{"id":8681,"date":"2023-11-28T15:45:22","date_gmt":"2023-11-28T12:45:22","guid":{"rendered":"https:\/\/cse-net.org\/?p=8681"},"modified":"2023-11-28T15:45:22","modified_gmt":"2023-11-28T12:45:22","slug":"2024-sustainability-reporting-requirements-for-german-smes","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/2024-exigences-en-matiere-de-rapports-sur-le-developpement-durable-pour-les-pme-allemandes\/","title":{"rendered":"2024 Exigences en mati\u00e8re de rapports sur le d\u00e9veloppement durable pour les PME allemandes"},"content":{"rendered":"
Au d\u00e9but de l'ann\u00e9e 2023, la mise en \u0153uvre de la loi sur le devoir de diligence des entreprises pour la pr\u00e9vention des violations des droits de l'homme dans les cha\u00eenes d'approvisionnement a repr\u00e9sent\u00e9 une \u00e9tape importante pour les entreprises allemandes. Pour la premi\u00e8re fois, les PME allemandes sont l\u00e9galement tenues de garantir la protection des droits de l'homme tout au long de leurs cha\u00eenes d'approvisionnement internationales.<\/h5>\n

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D\u00e9but 2023, la promulgation de la loi sur le devoir de diligence des entreprises pour pr\u00e9venir les violations des droits de l'homme dans les cha\u00eenes d'approvisionnement (Loi relative aux droits de douane non n\u00e9gociables dans les march\u00e9s publics<\/a>) a marqu\u00e9 un tournant pour les entreprises allemandes. Pour la premi\u00e8re fois, les entreprises ont \u00e9t\u00e9 l\u00e9galement mandat\u00e9es pour faire respecter les droits de l'homme dans leurs cha\u00eenes d'approvisionnement mondiales. La loi se concentre sur la mise en place d'un syst\u00e8me solide de gestion des risques afin d'identifier, de pr\u00e9venir ou de minimiser les violations des droits de l'homme et les dommages caus\u00e9s \u00e0 l'environnement.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Loi sur le devoir de vigilance des entreprises : Extension du champ d'application et de l'impact<\/span><\/strong><\/p>\n

Initialement applicable aux entreprises employant au moins 3 000 personnes, la loi s'\u00e9tendra aux entreprises employant au moins 1 000 personnes \u00e0 partir de 2024. Cela souligne un changement important en faveur de la responsabilit\u00e9 et de la durabilit\u00e9 des entreprises.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Directive concernant les rapports sur le d\u00e9veloppement durable des entreprises (CSRD)<\/a><\/span><\/strong>: Un changement de donne pour les normes d'information<\/strong><\/p>\n

\u00c0 partir du 1er janvier 2024, le CSRD ouvrira une nouvelle \u00e8re de rapports sur le d\u00e9veloppement durable pour les entreprises allemandes. Celles qui sont soumises \u00e0 la\u00a0Directive sur les rapports non financiers<\/a>\u00a0seront les premi\u00e8res \u00e0 le faire, suivies par les PME orient\u00e9es vers les march\u00e9s de capitaux.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Le paysage changeant des rapports sur le d\u00e9veloppement durable : Implications pour la CSRD<\/span><\/strong><\/p>\n

Le\u00a0CSRD<\/a> rend obligatoire l'\u00e9tablissement de rapports complets sur les aspects du d\u00e9veloppement durable - environnementaux, sociaux et de gouvernance d'entreprise - en utilisant des normes europ\u00e9ennes contraignantes. Ce changement s'applique non seulement aux grandes entreprises, mais aussi \u00e0 toutes les soci\u00e9t\u00e9s cot\u00e9es en bourse (\u00e0 l'exclusion des micro-entreprises). Les petites entreprises peuvent \u00e9galement ressentir un impact indirect puisqu'elles fournissent les donn\u00e9es n\u00e9cessaires aux entit\u00e9s qui \u00e9tablissent les rapports. En outre, l'\u00e9tiquetage num\u00e9rique et la v\u00e9rification externe des informations relatives au d\u00e9veloppement durable deviendront obligatoires.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Comprendre les exigences de la CSRD en mati\u00e8re de rapports<\/span><\/strong><\/p>\n

