{"id":12069,"date":"2025-05-19T00:00:00","date_gmt":"2025-05-18T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/csrd-le-reporting-est-reporte\/"},"modified":"2025-05-19T00:00:00","modified_gmt":"2025-05-18T22:00:00","slug":"csrd-le-reporting-est-reporte","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/csrd-le-reporting-est-reporte\/","title":{"rendered":"CSRD : le reporting est report\u00e9\u2026"},"content":{"rendered":"<p>Dans le cadre d\u2019une adaptation du droit fran\u00e7ais au droit de l\u2019Union europ\u00e9enne (UE), une r\u00e9cente loi a apport\u00e9 plusieurs pr\u00e9cisions, notamment sur les obligations de reporting issues de la directive europ\u00e9enne dite \u00ab CSRD \u00bb en cours de d\u00e9ploiement. Que faut-il savoir ?<\/p>\n<h2>CSRD : des assouplissements en vue !<\/h2>\n<p>Pour rappel, la directive europ\u00e9enne dite \u00ab CSRD \u00bb (Corporate Sustainability Reporting Directive), renforce les obligations des grandes entreprises en mati\u00e8re de publication d&#8217;informations sur les questions environnementales, sociales, de gouvernance (ESG).<\/p>\n<p>Concr\u00e8tement, la directive CSRD met en place un cadre standardis\u00e9 et harmonis\u00e9 de reporting afin d\u2019am\u00e9liorer la transparence des informations et, notamment, de permettre aux acteurs (investisseurs, fournisseurs, consommateurs, clients) de comparer les entreprises entre elles.<\/p>\n<p>Parce que ces obligations ont \u00e9t\u00e9 jug\u00e9es lourdes et complexes, l\u2019UE a pr\u00e9vu plusieurs assouplissements.<\/p>\n<p>Un d\u00e9lai de 2 ans pour le reporting de durabilit\u00e9<\/p>\n<p>Depuis le 1er janvier 2024, cette directive est entr\u00e9e en vigueur en suivant un calendrier d\u2019application progressive. Cependant, l\u2019UE a d\u00e9cal\u00e9 de 2 ans l\u2019entr\u00e9e en vigueur de la r\u00e8glementation pour certaines entreprises.<\/p>\n<p>Ainsi, cette obligation de reporting sera applicable pour les exercices ouverts \u00e0 compter du 1er janvier 2027 au lieu du 1er janvier 2025 pour la \u00ab 2e vague \u00bb qui comprend :<\/p>\n<ul>\n<li>les grandes entreprises cot\u00e9es ou non, c\u2019est-\u00e0-dire remplissant au moins 2 des 3 crit\u00e8res suivants durant au moins 2 exercices cons\u00e9cutifs :\n<ul>\n<li>50 M \u20ac de chiffre d\u2019affaires ;<\/li>\n<li>25 M \u20ac de bilan ;<\/li>\n<li>plus de 250 salari\u00e9s ;<\/li>\n<\/ul>\n<\/li>\n<li>les soci\u00e9t\u00e9s consolidantes ou combinantes d&#8217;un grand groupe, cot\u00e9es ou non.<\/li>\n<\/ul>\n<p>De m\u00eame, le reporting sera applicable pour les exercices ouverts \u00e0 compter du 1er janvier 2028 au lieu du 1er janvier 2026 pour la \u00ab 3e vague \u00bb, c\u2019est-\u00e0-dire pour :<\/p>\n<ul>\n<li>les PME cot\u00e9es sur un march\u00e9 r\u00e9glement\u00e9 ;<\/li>\n<li>les \u00e9tablissements de cr\u00e9dits de petite taille et non complexes ;<\/li>\n<li>les entreprises captives d\u2019assurance et de r\u00e9assurance.<\/li>\n<\/ul>\n<p>Notez que les pouvoirs publics ont mis \u00e0 la disposition des entreprises un <a href=\"https:\/\/portail-rse.beta.gouv.fr\/\" target=\"_blank\">simulateur<\/a> pour conna\u00eetre concr\u00e8tement le cadre r\u00e8glementaire applicable \u00e0 leur situation.<\/p>\n<p>All\u00e8gement du reporting<\/p>\n<p>Les entreprises soumises aux obligations de la directive CSRD b\u00e9n\u00e9ficient, elles aussi, de plusieurs all\u00e8gements.<\/p>\n<p>Ainsi, elles peuvent, dans les rapports aff\u00e9rents aux 3 premiers exercices ouverts \u00e0 compter du 1er janvier 2024, omettre les informations mentionn\u00e9es \u00e0 l&#8217;appendice C du r\u00e8glement de l\u2019UE disponible <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:02023R2772-20231222\" target=\"_blank\">ici<\/a>.<\/p>\n<p>De m\u00eame, elles peuvent omettre de publier, dans le rapport d\u00e9pos\u00e9 au greffe du tribunal de commerce, certaines informations en mati\u00e8re de durabilit\u00e9 qui seraient de nature \u00e0 nuire gravement \u00e0 leur position commerciale.