{"id":14559,"date":"2026-01-28T18:55:54","date_gmt":"2026-01-28T15:55:54","guid":{"rendered":"https:\/\/cse-net.org\/?p=14559"},"modified":"2026-02-05T16:01:00","modified_gmt":"2026-02-05T13:01:00","slug":"esrs-vs-gri-vs-ifrs-reporting-europe","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/esrs-vs-gri-vs-ifrs-reporting-europe\/","title":{"rendered":"ESRS vs GRI vs IFRS : lequel des deux brisera votre strat\u00e9gie ESG ?"},"content":{"rendered":"<h4><strong>Pourquoi les normes ESRS, GRI et IFRS sont-elles importantes en Europe ?<\/strong><\/h4>\n<p>Dans l'UE, au Royaume-Uni, aux Pays-Bas et en Irlande, les \u00e9quipes charg\u00e9es du d\u00e9veloppement durable se posent la m\u00eame question en 2026 :<\/p>\n<h4><strong>Devons-nous rendre compte selon les normes ESRS, GRI, IFRS S1 et S2, ou les trois ?<\/strong><\/h4>\n<p>Avec l'augmentation de la pression r\u00e9glementaire et la complexit\u00e9 croissante des rapports, il n'est pas surprenant que le <strong><a href=\"https:\/\/cse-net.org\/fr\/why-sustainability-jobs-are-growing-in-europe\/\">les emplois li\u00e9s au d\u00e9veloppement durable se multiplient<\/a> rapidement dans toute l'Europe<\/strong>Les \u00e9quipes s'efforcent de r\u00e9pondre \u00e0 la fois aux attentes des parties prenantes et \u00e0 celles de la conformit\u00e9.<\/p>\n<p>La confusion est compr\u00e9hensible. La pression r\u00e9glementaire augmente. Les attentes en mati\u00e8re d'assurance se renforcent. Dans le m\u00eame temps, les investisseurs mondiaux attendent toujours des donn\u00e9es ESG comparables et utiles \u00e0 la prise de d\u00e9cision.<\/p>\n<p>Il n'existe pas de cadre unique qui couvre tout ce dont les entreprises europ\u00e9ennes ont besoin aujourd'hui. Comprendre quand utiliser les normes ESRS, GRI et IFRS S1 et S2, et comment elles se chevauchent, est devenu un enjeu majeur pour les entreprises europ\u00e9ennes. <strong>comp\u00e9tences professionnelles de base<\/strong>Il ne s'agit pas d'un d\u00e9tail technique.<\/p>\n<p>Cette d\u00e9cision affecte d\u00e9sormais le risque de non-conformit\u00e9, les r\u00e9sultats des audits, la confiance des investisseurs et la cr\u00e9dibilit\u00e9 de la gouvernance interne.<\/p>\n<h4><strong>Avantages de la compr\u00e9hension des rapports ESRS, GRI et IFRS<\/strong><\/h4>\n<p>Les entreprises qui comprennent clairement en quoi ces cadres diff\u00e8rent obtiennent des avantages mesurables :<\/p>\n<ul>\n<li>R\u00e9duction du risque r\u00e9glementaire et d'audit dans le cadre du CSRD<\/li>\n<li>Distinction claire entre le respect de la loi et la divulgation volontaire<\/li>\n<li>Une plus grande cr\u00e9dibilit\u00e9 aupr\u00e8s des investisseurs et des march\u00e9s de capitaux<\/li>\n<li>Des flux de travail plus efficaces pour la collecte de donn\u00e9es et l'\u00e9tablissement de rapports<\/li>\n<li>Meilleur alignement entre les \u00e9quipes charg\u00e9es du d\u00e9veloppement durable, des finances et des risques<\/li>\n<\/ul>\n<p>Plus important encore, les organisations \u00e9vitent le risque croissant de <strong>des normes mal appliqu\u00e9es<\/strong>que les r\u00e9gulateurs et les auditeurs consid\u00e8rent de plus en plus comme des d\u00e9faillances de gouvernance plut\u00f4t que comme des erreurs d'information.<\/p>\n<h4><strong>ESRS : la base juridique pour l'Europe<\/strong><\/h4>\n<p>Pour les entreprises soumises au CSRD, l'ESRS n'est pas facultatif. Le passage au reporting obligatoire signifie que les responsables ESG doivent se pr\u00e9parer \u00e0 de nouveaux processus, \u00e0 une nouvelle documentation et \u00e0 de nouvelles assurances.<a href=\"https:\/\/cse-net.org\/fr\/csrd-implementation-2026-what-esg-managers-must-deliver\/\"> <strong>ce que les gestionnaires ESG doivent fournir pour la mise en \u0153uvre du CSRD en 2026<\/strong><\/a>.