{"id":8411,"date":"2023-09-18T15:06:27","date_gmt":"2023-09-18T12:06:27","guid":{"rendered":"https:\/\/cse-net.org\/?p=8411"},"modified":"2025-06-26T11:51:06","modified_gmt":"2025-06-26T08:51:06","slug":"the-impact-of-csrd-on-european-businesses","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/limpact-de-la-csrd-sur-les-entreprises-europeennes\/","title":{"rendered":"L'impact de la l\u00e9gislation sur les rapports de d\u00e9veloppement durable de la CSRD sur les entreprises europ\u00e9ennes"},"content":{"rendered":"<p>Le <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EL\/TXT\/?uri=CELEX%3A32019R2088\">Directive concernant les rapports sur le d\u00e9veloppement durable des entreprises (CSRD),<\/a> r\u00e9cemment adopt\u00e9e par la Commission europ\u00e9enne, est devenue une pr\u00e9occupation majeure pour les entreprises europ\u00e9ennes. Cette directive a des cons\u00e9quences importantes pour plus de 50 000 moyennes et grandes entreprises op\u00e9rant dans l'Union europ\u00e9enne. Ces entreprises sont d\u00e9sormais tenues de publier chaque ann\u00e9e des donn\u00e9es et des politiques relatives au d\u00e9veloppement durable et aux crit\u00e8res environnementaux, sociaux et de gouvernance (ESG). Pour les entreprises europ\u00e9ennes, il ne s'agit pas seulement d'une obligation l\u00e9gale, mais d'un imp\u00e9ratif strat\u00e9gique de placer les consid\u00e9rations ESG au c\u0153ur de leurs activit\u00e9s afin de garantir la durabilit\u00e9 \u00e0 long terme.<\/p>\n<p>L'objectif principal de la l\u00e9gislation CSRD est de simplifier les rapports sur le d\u00e9veloppement durable en \u00e9tablissant un cadre unifi\u00e9 pour des informations annuelles compl\u00e8tes sur le d\u00e9veloppement durable. Simultan\u00e9ment, l'Union europ\u00e9enne a introduit le <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_23_4043\">Norme europ\u00e9enne de rapport sur le d\u00e9veloppement durable (ESRS)<\/a> le 31 juillet 2023. Les entreprises seront tenues d'adh\u00e9rer aux exigences de l'ESRS \u00e0 partir de l'exercice 2024, selon le calendrier suivant :<\/p>\n<ul>\n<li>Les grandes entreprises cot\u00e9es en bourse et les entit\u00e9s d'int\u00e9r\u00eat public (EIP) : \u00c0 partir de l'exercice fiscal 2024.<\/li>\n<li>Grandes entreprises non cot\u00e9es : \u00c0 partir de l'exercice fiscal 2025.<\/li>\n<li>Petites et moyennes entreprises cot\u00e9es en bourse : Mise en \u0153uvre \u00e0 partir de l'ann\u00e9e fiscale 2026.<\/li>\n<\/ul>\n<p>L'ESRS, qui s'aligne sur la l\u00e9gislation CSRD \u00e0 venir, s'inspire du r\u00e8glement de l'UE sur la taxonomie, du r\u00e8glement sur la divulgation en mati\u00e8re de finance durable (SFDR) et des normes internationales \u00e9tablies en mati\u00e8re d'information sur la finance durable, ainsi que du r\u00e8glement sur la divulgation en mati\u00e8re de finance durable. <a href=\"https:\/\/cse-net.org\/fr\/naviguer-dans-lavenir-du-transport-maritime-dans-le-cadre-de-la-politique-climatique-de-lue\/\">normes de durabilit\u00e9<\/a> et les recommandations en mati\u00e8re de divulgation telles que celles de la Global Reporting Initiative (GRI) et de la Task Force on Climate-related Financial Disclosures (TCFD). Con\u00e7ue pour r\u00e9pondre aux objectifs de transparence et de responsabilit\u00e9 de l'UE, la norme ESRS exige un \u00e9ventail plus large de rapports d'information, destin\u00e9s non seulement aux investisseurs mais aussi aux autres parties prenantes de l'\u00e9cosyst\u00e8me commercial.<\/p>\n<p>&nbsp;<\/p>\n<h4>Domaines th\u00e9matiques du CSRD<\/h4>\n<p>La directive CSRD actuelle comprend 12 sections, chacune sp\u00e9cifiant la mani\u00e8re dont les entreprises doivent rendre compte de domaines th\u00e9matiques distincts. Ces sections comprennent l'ESRS 1 et l'ESRS 2, qui traitent respectivement des exigences g\u00e9n\u00e9rales et des informations \u00e0 fournir. Les autres sections sont class\u00e9es par th\u00e8mes ESG :<\/p>\n<p><strong>ENVIRONNEMENT<\/strong><\/p>\n<ul>\n<li>ESRS E1 (changement climatique)<\/li>\n<li>ESRS E2 (pollution)<\/li>\n<li>ESRS E3 (eau et ressources marines)<\/li>\n<li>ESRS E4 (biodiversit\u00e9 et \u00e9cosyst\u00e8mes)<\/li>\n<li>ESRS E5 (utilisation des ressources et \u00e9conomie circulaire)<\/li>\n<\/ul>\n<p><strong>SOCI\u00c9T\u00c9<\/strong><\/p>\n<ul>\n<li>ESRS S1 (personnel de l'entreprise)<\/li>\n<li>ESRS S2 (travailleurs