{"id":13059,"date":"2025-06-27T17:30:52","date_gmt":"2025-06-27T14:30:52","guid":{"rendered":"https:\/\/cse-net.org\/?p=13059"},"modified":"2025-06-27T17:30:52","modified_gmt":"2025-06-27T14:30:52","slug":"esrs-2025-update-what-the-new-efrag-proposals-mean-for-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/esrs-2025-update-what-the-new-efrag-proposals-mean-for-sustainability-reporting\/","title":{"rendered":"Mise \u00e0 jour de l'ESRS 2025 : ce que les nouvelles propositions de l'EFRAG signifient pour l'information sur le d\u00e9veloppement durable"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>En juin 2025, l'EFRAG a d\u00e9voil\u00e9 des propositions visant \u00e0 simplifier les normes europ\u00e9ennes de reporting sur le d\u00e9veloppement durable (ESRS), dans le but de r\u00e9duire les points de donn\u00e9es obligatoires de <strong>50%<\/strong>. Pour les entreprises, en particulier les PME et les organisations dont les ressources sont limit\u00e9es, cela marque un tournant potentiel dans la mani\u00e8re dont les rapports sur le d\u00e9veloppement durable sont \u00e9tablis : il s'agit moins de cocher des cases que de fournir de v\u00e9ritables informations.\u00a0 <em>Les rapports europ\u00e9ens sur le d\u00e9veloppement durable vont conna\u00eetre de grands changements. Votre organisation est-elle pr\u00eate ?<\/em><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Le probl\u00e8me du cadre actuel de l'ESRS<\/strong><\/h4>\n<p>Depuis l'adoption de l'ESRS en 2023, les organisations ont \u00e9t\u00e9 confront\u00e9es :<\/p>\n<ul>\n<li>Des milliers de points d'information<\/li>\n<li>Des m\u00e9thodologies complexes telles que <strong>la double mat\u00e9rialit\u00e9<\/strong><\/li>\n<li>Des charges de mise en conformit\u00e9 \u00e9lev\u00e9es pour un b\u00e9n\u00e9fice strat\u00e9gique limit\u00e9<\/li>\n<\/ul>\n<p>Pour beaucoup, en particulier les petites et moyennes entreprises, il est difficile de r\u00e9pondre \u00e0 ces exigences, tant en termes de temps que de co\u00fbts.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Ce qui est propos\u00e9 : Principales simplifications<\/strong><\/h4>\n<p>Nouveau projet de l'EFRAG <a href=\"https:\/\/www.responsible-investor.com\/efrag-outlines-plans-to-drastically-cut-mandatory-datapoints-under-esrs\/\">comprend <\/a>cinq changements fondamentaux :<\/p>\n<ol>\n<li><strong> \u00c9valuation simplifi\u00e9e de la double mat\u00e9rialit\u00e9<\/strong><\/li>\n<\/ol>\n<p>S'\u00e9loigner d'une liste de contr\u00f4le rigide et s'orienter vers un syst\u00e8me de contr\u00f4le de la qualit\u00e9. <strong>une approche strat\u00e9gique ax\u00e9e sur les risques<\/strong>.<\/p>\n<ol start=\"2\">\n<li><strong> R\u00e9duction des points de donn\u00e9es obligatoires<\/strong><\/li>\n<\/ol>\n<p>De nombreuses informations deviendraient <strong>orientation volontaire<\/strong>, la priorit\u00e9 \u00e9tant accord\u00e9e aux <strong>informations utiles \u00e0 la prise de d\u00e9cision<\/strong>.<\/p>\n<ol start=\"3\">\n<li><strong> Une structure de rapport plus accessible<\/strong><\/li>\n<\/ol>\n<p>Clair <strong>r\u00e9sum\u00e9s ex\u00e9cutifs<\/strong> et les annexes aideraient les parties prenantes \u00e0 mieux naviguer dans les rapports.<\/p>\n<ol start=\"4\">\n<li><strong> Un plus grand alignement mondial<\/strong><\/li>\n<\/ol>\n<p>Rapprocher l'ESRS des <strong>IFRS S1 et S2<\/strong> afin de favoriser la coh\u00e9rence et de r\u00e9duire les doubles d\u00e9clarations pour les entreprises multinationales.<\/p>\n<ol start=\"5\">\n<li><strong> \"M\u00e9canismes de secours pour les cas particuliers<\/strong><\/li>\n<\/ol>\n<p>Flexibilit\u00e9 propos\u00e9e pour des cas tels que <strong>fusions<\/strong>ou lorsque <strong>donn\u00e9es sur la cha\u00eene de valeur<\/strong> est difficile \u00e0 obtenir.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Calendrier \u00e0 suivre<\/strong><\/h4>\n<ul>\n<li><strong>Juillet 2025 :<\/strong> L'EFRAG devrait adopter les projets r\u00e9vis\u00e9s<\/li>\n<li><strong>Ao\u00fbt - septembre 2025 :<\/strong> P\u00e9riode de consultation publique<\/li>\n<li><strong>Octobre 2025 :<\/strong> Recommandation finale \u00e0 la Commission europ\u00e9enne<\/li>\n<\/ul>\n<p>Si elle est adopt\u00e9e, cette nouvelle approche pourrait fa\u00e7onner les rapports ESG dans l'ensemble de l'UE pour les ann\u00e9es \u00e0 venir.