<\/p>\n<p><strong>L'ESRS d\u00e9finit :<\/strong><\/p>\n<ul>\n<li>Informations ESG obligatoires sur les questions environnementales, sociales et de gouvernance<\/li>\n<li>La double mat\u00e9rialit\u00e9 en tant qu'exigence l\u00e9gale<\/li>\n<li>Structures de donn\u00e9es align\u00e9es sur les objectifs politiques de l'UE et sur le Green Deal<\/li>\n<li>Documentation, tra\u00e7abilit\u00e9 et contr\u00f4les pr\u00eats pour l'audit<\/li>\n<\/ul>\n<p>Pour les entit\u00e9s de l'UE, y compris les filiales de groupes britanniques ou multinationaux, l'ESRS est l'outil de gestion de l'information de l'UE. <strong>ancre de conformit\u00e9<\/strong>.<\/p>\n<p>Les auditeurs ne se contentent plus d'\u00e9valuer l'existence des informations, mais ils v\u00e9rifient \u00e9galement si celles-ci sont suffisantes :<\/p>\n<ul>\n<li>Les d\u00e9cisions relatives \u00e0 l'importance relative sont document\u00e9es et d\u00e9fendables<\/li>\n<li>Les sources de donn\u00e9es sont coh\u00e9rentes et contr\u00f4l\u00e9es<\/li>\n<li>Les contr\u00f4les internes et les responsabilit\u00e9s sont clairement d\u00e9finis<\/li>\n<\/ul>\n<p>Cependant, l'ESRS n'a jamais \u00e9t\u00e9 con\u00e7u pour remplacer la communication globale sur le d\u00e9veloppement durable.<\/p>\n<h4><strong>GRI : le langage mondial de l'impact et des parties prenantes<\/strong><\/h4>\n<p>La GRI reste indispensable pour les entreprises qui op\u00e8rent au-del\u00e0 des fronti\u00e8res ou qui engagent des parties prenantes au niveau mondial, en particulier dans le domaine de l'environnement :<\/p>\n<ul>\n<li>Le Royaume-Uni<\/li>\n<li>Les Pays-Bas<\/li>\n<li>Irlande<\/li>\n<li>Cha\u00eenes d'approvisionnement mondiales et groupes multinationaux<\/li>\n<\/ul>\n<p><strong>GRI excelle dans :<\/strong><\/p>\n<ul>\n<li>Divulgation de l'impact sur les parties prenantes<\/li>\n<li>Profondeur sociale et gouvernance<\/li>\n<li>Clart\u00e9 th\u00e9matique sur le travail, les droits de l'homme et les cha\u00eenes d'approvisionnement<\/li>\n<li>Comparabilit\u00e9 entre les juridictions<\/li>\n<\/ul>\n<h4><strong>Dans la pratique, de nombreuses entreprises europ\u00e9ennes utilisent la GRI comme base de leur travail :<\/strong><\/h4>\n<ul>\n<li>\u00c9valuation de l'importance relative<\/li>\n<li>Processus d'engagement des parties prenantes<\/li>\n<li>Informations narratives au-del\u00e0 des minima r\u00e9glementaires<\/li>\n<\/ul>\n<p>Il est important de noter que l'ESRS s'est partiellement appuy\u00e9 sur les concepts de la GRI. Les organisations d\u00e9j\u00e0 align\u00e9es sur la GRI passent souvent au CSRD de mani\u00e8re plus efficace et avec moins de probl\u00e8mes d'audit.<\/p>\n<h4><strong>IFRS S1 et S2 : l'attention des investisseurs, pas la conformit\u00e9 \u00e0 l'UE<\/strong><\/h4>\n<p>Les normes IFRS S1 et S2, \u00e9labor\u00e9es par l'ISSB, ont un objectif diff\u00e9rent.<\/p>\n<p><strong>Ils se concentrent sur :<\/strong><\/p>\n<ul>\n<li>Mat\u00e9rialit\u00e9 financi\u00e8re uniquement<\/li>\n<li>Valeur de l'entreprise<\/li>\n<li>Risques et opportunit\u00e9s li\u00e9s au climat<\/li>\n<li>Comparabilit\u00e9 des march\u00e9s de capitaux<\/li>\n<\/ul>\n<p><strong>Pour les entreprises europ\u00e9ennes, les normes IFRS S1 et S2 :<\/strong><\/p>\n<ul>\n<li>Ne pas remplacer l'ESRS<\/li>\n<li>Ne couvre pas l'ensemble des impacts ESG<\/li>\n<li>Sont les plus pertinents pour les soci\u00e9t\u00e9s cot\u00e9es en bourse et la communication avec les investisseurs<\/li>\n<\/ul>\n<p><strong>Les entreprises bas\u00e9es au Royaume-Uni sont de plus en plus confront\u00e9es \u00e0 une double attente :<\/strong><\/p>\n<ul>\n<li>ESRS ou informations align\u00e9es sur le Royaume-Uni pour la r\u00e9glementation<\/li>\n<li>IFRS S1 &amp; S2 pour les investisseurs et les march\u00e9s de capitaux<\/li>\n<\/ul>\n<p>Il ne s'agit pas d'une duplication. Il s'agit d'une segmentation.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Domaines dans lesquels les normes se chevauchent et ceux dans lesquels elles ne se chevauchent pas<\/strong><\/h4>\n<p>Comprendre les chevauchements qui s\u00e9parent les rapports conformes des rapports strat\u00e9giques.