{"id":14049,"date":"2025-11-17T15:14:02","date_gmt":"2025-11-17T12:14:02","guid":{"rendered":"https:\/\/cse-net.org\/?p=14049"},"modified":"2025-11-20T15:45:35","modified_gmt":"2025-11-20T12:45:35","slug":"eu-sustainability-reporting-changes-2025","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/eu-sustainability-reporting-changes-2025\/","title":{"rendered":"Rapport sur le d\u00e9veloppement durable de l'UE 2025 : Quels sont les changements et comment s'y pr\u00e9parer ?"},"content":{"rendered":"<p>En 2025, <strong>les rapports sur le d\u00e9veloppement durable dans l'Union europ\u00e9enne<\/strong> est en train de subir un changement majeur, sous l'impulsion d'un effort coordonn\u00e9 visant \u00e0 r\u00e9duire la complexit\u00e9 administrative tout en pr\u00e9servant les garanties essentielles. \u00c0 la suite de la <a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251106IPR31296\/sustainability-reporting-and-due-diligence-meps-back-simplification-changes\">vote r\u00e9cent<\/a> au Parlement europ\u00e9en, le paysage r\u00e9glementaire pour les <strong>Divulgation ESG<\/strong> devrait changer de mani\u00e8re significative, en mettant l'accent sur la proportionnalit\u00e9 et l'impact cibl\u00e9.<\/p>\n<p>Le 13 novembre 2025, le Parlement a approuv\u00e9 un paquet de r\u00e9formes qui introduit :<\/p>\n<ul>\n<li>des seuils de d\u00e9claration plus \u00e9lev\u00e9s,<\/li>\n<li>des obligations de diligence simplifi\u00e9es,<\/li>\n<li>et de nouveaux outils num\u00e9riques con\u00e7us pour faciliter la mise en conformit\u00e9, en particulier pour les petits acteurs du march\u00e9.<\/li>\n<\/ul>\n<p>Ces mises \u00e0 jour marquent un recalibrage notable du processus de mise en \u0153uvre de la directive sur les rapports de durabilit\u00e9 des entreprises (CSRD) et du cadre plus large de l'UE en mati\u00e8re de d\u00e9veloppement durable.<\/p>\n<p>Selon l'approche r\u00e9vis\u00e9e, les rapports sur le d\u00e9veloppement durable ne s'appliqueront qu'aux grandes entreprises employant plus de 1 750 personnes et g\u00e9n\u00e9rant un chiffre d'affaires annuel de plus de 450 millions d'euros. Seules les entreprises atteignant ces seuils seront \u00e9galement soumises aux r\u00e8gles de reporting de la taxonomie europ\u00e9enne. Les normes europ\u00e9ennes d'information sur le d\u00e9veloppement durable (ESRS) seront simplifi\u00e9es et exigeront moins d'informations qualitatives, tandis que les normes sectorielles deviendront facultatives. Il est important de noter que les PME seront prot\u00e9g\u00e9es contre les demandes d'informations excessives, car les partenaires plus importants ne pourront pas demander des donn\u00e9es allant au-del\u00e0 de ce que pr\u00e9voient les normes volontaires.<\/p>\n<p>Les obligations de diligence raisonnable verront \u00e9galement leur champ d'application se restreindre. Elles ne s'appliqueront plus qu'aux tr\u00e8s grandes entreprises de l'UE et des pays tiers employant plus de 5 000 personnes et dont le chiffre d'affaires d\u00e9passe 1,5 milliard d'euros, en adoptant une approche fond\u00e9e sur le risque plut\u00f4t que sur la collecte exhaustive d'informations. Les entreprises concern\u00e9es par ces r\u00e8gles <em>ne seront plus tenus d'\u00e9laborer des plans de transition align\u00e9s sur les objectifs de Paris<\/em>La responsabilit\u00e9 se d\u00e9placera principalement au niveau national.<\/p>\n<p>Pour aider les entreprises, la Commission europ\u00e9enne va mettre en place un nouveau portail num\u00e9rique offrant un acc\u00e8s gratuit aux mod\u00e8les, aux lignes directrices et \u00e0 toutes les exigences de l'UE en mati\u00e8re de rapports sur le d\u00e9veloppement durable, en compl\u00e9ment du point d'acc\u00e8s unique europ\u00e9en et en vue de r\u00e9duire davantage les co\u00fbts de mise en conformit\u00e9.