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Ce que cela signifie pour votre organisation<\/strong><\/h4>\n<p>Si ces changements sont approuv\u00e9s, votre organisation peut s'attendre \u00e0.. :<\/p>\n<ul>\n<li><strong>R\u00e9duction des charges de conformit\u00e9<\/strong> - particuli\u00e8rement b\u00e9n\u00e9fique pour les PME et celles dont les \u00e9quipes ESG sont limit\u00e9es<\/li>\n<li><strong>Des informations plus strat\u00e9giques et plus cibl\u00e9es<\/strong> qui mettent en \u00e9vidence les risques et les impacts r\u00e9els<\/li>\n<li><strong>Une int\u00e9gration plus facile dans les cadres ESG mondiaux<\/strong>permettant une communication plus ais\u00e9e avec l'investisseur<\/li>\n<li>Une chance de <strong>r\u00e9initialiser votre strat\u00e9gie de d\u00e9veloppement durable<\/strong> \u00e0 l'aide d'outils exploitables et efficaces<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>Transformer la conformit\u00e9 en avantage concurrentiel<\/strong><\/h4>\n<p>Ces mises \u00e0 jour de l'ESRS ne sont pas de simples ajustements techniques. Il s'agit d'une <strong>opportunit\u00e9 strat\u00e9gique<\/strong>. Les organisations qui agissent t\u00f4t peuvent s'adapter, former leurs \u00e9quipes et mener la transition ESG - tandis que les autres se contentent de rattraper leur retard.<\/p>\n<p>C'est l\u00e0 que <strong>CSE<\/strong> arrive.<\/p>\n<p>Avec plus de <strong>10 000 professionnels form\u00e9s<\/strong> en <strong>90+ pays<\/strong>Le Centre pour le d\u00e9veloppement durable et l'excellence (CSE) aide les organisations de tous les secteurs \u00e0 garder une longueur d'avance dans le domaine de l'ESG.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Votre prochaine \u00e9tape : Obtenir la certification ESG<\/strong><\/h4>\n<p>Rejoignez notre communaut\u00e9 mondiale de leaders ESG avec :<\/p>\n<ul>\n<li><a href=\"https:\/\/cse-net.org\/fr\/prochains-programmes-de-formation-certifies\/\"><strong>Programmes des praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable (ESG)<\/strong><\/a><\/li>\n<li><strong>Ateliers dirig\u00e9s par des experts<\/strong> sur le CSRD, l'ESRS et la mat\u00e9rialit\u00e9<\/li>\n<li><strong>Formats flexibles<\/strong> - en ligne ou en personne, con\u00e7u pour les professionnels occup\u00e9s<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>R\u00e9servez votre place d\u00e8s maintenant<\/strong> et de montrer la voie dans le monde en pleine \u00e9volution des rapports sur le d\u00e9veloppement durable. Contactez nous \u00e0 l'adresse suivante <a href=\"mailto:marketing@cse-net.org\">marketing@cse-net.org<\/a> \u00a0ou visiter <a href=\"https:\/\/cse-net.org\/fr\/\">www.cse-net.org<\/a> pour les prochaines sessions.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Rester inform\u00e9<\/strong><\/p>\n<p>Vous souhaitez \u00eatre tenu au courant de la consultation de l'ESRS et de l'actualit\u00e9 de la CSRD ?<br \/>\n<strong>S'abonner \u00e0 notre lettre d'information sur les perspectives ESG<\/strong> et garder une longueur d'avance.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; In June 2025, EFRAG unveiled proposals to simplify the European Sustainability Reporting Standards (ESRS), aiming to cut mandatory data points by 50%. For companies, especially SMEs and resource-constrained organizations, this marks a potential turning point in how sustainability reporting is done \u2014 less about ticking boxes, more about delivering real insights.\u00a0 Big changes are [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1414,1574,1594,1843,1844,1904,28,33,34,35,1283,1286],"tags":[1729,2056,2146,2147,2148,2149,186,580,1163,1423,1531,1713],"class_list":["post-13059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-reporting","category-north-america","category-esg-investment","category-green-skils","category-green-skills","category-usa","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","tag-esg-training-programs","tag-eu-esg-regulations","tag-esrs-2025","tag-efrag","tag-ifrs-alignment","tag-sme-esg-strategy","tag-sustainability-strategy","tag-esg-reporting","tag-csrd","tag-double-materiality","tag-european-sustainability-reporting-standards","tag-sustainability-compliance"],"acf":[],"yoast_head":"<!-- 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