<\/p>\n<p><strong>L'ESRS et la GRI se chevauchent :<\/strong><\/p>\n<ul>\n<li>Couverture des th\u00e8mes environnementaux et sociaux<\/li>\n<li>Informations sur la gouvernance<\/li>\n<li>Consid\u00e9rations relatives aux parties prenantes<\/li>\n<li>Logique de mat\u00e9rialit\u00e9<\/li>\n<\/ul>\n<p><strong>L'IFRS S2 chevauche l'ESRS E1 sur le climat<\/strong>mais :<\/p>\n<ul>\n<li>Utilise le langage du risque financier<\/li>\n<li>Priorit\u00e9 \u00e0 l'analyse de sc\u00e9narios pour les investisseurs<\/li>\n<li>Exclut les impacts environnementaux et sociaux plus larges<\/li>\n<\/ul>\n<p><strong>Les auditeurs attendent de plus en plus des entreprises qu'elles<\/strong><\/p>\n<ul>\n<li>Cartographier clairement les normes<\/li>\n<li>Justifier le choix du cadre<\/li>\n<li>D\u00e9montrer la comp\u00e9tence interne \u00e0 travers les cadres<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Strat\u00e9gie pratique de reporting ESG pour les entreprises europ\u00e9ennes<\/strong><\/h4>\n<p>Les entreprises qui s'appuient uniquement sur des consultants externes sans connaissance interne sont d\u00e9sormais expos\u00e9es. Les r\u00e9gulateurs examinent de pr\u00e8s les capacit\u00e9s de gouvernance, et pas seulement les rapports, ce qui est une bonne chose. <a href=\"https:\/\/cse-net.org\/fr\/why-esg-compliance-skills-matter-in-2026\/\"><strong>pourquoi<\/strong> <strong>Les comp\u00e9tences en mati\u00e8re de conformit\u00e9 ESG seront plus importantes que jamais en 2026<\/strong><\/a>. Les strat\u00e9gies de reporting les plus r\u00e9sistantes en 2025 suivent une structure claire :<\/p>\n<ul>\n<li><strong>ESRS<\/strong> pour la conformit\u00e9 r\u00e9glementaire dans le cadre de la CSRD<\/li>\n<li><strong>GRI<\/strong> pour la transparence de l'impact, les parties prenantes et la cr\u00e9dibilit\u00e9 mondiale<\/li>\n<li><strong>IFRS S1 &amp; S2<\/strong> lorsque l'alignement des investisseurs ou des march\u00e9s de capitaux est n\u00e9cessaire<\/li>\n<\/ul>\n<p><strong>Cette approche :<\/strong><\/p>\n<ul>\n<li>R\u00e9duction du risque de non-conformit\u00e9<\/li>\n<li>\u00c9vite les doublons inutiles<\/li>\n<li>Instaurer la confiance entre les r\u00e9gulateurs, les investisseurs et les parties prenantes<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>FAQs : Explication des normes ESRS, GRI et IFRS<\/strong><\/h4>\n<p><strong>Qu'est-ce que l'ESRS, le GRI ou l'IFRS en termes simples ?<\/strong><\/p>\n<p>L'ESRS est une r\u00e9glementation europ\u00e9enne obligatoire dans le cadre du CSRD. La GRI est une norme volontaire mondiale relative \u00e0 l'impact et aux parties prenantes. Les normes IFRS S1 et S2 se concentrent sur les risques de durabilit\u00e9 financi\u00e8rement significatifs pour les investisseurs.<\/p>\n<p><strong>Combien de temps faut-il pour apprendre les normes ESRS, GRI et IFRS ?<\/strong><\/p>\n<p>Une compr\u00e9hension de base peut prendre quelques semaines, mais une application pratique, pr\u00eate pour l'audit, n\u00e9cessite g\u00e9n\u00e9ralement une formation structur\u00e9e et une exp\u00e9rience pratique dans les diff\u00e9rents cadres.<\/p>\n<p><strong>L'expertise en mati\u00e8re de rapports ESG vaut-elle la peine pour l'\u00e9volution de la carri\u00e8re ?<\/strong><\/p>\n<p>Oui. Les professionnels de l'ESG disposant d'une expertise multi-cadres font partie des postes \u00e0 forte croissance dans le domaine du d\u00e9veloppement durable en Europe et au Royaume-Uni.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h4><strong>Construire une v\u00e9ritable comp\u00e9tence en mati\u00e8re de reporting ESG<\/strong><\/h4>\n<p>Si vous \u00eates responsable des rapports ESG dans l'UE, au Royaume-Uni, aux Pays-Bas ou en Irlande, la question n'est plus de savoir quelle norme choisir.<\/p>\n<p>La vraie question est de savoir si votre \u00e9quipe poss\u00e8de l'expertise n\u00e9cessaire pour appliquer les normes ESRS, GRI et IFRS. <strong>de mani\u00e8re correcte, d\u00e9fendable et strat\u00e9gique<\/strong>.