<\/p>\n<h4><strong>Contexte<\/strong><\/h4>\n<p>Compte tenu du report de la mise en \u0153uvre de la <a href=\"https:\/\/www.europarl.europa.eu\/news\/sk\/press-room\/20250331IPR27557\/sustainability-and-due-diligence-meps-agree-to-delay-application-of-new-rules\">rapports sur le d\u00e9veloppement durable et exigences en mati\u00e8re de diligence raisonnable<\/a>La nouvelle proposition vise \u00e0 rationaliser ces obligations et \u00e0 all\u00e9ger la charge de la mise en conformit\u00e9 pour les entreprises. Ces r\u00e8gles r\u00e9vis\u00e9es font partie de la <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en\">Omnibus I <\/a>paquet de simplification introduit par la Commission europ\u00e9enne le 26 f\u00e9vrier 2025.<\/p>\n<h4><strong>Pourquoi ces changements ESG sont-ils importants ?<\/strong><\/h4>\n<p>Que vous soyez un professionnel de l'ESG, un responsable de la conformit\u00e9 ou un responsable du d\u00e9veloppement durable, les changements de 2025 apportent des avantages strat\u00e9giques :<\/p>\n<ul>\n<li><strong>Informations simplifi\u00e9es sur l'ESRS<\/strong> rationaliser les rapports internes.<\/li>\n<li><strong>Effacer les seuils<\/strong>: Les grandes entreprises savent enfin \u00e0 quoi s'en tenir.<\/li>\n<li><strong>Les PME b\u00e9n\u00e9ficient d'un all\u00e8gement<\/strong> des demandes fastidieuses de la part des fournisseurs.<\/li>\n<li><strong>Diligence raisonnable fond\u00e9e sur le risque<\/strong> concentre les efforts l\u00e0 o\u00f9 ils sont les plus importants.<\/li>\n<li><strong>Un avantage concurrentiel plus fort<\/strong> en r\u00e9orientant les efforts de l'administration vers des initiatives strat\u00e9giques en mati\u00e8re d'ESG.<\/li>\n<li><strong>Forte demande de professionnels form\u00e9s \u00e0 l'ESG<\/strong> capable d'interpr\u00e9ter les r\u00e8gles de l'UE en constante \u00e9volution.<\/li>\n<\/ul>\n<p>Rapporteur de la\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/committees\/en\/juri\/home\/highlights\">Commission des affaires juridiques<\/a>\u00a0<a href=\"https:\/\/www.europarl.europa.eu\/meps\/en\/197405\/JORGEN_WARBORN\/home\">J\u00f6rgen Warborn (PPE, SE)<\/a>\u00a0a d\u00e9clar\u00e9 : \"Le vote d'aujourd'hui montre que l'Europe peut \u00eatre durable et comp\u00e9titive : \"Le vote d'aujourd'hui montre que l'Europe peut \u00eatre \u00e0 la fois durable et comp\u00e9titive. Nous simplifions les r\u00e8gles, r\u00e9duisons les co\u00fbts et donnons aux entreprises la clart\u00e9 dont elles ont besoin pour se d\u00e9velopper, investir et cr\u00e9er des emplois bien r\u00e9mun\u00e9r\u00e9s\".<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Principaux seuils r\u00e9glementaires (\u00e0 partir de 2025)<\/strong><\/h4>\n<p>Les r\u00e8gles r\u00e9vis\u00e9es <strong>r\u00e9duire le champ d'application<\/strong> des entreprises tenues de faire rapport en vertu de la directive CSRD et de faire preuve de diligence raisonnable :<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Exigence<\/strong><\/td>\n<td><strong>Seuil (\u00e0 partir de 2025)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Rapport CSRD<\/td>\n<td>\u2265 1 750 employ\u00e9s ET \u2265 450 millions d'euros de chiffre d'affaires<\/td>\n<\/tr>\n<tr>\n<td>Obligation de diligence<\/td>\n<td>\u2265 5 000 employ\u00e9s ET \u2265 1,5 milliard d'euros de chiffre d'affaires<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note<\/strong>: Ces seuils s'appliquent aux entreprises bas\u00e9es dans l'UE et aux entreprises non europ\u00e9ennes ayant des activit\u00e9s substantielles dans l'UE.<\/p>\n<h4><\/h4>\n<h4><strong>5 \u00e9tapes pour pr\u00e9parer votre entreprise<\/strong><\/h4>\n<ol>\n<li><strong> Examen de l'\u00e9ligibilit\u00e9 de l'entreprise<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Mener une <strong>\u00e9valuation du seuil<\/strong> par rapport aux crit\u00e8res de recrutement et de rotation du personnel.