{"id":87245,"date":"2025-04-24T15:45:26","date_gmt":"2025-04-24T19:45:26","guid":{"rendered":"https:\/\/www.assent.com\/?p=87245"},"modified":"2025-05-13T22:00:31","modified_gmt":"2025-05-14T02:00:31","slug":"reporting-csrd-approbation-de-la-proposition-de-directive-omnibus-suspensive","status":"publish","type":"post","link":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/","title":{"rendered":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\r\n<!-- WYSIWYG -->\r\n        <section class=\"wysiwyg-section\">\r\n            <div class=\"container\"><p>Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb. Propos\u00e9 par la Commission europ\u00e9enne en f\u00e9vrier\u00a02025, ce m\u00e9canisme reporte les d\u00e9lais effectifs pour les grandes entreprises et les petites et moyennes entreprises (PME) qui n\u2019ont pas encore commenc\u00e9 leur reporting en vertu de la directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD) et de la directive sur le devoir de vigilance des entreprises en mati\u00e8re de durabilit\u00e9 (CS3D).<\/p>\n<p>D\u00e9sormais approuv\u00e9, le m\u00e9canisme suspensif sera publi\u00e9 au Journal officiel de l\u2019UE et entrera en vigueur le lendemain. Il a pour effet de repousser\u00a0:<\/p>\n<ul>\n<li aria-level=\"1\">De <b>deux ans<\/b> la date de d\u00e9but du reporting\u00a0CSRD pour les entreprises des deuxi\u00e8me et troisi\u00e8me vagues.<\/li>\n<li aria-level=\"1\">D\u2019<b>un an<\/b> le d\u00e9lai de transposition et la premi\u00e8re phase (couvrant les plus grandes entreprises) de la CS3D.<\/li>\n<\/ul>\n<h2>Que devez-vous faire \u00e0 pr\u00e9sent\u00a0? Ne pas temporiser<\/h2>\n<p>Les directives\u202fCSRD et CS3D ne vont pas dispara\u00eetre. Ce m\u00e9canisme suspensif est con\u00e7u pour permettre aux l\u00e9gislateurs de l\u2019UE de se mettre d\u2019accord sur la mani\u00e8re de rationaliser et de simplifier le reporting\u00a0CSRD, la CS3D et le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (MACF). Bien que le projet de paquet de simplification omnibus r\u00e9duise les obligations des fabricants, la diligence requise en mati\u00e8re de durabilit\u00e9 de la supply chain reste un \u00e9l\u00e9ment central de la diligence requise dans toute l\u2019UE.<\/p>\n<p>Cela signifie que les fabricants doivent toujours impliquer leurs cha\u00eenes de valeur pour obtenir des donn\u00e9es sur les performances de durabilit\u00e9. C\u2019est maintenant qu\u2019il faut s\u2019assurer d\u2019avoir en place un programme et une plateforme qui centralise toutes ces donn\u00e9es. En raison de ce report, les entreprises seront probablement soumises \u00e0 une pression accrue pour pr\u00e9senter des rapports complets dans les d\u00e9lais.<\/p>\n<p>Nous vous recommandons de mettre en place un vaste programme de durabilit\u00e9 de la supply chain plut\u00f4t que de vous concentrer uniquement sur des obligations\u00a0CSRD sp\u00e9cifiques. De cette mani\u00e8re, vous pourrez r\u00e9utiliser les informations pour d\u2019autres rapports de durabilit\u00e9 obligatoires.<\/p>\n<h2>Qu\u2019est-ce que le paquet de simplification omnibus\u00a0?<\/h2>\n<p>Le 26\u202ff\u00e9vrier, la Commission europ\u00e9enne a publi\u00e9 des propositions pour son premier paquet de simplification omnibus \u2013 une initiative majeure visant \u00e0 r\u00e9duire la complexit\u00e9 des r\u00e9glementations en mati\u00e8re de durabilit\u00e9 tout en restant align\u00e9e sur les objectifs du Pacte vert pour l\u2019Europe (le Green Deal). Outre les propositions visant \u00e0 rationaliser la CSRD, la CS3D et le MACF, le paquet de simplification omnibus s\u2019accompagne d\u2019un projet d\u2019acte d\u00e9l\u00e9gu\u00e9 sur la taxonomie.