<\/p>\n<p><strong>Explorer le <a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-sustainability-esg-course-26-cohort1\/\">Programme de formation certifi\u00e9 en d\u00e9veloppement durable (ESG) <\/a>et <a href=\"https:\/\/cse-net.org\/fr\/trainings\/global-gri-standards-certified-training-course-2026-cohort1\/\">le cours de formation certifi\u00e9 sur les normes mondiales de la GRI (y compris le rapport sur le climat selon les normes de la GRI et des IFRS - nouveau module)<\/a><\/strong>Le programme de certification de la Commission europ\u00e9enne, con\u00e7u pour les professionnels qui doivent r\u00e9pondre aux attentes en mati\u00e8re de conformit\u00e9, de cr\u00e9dibilit\u00e9 et d'assurance en toute confiance.<\/p>\n<p>Parce que dans l'environnement r\u00e9glementaire actuel, <strong>la connaissance est la gestion des risques<\/strong>.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Why ESRS vs GRI vs IFRS Matters in Europe Across the EU, the UK, the Netherlands, and Ireland, sustainability teams are asking the same question in 2026: Do we report under ESRS, GRI, IFRS S1 and S2, or all three? With regulatory pressure rising and reporting complexity increasing, it\u2019s no surprise that sustainability jobs are [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14562,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1844,1901,1902,1927,28,1928,33,2034,34,2035,35,2043,1283,2046,1286,1287,1414,1594,1778,1835,1843],"tags":[273,296,580,1163,1423,1468,1654,2323,2521,2522,2523],"class_list":["post-14559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-green-skills","category-csrd","category-external-assurance","category-csddd","category-news","category-carbon-border-tax","category-corporate-sustainability","category-europe-leaders","category-sustainability","category-european-companies","category-sustainability-training","category-european-commission","category-sustainability-reporting-services","category-green-industrial-policy","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-sustainability-reporting","tag-gri","tag-esg-reporting","tag-csrd","tag-double-materiality","tag-esrs","tag-esg-compliance","tag-eu-sustainability","tag-ifrs-s1","tag-ifrs-s2","tag-investor-disclosure"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS vs GRI vs IFRS Reporting in Europe<\/title>\n<meta name=\"description\" content=\"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cse-net.org\/fr\/esrs-vs-gri-vs-ifrs-reporting-europe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESRS vs GRI vs IFRS Reporting in Europe\" \/>\n<meta property=\"og:description\" content=\"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cse-net.org\/fr\/esrs-vs-gri-vs-ifrs-reporting-europe\/\" \/>\n<meta property=\"og:site_name\" content=\"Center for Sustainbability &amp; Excellence\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-28T15:55:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-05T13:01:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cseadm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@CSE_network\" \/>\n<meta name=\"twitter:site\" content=\"@CSE_network\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"cseadm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/\"},\"author\":{\"name\":\"cseadm\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/person\\\/3615f0465d5060787c50f34130070382\"},\"headline\":\"ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?