{"id":10900,"date":"2024-10-09T00:00:00","date_gmt":"2024-10-08T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/csrd-comprendre-pour-mieux-se-preparer\/"},"modified":"2024-10-09T00:00:00","modified_gmt":"2024-10-08T22:00:00","slug":"csrd-comprendre-pour-mieux-se-preparer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/csrd-comprendre-pour-mieux-se-preparer\/","title":{"rendered":"CSRD : comprendre pour mieux se pr\u00e9parer"},"content":{"rendered":"<p>Avec l\u2019\u00e9volution de notre soci\u00e9t\u00e9 et des attentes en mati\u00e8res sociales et \u00e9cologiques, les actions des plus grandes entreprises sont de plus en plus scrut\u00e9es. C\u2019est pourquoi l\u2019Union europ\u00e9enne durcit ses r\u00e8gles en mati\u00e8re de transparence des entreprises sur les impacts de leurs activit\u00e9s avec la directive CSRD\u2026<\/p>\n<h2>CSRD\u202f: de nouveaux outils propos\u00e9s par l\u2019EFRAG<\/h2>\n<p>La directive sur le Reporting de durabilit\u00e9 des soci\u00e9t\u00e9s cot\u00e9es ou Corporate Sustainability Reporting Directive (CSRD) est un pilier important de la strat\u00e9gie de durabilit\u00e9 mise en place par l\u2019Union europ\u00e9enne (UE).<\/p>\n<p>Elle modifie les r\u00e8gles applicables \u00e0 certaines entreprises au regard de leurs obligations de transparence par rapport aux impacts environnementaux, sociaux et de gouvernance de leurs activit\u00e9s.<\/p>\n<p>Depuis le 1er janvier 2024, cette directive est entr\u00e9e dans une phase d\u2019application progressive qui se conclura en janvier 2028, date \u00e0 laquelle toutes les entreprises concern\u00e9es devront avoir \u00e9mis leur premier reporting.<\/p>\n<p>Depuis le 1er janvier 2024, les entreprises d\u00e9j\u00e0 concern\u00e9es sont celles remplissant au moins 2 des crit\u00e8res suivants\u202f:<\/p>\n<ul>\n<li>plus de 500 salari\u00e9s\u202f; plus de 50 millions d\u2019euros de chiffre d\u2019affaires\u202f;<\/li>\n<li>plus de 25 millions d\u2019euros de total de bilan.<\/li>\n<\/ul>\n<p>Le 1er janvier 2025, la directive concernera \u00e9galement les entreprises remplissant deux des crit\u00e8res suivants\u202f:<\/p>\n<ul>\n<li>plus de 250 salari\u00e9s\u202f;<\/li>\n<li>plus de 50 millions d\u2019euros de chiffre d\u2019affaires\u202f; plus de 25 millions de total de bilan.<\/li>\n<\/ul>\n<p>Et enfin, le 1er janvier 2026, ce sont toutes les PME cot\u00e9es en bourses (hors micro-entreprises) qui seront les derni\u00e8res concern\u00e9es. Le European Financial Reporting Advisory Group (EFRAG) est le groupe europ\u00e9en charg\u00e9 d\u2019\u00e9laborer les normes de reporting de durabilit\u00e9.<\/p>\n<p>Afin d\u2019accompagner les entreprises dans la mise en place de leur conformit\u00e9, il publie plusieurs outils sous forme de guides et de foires aux questions.<\/p>\n<p>Il a notamment publi\u00e9 une nouvelle version en fran\u00e7ais de ses \u00ab\u202f<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=OJ:L_202490408\" rel=\"noopener\" target=\"_blank\">normes europ\u00e9ennes d\u2019information en mati\u00e8re de durabilit\u00e9 (ESRS)<\/a>\u202f\u00bb afin de rendre le texte plus accessible et de corriger des erreurs de traduction.<\/p>\n<p>3 guides sont dor\u00e9navant disponibles en anglais, ils concernent\u202f:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/IG%201%20Materiality%20Assessment_final.pdf\" rel=\"noopener\" target=\"_blank\">les analyses de mat\u00e9rialit\u00e9 des entreprises et la communication des r\u00e9sultats<\/a>\u202f;<\/li>\n<li><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/EFRAG%20IG%202%20Value%20Chain_final.pdf\" rel=\"noopener\" target=\"_blank\">le traitement de la chaine de valeur des entreprises<\/a>\u202f;<\/li>\n<li><a href=\"https:\/\/efrag.sharefile.com\/share\/view\/s6e410fb208aa4685bf9c482ee405f48d\/foa75419-44c9-4081-85a5-43217a6e8732\" rel=\"noopener\" target=\"_blank\">les donn\u00e9es ESRS sous forme de tableur<\/a>.<\/li>\n<\/ul>\n<p>Toujours en anglais, l\u2019EFRAG publie \u00e9galement un <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2024-07\/Compilation%20Explanations%20January%20-%20July%202024.pdf\" rel=\"noopener\" target=\"_blank\">recueil<\/a> des questions les plus fr\u00e9quemment pos\u00e9es au sujet de la CSRD et des ESRS.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/actualites\/reporting-de-durabilite-des-societes-cotees-csrd-publication-par-lefrag-et-la-commission-europeenne\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 de l\u2019AMF du 1er octobre 2024\u202f: \u00ab\u202fReporting de durabilit\u00e9 des soci\u00e9t\u00e9s cot\u00e9es (CSRD)\u202f: publication par l\u2019EFRAG et la Commission europ\u00e9enne de guides d\u2019application et de foires aux questions\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/csrd-comprendre-pour-mieux-se-preparer\" target=\"_blank\" rel=\"noopener\">CSRD : comprendre pour mieux se pr\u00e9parer<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_csrdnouveauxoutils.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec l\u2019\u00e9volution de notre soci\u00e9t\u00e9 et des attentes en mati\u00e8res sociales et \u00e9cologiques, les actions des plus grandes entreprises sont de plus en plus scrut\u00e9es. C\u2019est pourquoi l\u2019Union europ\u00e9enne durcit ses r\u00e8gles en mati\u00e8re de transparence des entreprises sur les impacts de leurs activit\u00e9s avec la directive CSRD\u2026<\/p>\n","protected":false},"author":0,"featured_media":10901,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-10900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-juridique","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD : comprendre pour mieux se pr\u00e9parer - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/csrd-comprendre-pour-mieux-se-preparer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD : comprendre pour mieux se pr\u00e9parer - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Avec l\u2019\u00e9volution de notre soci\u00e9t\u00e9 et des attentes en mati\u00e8res sociales et \u00e9cologiques, les actions des plus grandes entreprises sont de plus en plus scrut\u00e9es. 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