<\/p>\n<p>Objectif\u00a0: Simplifier les r\u00e8gles de l\u2019UE, r\u00e9duire les co\u00fbts administratifs et d\u00e9bloquer des milliards d\u2019investissement. La Commission europ\u00e9enne estime que les \u00e9conomies potentielles sur les co\u00fbts de conformit\u00e9 pourraient atteindre 6,3\u00a0milliards d\u2019euros par an, auxquels s\u2019ajouterait une capacit\u00e9 d\u2019investissement public et priv\u00e9 de 50\u00a0milliards d\u2019euros.<\/p>\n<p>Les entreprises, en particulier les PME, se plaignent depuis longtemps de l\u2019accumulation de directives et de co\u00fbts de conformit\u00e9 \u00e9lev\u00e9s. En r\u00e9ponse, la Commission europ\u00e9enne vise une r\u00e9duction des co\u00fbts de 25\u00a0% pour les grandes entreprises et de 35\u00a0% pour les PME. En rationalisant ces r\u00e8gles, l\u2019UE esp\u00e8re rendre la conformit\u00e9 en mati\u00e8re de durabilit\u00e9 plus efficace et percutante.<\/p>\n<h2>Les entreprises hors UE sont-elles affect\u00e9es\u00a0?<\/h2>\n<p>Bien que la CSRD concerne avant tout les entit\u00e9s de l\u2019UE, son influence sur les entreprises ext\u00e9rieures \u00e0 l\u2019UE ne peut \u00eatre sous-estim\u00e9e. Les entreprises ayant des op\u00e9rations ou des partenariats dans l\u2019UE ressentent d\u00e9j\u00e0 les effets de la directive. Ils font face \u00e0 une plus grande demande d\u2019informations sur la durabilit\u00e9 et de pratiques de diligence requise align\u00e9es sur la CSRD.<\/p>\n<p>Les fabricants qui vendent \u00e0 des clients de l\u2019UE concern\u00e9s devront collecter et fournir les donn\u00e9es n\u00e9cessaires pour permettre \u00e0 leurs clients d\u2019effectuer le reporting\u00a0CSRD. Sinon, ils mettront en p\u00e9ril leurs relations commerciales et donc leurs r\u00e9sultats financiers.<\/p>\n<p>La recommandation d\u2019impl\u00e9menter un vaste programme de durabilit\u00e9 de la supply chain s\u2019applique \u00e9galement aux entreprises hors UE qui ne sont pas elles-m\u00eames concern\u00e9es. En collectant un large \u00e9ventail de donn\u00e9es de durabilit\u00e9, les entreprises disposeront des informations n\u00e9cessaires pour r\u00e9pondre aux questionnaires\u00a0CSRD des clients et \u00eatre pr\u00e9par\u00e9es de fa\u00e7on proactive aux initiatives de reporting obligatoires en Am\u00e9rique du Nord, telles que les normes de divulgation relatives au climat de la Securities and Exchange Commission (SEC) et les lois californiennes sur la divulgation d\u2019informations relatives au climat.<\/p>\n<h2>Comment commencer<\/h2>\n<p>Assent peut vous aider \u00e0 lancer votre programme de gestion de la durabilit\u00e9 de la supply chain. \u00c0 l\u2019aide d\u2019une IA, notre plateforme automatise l\u2019implication des fournisseurs pour les donn\u00e9es d\u2019impact social et environnemental et offre un criblage am\u00e9lior\u00e9 des fournisseurs pour d\u00e9tecter les risques qui \u00e9chappent aux questionnaires. En outre, notre solution de mat\u00e9rialit\u00e9\u202fCSRD peut vous aider \u00e0 simplifier votre \u00e9valuation de la mat\u00e9rialit\u00e9 pour comprendre quelles entit\u00e9s de la cha\u00eene de valeur et quels aspects de la durabilit\u00e9 sont les plus pertinents pour vos obligations.<\/p>\n<p>Cette p\u00e9riode de gr\u00e2ce suspensive est l\u2019occasion id\u00e9ale de prendre de l\u2019avance dans la collecte de donn\u00e9es\u202fCSRD. Ne la g\u00e2chez pas\u00a0: <a href=\"https:\/\/www.assent.com\/fr\/reserver-une-demo\/\">r\u00e9servez d\u00e8s aujourd\u2019hui une d\u00e9monstration de la solution d\u2019Assent<\/a>.