<\/li>\n<li>\u00c9tablir des calendriers d'\u00e9tablissement de rapports en fonction de l'\u00e9volution de la situation. <strong>Mise en \u0153uvre progressive de la CSRD<\/strong> (\u00e0 partir de 2025-2028).<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> S'aligner sur la mat\u00e9rialit\u00e9 et le CSRD<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Identifier <strong>th\u00e8mes mat\u00e9riels de d\u00e9veloppement durable<\/strong> en utilisant la double mat\u00e9rialit\u00e9.<\/li>\n<li>Aligner les ICP sur les <strong>ESRS et taxonomie de l'UE<\/strong> crit\u00e8res.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Passage \u00e0 une diligence raisonnable fond\u00e9e sur le risque<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Fixer des priorit\u00e9s <strong>les secteurs, les zones g\u00e9ographiques et les fournisseurs \u00e0 haut risque<\/strong>.<\/li>\n<li>Documenter clairement les \u00e9tapes de la diligence raisonnable \u00e0 l'intention des auditeurs et des parties prenantes.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Utiliser le portail num\u00e9rique ESG de l'UE (\u00e0 venir en 2025)<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Acc\u00e8s <strong>mod\u00e8les de rapports<\/strong><\/li>\n<li>Obtenir des conseils aupr\u00e8s de <strong>EFRAG et Commission<\/strong><\/li>\n<li>Centraliser les mises \u00e0 jour sur les exigences en mati\u00e8re de rapports<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong> Former votre \u00e9quipe ESG<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Veillez \u00e0 ce que votre \u00e9quipe comprenne <strong>CSRD, ESRS, taxonomie de l'UE<\/strong>et <strong>outils technologiques de reporting<\/strong>.<\/li>\n<li>Les programmes tels que la formation de praticien ESG du CST offrent <strong>\u00e9tudes de cas et exercices appliqu\u00e9s<\/strong>.<\/li>\n<\/ul>\n<h4><strong>4 erreurs \u00e0 \u00e9viter<\/strong><\/h4>\n<ol>\n<li><strong>En supposant que \"plus simple\" signifie \"plus facile\"<\/strong> - Les r\u00e9glementations exigent encore de la pr\u00e9cision.<\/li>\n<li><strong>D\u00e9claration excessive de donn\u00e9es non pertinentes<\/strong> - Se concentrer sur ce qui est important dans le cadre de l'ESRS.<\/li>\n<li><strong>D\u00e9marrage tardif<\/strong> - Se pr\u00e9parer en 2025 risque d'\u00eatre trop tard pour le rapport de 2026.<\/li>\n<li><strong>N\u00e9gliger la formation de l'\u00e9quipe<\/strong> - Les fonctions li\u00e9es au GSE sont de plus en plus sp\u00e9cialis\u00e9es.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>Comment les entreprises s'adaptent en pratique<\/strong><\/p>\n<ul>\n<li><strong>Constructeurs automobiles<\/strong> num\u00e9risent les flux de donn\u00e9es ESG entre les fournisseurs mondiaux.<\/li>\n<li><strong>Institutions financi\u00e8res<\/strong> modifient les crit\u00e8res d'investissement ESG pour tenir compte des mises \u00e0 jour de la taxonomie.<\/li>\n<li><strong>Conglom\u00e9rats du commerce de d\u00e9tail<\/strong> passent d'un syst\u00e8me de divulgation bas\u00e9 sur des feuilles de calcul \u00e0 des plateformes SaaS align\u00e9es sur la directive CSRD.<\/li>\n<li><strong>PME<\/strong> n\u00e9gocient des obligations ESG plus claires avec les entreprises acheteuses.<\/li>\n<\/ul>\n<h4><strong>Questions fr\u00e9quemment pos\u00e9es<\/strong><\/h4>\n<p><strong>Qu'est-ce que le CSRD en termes simples ?<\/strong><\/p>\n<p>Il s'agit de la nouvelle r\u00e9glementation de l'UE en mati\u00e8re de rapports sur le d\u00e9veloppement durable qui s'applique aux grandes entreprises. Elle remplace la directive sur les rapports non financiers (NFRD) et exige la publication d'informations sur <strong>les performances environnementales, sociales et de gouvernance (ESG)<\/strong>.