\",\"datePublished\":\"2026-01-28T15:55:54+00:00\",\"dateModified\":\"2026-02-05T13:01:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/\"},\"wordCount\":919,\"publisher\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg\",\"keywords\":[\"Sustainability Reporting\",\"GRI\",\"ESG Reporting\",\"CSRD\",\"Double Materiality\",\"ESRS\",\"ESG compliance\",\"EU sustainability\",\"IFRS S1\",\"IFRS S2\",\"investor disclosure\"],\"articleSection\":[\"green skills\",\"CSRD\",\"External Assurance\",\"csddd\",\"News\",\"carbon border tax\",\"Corporate sustainability\",\"europe leaders\",\"Sustainability\",\"european companies\",\"Sustainability Training\",\"European Commission\",\"Sustainability Reporting Services\",\"Green Industrial policy\",\"Strategies with an Impact\",\"External Verification and Assurance\",\"ESG Reporting\",\"ESG Investment\",\"europe\",\"United Kingdom\",\"green skils\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/\",\"url\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/\",\"name\":\"ESRS vs GRI vs IFRS Reporting in Europe\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg\",\"datePublished\":\"2026-01-28T15:55:54+00:00\",\"dateModified\":\"2026-02-05T13:01:00+00:00\",\"description\":\"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg\",\"contentUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg\",\"width\":840,\"height\":560,\"caption\":\"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/esrs-vs-gri-vs-ifrs-reporting-europe\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/cse-net.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#website\",\"url\":\"https:\\\/\\\/cse-net.org\\\/\",\"name\":\"Center for Sustainbability & Excellence\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cse-net.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\",\"name\":\"CSE\",\"url\":\"https:\\\/\\\/cse-net.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cse-logo-n.png\",\"contentUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cse-logo-n.png\",\"width\":1200,\"height\":675,\"caption\":\"CSE\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Centre.for.Sustainability.and.Excellence\\\/\",\"https:\\\/\\\/x.com\\\/CSE_network\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/nikos-avlonas-81ab3410\\\/\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/CSEorg\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/person\\\/3615f0465d5060787c50f34130070382\",\"name\":\"cseadm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"caption\":\"cseadm\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reporting ESRS vs GRI vs IFRS en Europe","description":"ESRS vs GRI vs IFRS expliqu\u00e9es pour l'Europe. D\u00e9couvrez quelle norme de reporting ESG s'applique dans le cadre du CSRD, quelles sont les attentes des investisseurs et comment les entreprises devraient s'aligner en 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cse-net.org\/fr\/esrs-vs-gri-vs-ifrs-reporting-europe\/","og_locale":"fr_FR","og_type":"article","og_title":"ESRS vs GRI vs IFRS Reporting in Europe","og_description":"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.","og_url":"https:\/\/cse-net.org\/fr\/esrs-vs-gri-vs-ifrs-reporting-europe\/","og_site_name":"Center for Sustainbability &amp; Excellence","article_publisher":"https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/","article_published_time":"2026-01-28T15:55:54+00:00","article_modified_time":"2026-02-05T13:01:00+00:00","og_image":[{"width":840,"height":560,"url":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg","type":"image\/jpeg"}],"author":"cseadm","twitter_card":"summary_large_image","twitter_creator":"@CSE_network","twitter_site":"@CSE_network","twitter_misc":{"\u00c9crit par":"cseadm","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#article","isPartOf":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/"},"author":{"name":"cseadm","@id":"https:\/\/cse-net.org\/#\/schema\/person\/3615f0465d5060787c50f34130070382"},"headline":"ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?","datePublished":"2026-01-28T15:55:54+00:00","dateModified":"2026-02-05T13:01:00+00:00","mainEntityOfPage":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/"},"wordCount":919,"publisher":{"@id":"https:\/\/cse-net.org\/#organization"},"image":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#primaryimage"},"thumbnailUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg","keywords":["Sustainability