Le calendrier de l'obligation de d\u00e9claration est \u00e9chelonn\u00e9. Les entit\u00e9s d'int\u00e9r\u00eat public de plus de 500 salari\u00e9s sont tenues de pr\u00e9senter une d\u00e9claration en 2025, suivies par les grandes entreprises non couvertes initialement en 2026. Les PME cot\u00e9es en bourse, \u00e0 l'exclusion des micro-entit\u00e9s, ainsi que les petits \u00e9tablissements de cr\u00e9dit et les compagnies d'assurance captives, commencent \u00e0 produire des rapports en 2027, \u00e0 moins qu'une option de report ne leur soit accord\u00e9e jusqu'en 2028. Les entreprises de pays tiers r\u00e9pondant \u00e0 des crit\u00e8res sp\u00e9cifiques doivent faire rapport \u00e0 partir de 2029.<\/span><\/p>\n

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Contenu des rapports CSRD : Vers une double mat\u00e9rialit\u00e9<\/span><\/strong><\/p>\n

Dans le cadre du CSRD, les rapports doivent tenir compte de la double mat\u00e9rialit\u00e9, en abordant \u00e0 la fois l'impact de l'entreprise sur la soci\u00e9t\u00e9, l'environnement et le climat, ainsi que les influences externes sur l'entreprise, telles que les implications financi\u00e8res du changement climatique ou de la perte de biodiversit\u00e9. Les entreprises doivent \u00e9galement pr\u00e9senter des objectifs et des chiffres cl\u00e9s en mati\u00e8re de d\u00e9veloppement durable, conform\u00e9ment \u00e0 la directive sur le d\u00e9veloppement durable. Normes europ\u00e9ennes d'information sur le d\u00e9veloppement durable (ESRS)<\/a>).<\/span><\/p>\n

\u00a0<\/span><\/p>\n

La transformation num\u00e9rique dans les rapports<\/span><\/strong><\/p>\n

Le CSRD introduit le marquage num\u00e9rique, s'alignant sur le r\u00e8glement ESEF. Les entreprises t\u00e9l\u00e9chargeront leurs rapports financiers et de d\u00e9veloppement durable dans une base de donn\u00e9es num\u00e9rique \u00e0 l'\u00e9chelle de l'UE, appel\u00e9e \"point d'acc\u00e8s unique europ\u00e9en\".<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Au-del\u00e0 des chiffres : L'essence du rapport sur le d\u00e9veloppement durable<\/span><\/strong><\/p>\n

L'\u00e9tablissement de rapports sur le d\u00e9veloppement durable n'est pas seulement une question de chiffres et de politiques ; il s'agit aussi de mettre en place une main-d'\u0153uvre comp\u00e9tente et un \u00e9cosyst\u00e8me de donn\u00e9es bien structur\u00e9. Un \u00e9cosyst\u00e8me bien organis\u00e9 permet d'extraire des informations pr\u00e9cieuses qui contribuent \u00e0 la durabilit\u00e9 et \u00e0 la prosp\u00e9rit\u00e9 des entreprises.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Rejoignez le mouvement :\u00a0<\/span><\/strong>Programme europ\u00e9en de praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable (ESG)<\/a><\/strong><\/p>\n

Am\u00e9liorez votre expertise en mati\u00e8re de pratiques commerciales durables gr\u00e2ce \u00e0 notre\u00a0Leadership Edition 2023<\/a><\/strong>\u00a0programme. Participez \u00e0 la formation num\u00e9rique et aux sessions Zoom en direct les 7-8 et 11 d\u00e9cembre 2023. R\u00e9servez votre place et ouvrez la voie \u00e0 des pratiques commerciales durables.<\/span><\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

In the beginning of 2023, the implementation of the Act on Corporate Due Diligence for the Prevention of Human Rights Violations in Supply Chains represented a significant milestone for German businesses. It marked the first instance where German SMEs were legally required to ensure the protection of human rights throughout their international supply chains.   […]<\/p>\n","protected":false},"author":3,"featured_media":8683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,34,35],"tags":[1269,1468,1469,1470,1471,1472,1473,1474],"class_list":["post-8681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-sustainability","category-sustainability-training","tag-c-suite-esg-training","tag-esrs","tag-act-on-corporate-due-diligence","tag-human-rights-violations-in-supply-chains","tag-csrd-implications","tag-dual-materiality","tag-europe-certified-sustainability-esg-practitioner-program","tag-european-single-access-point"],"acf":[],"yoast_head":"\n2024 Sustainability Reporting Requirements for German SMEs - Center for Sustainbability & Excellence<\/title>\n<meta name=\"description\" content=\"In the beginning of 2023, the implementation of the Act on Corporate Due Diligence for the Prevention of Human Rights Violations in Supply Chains represented a significant milestone for German businesses. 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