<\/p>\n<h4><strong>Chaque entreprise doit-elle s'y conformer ?<\/strong><\/h4>\n<p>Non. Le CSRD ne s'applique qu'aux entreprises d\u00e9passant un certain seuil. <strong>seuils de taille et de revenus<\/strong>. Les PME sont pour la plupart exempt\u00e9es ou ne sont soumises qu'\u00e0 des obligations indirectes par l'interm\u00e9diaire de leurs partenaires commerciaux.<\/p>\n<h4><strong>La formation ESG en vaut-elle la peine en 2025 ?<\/strong><\/h4>\n<p>Absolument. Face \u00e0 la complexit\u00e9 croissante de la r\u00e9glementation, les entreprises accordent la priorit\u00e9 \u00e0 l'am\u00e9lioration de la qualit\u00e9 de l'information et de la communication. <strong>des professionnels ESG qualifi\u00e9s<\/strong> qui comprennent \u00e0 la fois les exigences en mati\u00e8re de rapports et la gestion strat\u00e9gique de l'ESG.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Vous voulez assurer l'avenir de votre carri\u00e8re dans le domaine de la GSE ?<\/strong><\/h4>\n<p>Rejoindre le <a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-sustainability-esg-course-cohort2-2\/\"><strong>Programme europ\u00e9en de praticiens certifi\u00e9s en d\u00e9veloppement durable (ESG) - \u00e9dition avanc\u00e9e<\/strong><\/a> par le Centre pour la durabilit\u00e9 et l'excellence (CSE).<br \/>\n<strong>Apprenez de mani\u00e8re pratique la strat\u00e9gie ESG, la conformit\u00e9 CSRD et ESRS, la taxonomie de l'UE et la double mat\u00e9rialit\u00e9.<\/strong><\/p>\n<p><em>Il ne reste plus que 2 places - R\u00e9duction 20% disponible<\/em><\/p>\n<p><a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-sustainability-esg-course-cohort2-2\/\">S'inscrire\u00a0<\/a><\/p>\n<p>En vous pr\u00e9parant \u00e0 l'avance, vous avez la possibilit\u00e9 de <strong>le respect des normes<\/strong> et s'ouvre <strong>nouvelles opportunit\u00e9s de leadership en mati\u00e8re de d\u00e9veloppement durable<\/strong>. Les r\u00e8gles ESG de l'UE pour 2025 constituent un tournant pour la transparence des entreprises. Pour plus d'informations, contactez-nous \u00e0 l'adresse suivante : marketing@cse-net.org<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In 2025, sustainability reporting in the European Union is undergoing a major shift, driven by a coordinated effort to reduce administrative complexity while preserving essential safeguards. Following the recent vote in the European Parliament, the regulatory landscape for ESG disclosure is set to change significantly, with a strong emphasis on proportionality and targeted impact. On [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14051,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1844,1901,1902,1928,28,2034,33,2035,34,2043,35,2046,1283,1286,1287,1414,1594,1778,1835,1843],"tags":[580,943,1163,1453,1468,1713,2323,2434],"class_list":["post-14049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-green-skills","category-csrd","category-external-assurance","category-carbon-border-tax","category-news","category-europe-leaders","category-corporate-sustainability","category-european-companies","category-sustainability","category-european-commission","category-sustainability-training","category-green-industrial-policy","category-sustainability-reporting-services","category-strategies-with-an-impact","category-external-verification-and-assurance","category-esg-reporting","category-esg-investment","category-europe","category-united-kingdom","category-green-skils","tag-esg-reporting","tag-eu-taxonomy","tag-csrd","tag-due-diligence","tag-esrs","tag-sustainability-compliance","tag-eu-sustainability","tag-eu-regulations-2025"],"acf":[],"yoast_head":"<!-- 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