Reporting","GRI","ESG Reporting","CSRD","Double Materiality","ESRS","ESG compliance","EU sustainability","IFRS S1","IFRS S2","investor disclosure"],"articleSection":["green skills","CSRD","External Assurance","csddd","News","carbon border tax","Corporate sustainability","europe leaders","Sustainability","european companies","Sustainability Training","European Commission","Sustainability Reporting Services","Green Industrial policy","Strategies with an Impact","External Verification and Assurance","ESG Reporting","ESG Investment","europe","United Kingdom","green skils"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/","url":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/","name":"Reporting ESRS vs GRI vs IFRS en Europe","isPartOf":{"@id":"https:\/\/cse-net.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#primaryimage"},"image":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#primaryimage"},"thumbnailUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg","datePublished":"2026-01-28T15:55:54+00:00","dateModified":"2026-02-05T13:01:00+00:00","description":"ESRS vs GRI vs IFRS expliqu\u00e9es pour l'Europe. D\u00e9couvrez quelle norme de reporting ESG s'applique dans le cadre du CSRD, quelles sont les attentes des investisseurs et comment les entreprises devraient s'aligner en 2026.","breadcrumb":{"@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#primaryimage","url":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg","contentUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/01\/esrs-vs-gri-vs-ifrs-explained-for-europe-learn-which-esg-reporting-standard-applies-under-csrd-what-investors-expect-and-how-companies-should-align-in-2026.jpg","width":840,"height":560,"caption":"ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026."},{"@type":"BreadcrumbList","@id":"https:\/\/cse-net.org\/esrs-vs-gri-vs-ifrs-reporting-europe\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/cse-net.org\/"},{"@type":"ListItem","position":2,"name":"ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?"}]},{"@type":"WebSite","@id":"https:\/\/cse-net.org\/#website","url":"https:\/\/cse-net.org\/","name":"Centre pour la durabilit\u00e9 et l'excellence","description":"","publisher":{"@id":"https:\/\/cse-net.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cse-net.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/cse-net.org\/#organization","name":"CSE","url":"https:\/\/cse-net.org\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cse-net.org\/#\/schema\/logo\/image\/","url":"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/12\/cse-logo-n.png","contentUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/12\/cse-logo-n.png","width":1200,"height":675,"caption":"CSE"},"image":{"@id":"https:\/\/cse-net.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/","https:\/\/x.com\/CSE_network","https:\/\/www.linkedin.com\/in\/nikos-avlonas-81ab3410\/","https:\/\/www.youtube.com\/user\/CSEorg"]},{"@type":"Person","@id":"https:\/\/cse-net.org\/#\/schema\/person\/3615f0465d5060787c50f34130070382","name":"cseadm","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","caption":"cseadm"}}]}},"_links":{"self":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/14559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/comments?post=14559"}],"version-history":[{"count":3,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/14559\/revisions"}],"predecessor-version":[{"id":14858,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/14559\/revisions\/14858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/media\/14562"}],"wp:attachment":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/media?parent=14559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/categories?post=14559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/tags?post=14559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}