de la cha\u00eene d'approvisionnement)<\/li>\n<li>ESRS S3 (communaut\u00e9s locales concern\u00e9es)<\/li>\n<li>ESRS S4 (consommateurs et utilisateurs finaux)<\/li>\n<\/ul>\n<p><strong>LE GOUVERNEMENT D'ENTREPRISE<\/strong><\/p>\n<ul>\n<li>ESRS G1 (comportement des entreprises)<\/li>\n<\/ul>\n<p>Les entreprises doivent pr\u00e9voir suffisamment de temps pour se pr\u00e9parer \u00e0 se conformer \u00e0 la l\u00e9gislation sur le CSRD. Il est essentiel de proc\u00e9der \u00e0 une \u00e9valuation pr\u00e9coce des processus et des donn\u00e9es existants pour pr\u00e9parer le rapport sur le d\u00e9veloppement durable dans le cadre de l'ESRS. Cela permet d'identifier les lacunes des processus et les besoins en mati\u00e8re de collecte de donn\u00e9es.<\/p>\n<p>&nbsp;<\/p>\n<h4>5 \u00e9tapes pour les entreprises<\/h4>\n<p>En r\u00e9sum\u00e9, voici cinq \u00e9tapes cruciales permettant aux entreprises de se pr\u00e9parer efficacement :<\/p>\n<ol>\n<li><strong>Comprendre les exigences<\/strong>: Familiarisez-vous avec la directive sur le CSRD et <a href=\"https:\/\/cse-net.org\/fr\/esrs-sur-les-entreprises-nord-americaines-et-canadiennes\/\">Normes ESRS<\/a> pour comprendre l'\u00e9tendue du rapport.<\/li>\n<li><strong>\u00c9valuation de la disponibilit\u00e9 et de la qualit\u00e9 des donn\u00e9es<\/strong>: Identifier les lacunes dans les processus de collecte de donn\u00e9es et \u00e9laborer des plans de collecte de donn\u00e9es.<\/li>\n<li><strong>Formation et sensibilisation<\/strong>: Veillez \u00e0 ce que votre \u00e9quipe comprenne l'importance de la conformit\u00e9 \u00e0 la directive CSRD et son r\u00f4le.<\/li>\n<li><strong>Cr\u00e9er un cadre pour l'\u00e9tablissement des rapports<\/strong>: D\u00e9finir les processus de reporting, les r\u00f4les, les responsabilit\u00e9s et les outils n\u00e9cessaires.<\/li>\n<li><strong>Contr\u00f4ler les progr\u00e8s<\/strong>: Suivre en permanence les progr\u00e8s r\u00e9alis\u00e9s pour atteindre les objectifs et adapter les processus d'\u00e9tablissement de rapports \u00e0 mesure que la qualit\u00e9 des donn\u00e9es s'am\u00e9liore.<\/li>\n<\/ol>\n<p>Les rapports sur le d\u00e9veloppement durable ne se limitent pas \u00e0 des chiffres et \u00e0 des politiques. Il n\u00e9cessite la mise en place d'une main-d'\u0153uvre comp\u00e9tente et d'un \u00e9cosyst\u00e8me de donn\u00e9es bien structur\u00e9. Lorsqu'il est organis\u00e9 efficacement, cet \u00e9cosyst\u00e8me permet d'extraire des informations pr\u00e9cieuses qui contribuent \u00e0 la durabilit\u00e9 et \u00e0 la prosp\u00e9rit\u00e9 des entreprises.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Pr\u00eat \u00e0 montrer la voie en mati\u00e8re de pratiques commerciales durables ?<\/strong><\/h4>\n<p>Rejoignez notre <a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-certified-sustainability-esg-practitioner-program-leadership-edition-2023-digital-version\/\">Programme europ\u00e9en de praticiens certifi\u00e9s en d\u00e9veloppement durable (ESG), Leadership Edition 2023<\/a>. Am\u00e9liorez votre expertise gr\u00e2ce \u00e0 des formations num\u00e9riques et des sessions Zoom en direct les 7-8 et 11 d\u00e9cembre 2023. R\u00e9servez votre place d\u00e8s maintenant !<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD), recently adopted by the European Commission, has emerged as a pivotal concern for European businesses. This directive carries significant implications for over 50,000 medium and large companies operating within the European Union. These companies are now mandated to annually disclose data and policies pertaining to sustainable development and environmental, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,34,35],"tags":[163,580,826,1060,1154,1269,1444],"class_list":["post-8411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-sustainability","category-sustainability-training","tag-energy","tag-esg-reporting","tag-financial-services","tag-esg-investing","tag-inflation","tag-c-suite-esg-training","tag-energy-and-utilities"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Impact of CSRD Sustainable Development Reporting Legislation on European Businesses - Center for Sustainbability &amp; Excellence<\/title>\n<meta name=\"description\" content=\"Explore the impact of the CSRD Sustainable Development Reporting Directive on European businesses. 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