<\/p>\n<p>Attention, pour que cette omission soit valable, elle doit faire l\u2019objet d\u2019un avis motiv\u00e9 du conseil, du directoire ou du g\u00e9rant de la soci\u00e9t\u00e9 et ne pas faire obstacle \u00e0 la compr\u00e9hension juste et \u00e9quilibr\u00e9e de la situation de la soci\u00e9t\u00e9 et des incidences de son activit\u00e9.<\/p>\n<p>Notez que les informations omises doivent \u00eatre transmises \u00e0 l&#8217;Autorit\u00e9 des march\u00e9s financier (AMF)<\/p>\n<p>All\u00e8gement de la responsabilit\u00e9 p\u00e9nale<\/p>\n<p>Pour rappel, les informations en mati\u00e8re de durabilit\u00e9 doivent \u00eatre certifi\u00e9es par un \u00ab auditeur de durabilit\u00e9 \u00bb, c\u2019est-\u00e0-dire soit un commissaire aux comptes inscrit sur une liste sp\u00e9cifique, soit un organisme tiers ind\u00e9pendant (OTI) \u00e9galement inscrit sur une liste sp\u00e9cifique.<\/p>\n<p>Jusqu\u2019ici, il \u00e9tait pr\u00e9vu une peine de 2 ans d\u2019emprisonnement et 30 000 \u20ac d\u2019amende pour le dirigeant :<\/p>\n<ul>\n<li>qui n\u2019aurait pas provoqu\u00e9 la d\u00e9signation d&#8217;un auditeur de durabilit\u00e9 ;<\/li>\n<li>qui n\u2019aurait pas convoqu\u00e9 le commissaire aux comptes d\u00e9sign\u00e9 pour exercer la mission de certification des informations en mati\u00e8re de durabilit\u00e9 \u00e0 toute assembl\u00e9e g\u00e9n\u00e9rale de ladite de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n<p>Cette sanction p\u00e9nale est \u00e0 pr\u00e9sent supprim\u00e9e. Il en va de m\u00eame pour la peine de 5 cinq ans d\u2019emprisonnement et de 75 000 \u20ac d\u2019amende qui sanctionnait le dirigeant mettant des obstacles aux v\u00e9rifications ou contr\u00f4les des auditeurs de durabilit\u00e9 ou refusant \u00e0 ces derniers la communication sur place de toutes les pi\u00e8ces utiles \u00e0 l&#8217;exercice de leur mission.<\/p>\n<p>Notez enfin qu\u2019il est pr\u00e9cis\u00e9 que les auditeurs en durabilit\u00e9 sous soumis au secret professionnel.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051538879\" target=\"_blank\">Loi no 2025-391 du 30 avril 2025 portant diverses dispositions d&#8217;adaptation au droit de l&#8217;Union europ\u00e9enne en mati\u00e8re \u00e9conomique, financi\u00e8re, environnementale, \u00e9nerg\u00e9tique, de transport, de sant\u00e9 et de circulation des personnes<\/a><\/li>\n<li><a href=\"https:\/\/portail-rse.beta.gouv.fr\/\" target=\"_blank\">Portail RSE<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/csrd-le-reporting-est-reporte\" target=\"_blank\">CSRD : le reporting est report\u00e9\u2026 <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_CSRDlooiDDADUE_1.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre d\u2019une adaptation du droit fran\u00e7ais au droit de l\u2019Union europ\u00e9enne (UE), une r\u00e9cente loi a apport\u00e9 plusieurs pr\u00e9cisions, notamment sur les obligations de reporting issues de la directive europ\u00e9enne dite \u00ab CSRD \u00bb en cours de d\u00e9ploiement. Que faut-il savoir ?<\/p>\n","protected":false},"author":0,"featured_media":12070,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-12069","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 : le reporting est report\u00e9\u2026 - 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-le-reporting-est-reporte\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD : le reporting est report\u00e9\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre d\u2019une adaptation du droit fran\u00e7ais au droit de l\u2019Union europ\u00e9enne (UE), une r\u00e9cente loi a apport\u00e9 plusieurs pr\u00e9cisions, notamment sur les obligations de reporting issues de la directive europ\u00e9enne dite \u00ab CSRD \u00bb en cours de d\u00e9ploiement. 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