les organisations qui adoptent une strat\u00e9gie ESG solide et transparente. L&rsquo;adaptation \u00e0 cette r\u00e9glementation ne garantira pas seulement la conformit\u00e9 l\u00e9gale, mais renforcera \u00e9galement la comp\u00e9titivit\u00e9 et la r\u00e9silience des entreprises \u00e0 long terme.<\/p>\n<\/div>\n<\/div>\n\t<\/section>\n    \n\n    <div class=\"c-container c-post--related\" style=\"background-color: #F7F5F2; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 40px 25px 40px 25px; --lgPadding: 72px 100px 72px 100px; --xlPadding: 72px 100px 72px 100px; --xxlPadding: 72px 100px 72px 100px;\">\n        <div class=\"container\">\n            <h3 class=\"c-article__side__heading\">Autres postes qui pourraient vous int\u00e9resser\u2026<\/h3>\n        <\/div>\n        <div class=\"scrapad-blocks-related glide\" data-autoplay=\"4000\" data-views-desktop=\"3\" data-views-tablet=\"2\" data-views-mobile=\"1\" data-mode=\"slider\">  \n            <div class=\"container glide__track\" data-glide-el=\"track\">\n                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m\u00e9taux, soulignant son r\u00f4le central dans la digitalisation du secteur et sa contribution aux Objectifs de D\u00e9veloppement Durable.<\/p>\n                <\/div>\n                <div class=\"c-blog__item__footer\">\n                    <span class=\"c-blog__item__link\">Voir d\u00e9tails<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n                                <\/div>\n                                                            <\/div>\n            <\/div>\n        <\/div> \n    <\/div>\n    ","protected":false},"excerpt":{"rendered":"<p>La directive concernant les rapports sur le d\u00e9veloppement durable des entreprises (CSRD) est l&rsquo;une des initiatives les plus ambitieuses de l&rsquo;Union europ\u00e9enne en mati\u00e8re de d\u00e9veloppement durable et de transparence des entreprises.<\/p>\n","protected":false},"author":2,"featured_media":64936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-64925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-developpement-durable"],"acf":{"post_country":{"simple_value_formated":"<ul><li><a class=\"post-link\" href=\"https:\/\/scrapad.com\/fr\/blog\/directive-csrd-developpement-durable\" rel=\"bookmark\">Tout ce qu&rsquo;il faut savoir sur le directive 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