<\/p>\n<h2>FAQ\u00a0: Paquet de simplification et m\u00e9canisme suspensif de la directive (UE) omnibus<\/h2>\n<p><b>Qu\u2019est-ce que le m\u00e9canisme suspensif dans le paquet de simplification omnibus de l\u2019UE\u00a0?<\/b><\/p>\n<p>Le m\u00e9canisme suspensif retarde les d\u00e9lais de reporting dans le cadre de la CSRD et de la CS3D. Cela donne aux grandes entreprises et aux PME cot\u00e9es en bourse plus de temps pour se pr\u00e9parer en repoussant de deux ans le reporting\u00a0CSRD pour les entreprises des deuxi\u00e8me et troisi\u00e8me vagues et en retardant d\u2019un an la date de d\u00e9but de la CS3D.<\/p>\n<p><b>Le m\u00e9canisme suspensif signifie-t-il que les entreprises peuvent interrompre la pr\u00e9paration aux CSRD ou CS3D\u00a0?<\/b><\/p>\n<p>Non. Ces directives s\u2019appliquent toujours et les entreprises doivent continuer \u00e0 d\u00e9velopper leurs programmes de donn\u00e9es de durabilit\u00e9. Ce d\u00e9lai donne du temps pour simplifier les processus \u2013 mais les obligations de reporting demeurent.<\/p>\n<p><b>Les entreprises hors UE sont-elles concern\u00e9es par les d\u00e9lais des CSRD ou CS3D\u00a0?<\/b><\/p>\n<p>Les entreprises hors UE ayant des clients ou des op\u00e9rations dans l\u2019UE doivent toujours collecter des donn\u00e9es de durabilit\u00e9 de leur supply chain. Ce report du calendrier donne aux entreprises hors UE plus de temps pour mieux organiser leurs programmes de durabilit\u00e9.<\/p>\n<\/div>    \r\n        <\/section>\n\n<div class=\"about-the-author\"><div class=\"container-sm\"><div class=\"author-box\">\n                <div class=\"headshot-and-name\"><figure><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/03\/20230110_Assent_Headshots-Jamie-Wallisch-square.jpg\" alt=\"\"\/><\/figure><div class=\"author-name\">Jamie Wallisch<\/div><div class=\"author-title\">Experte r\u00e9glementation et durabilit\u00e9, service ESG et approvisionnement responsable<\/div><\/div><div class=\"author-desc\"><p>Jamie aide les clients d\u2019Assent \u00e0 \u00e9valuer proactivement leurs supply chains quant aux questions de durabilit\u00e9, et les guide dans l\u2019application des r\u00e9glementations ESG en am\u00e9liorant la s\u00e9lection&nbsp; <a href=\"https:\/\/www.assent.com\/fr\/capacites\/expertise\/jamie-wallisch\/\" class=\"btn-link\">Lire la suite<\/a><\/div><\/div><\/div>\n    <\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div class=\"pdw-sidebar\"><div class=\"pdw-related\"><h5 class=\"h5\">Related posts<\/h5><div class=\"post-card-other-links\"><h6 class=\"h6\"><a href=\"https:\/\/www.assent.com\/fr\/blog\/non-la-durabilite-de-la-supply-chain-ne-va-pas-disparaitre\/\">Non, la durabilit\u00e9 de la supply chain ne va pas dispara\u00eetre.<\/a><\/h6><h6 class=\"h6\"><a href=\"https:\/\/www.assent.com\/fr\/blog\/conformite-de-la-supply-chain-automobile-2025\/\">Conformit\u00e9 de la supply chain automobile\u00a0: comment se pr\u00e9parer aux nouvelles obligations<\/a><\/h6><h6 class=\"h6\"><a href=\"https:\/\/www.assent.com\/fr\/blog\/les-pop-et-lue-en-2025-ce-que-les-fabricants-doivent-savoir-sur-les-nouvelles-mises-a-jour-relatives-aux-soc-et-sur-les-obligations-espr\/\">Les POP et l\u2019UE en 2025\u00a0: Ce que les fabricants doivent savoir sur les nouvelles mises \u00e0 jour relatives aux SoC et sur les obligations ESPR<\/a><\/h6><h6 class=\"h6\"><a href=\"https:\/\/www.assent.com\/fr\/blog\/le-paquet-omnibus-de-mesures-de-simplification-les-entreprises-sont-elles-pretes-pour-la-nouvelle-approche-esg-de-leurope\/\">L\u2019UE pr\u00e9sente des propositions pour le train de mesures de simplification omnibus\u00a0: changements et attentes quant \u00e0 la durabilit\u00e9 dans l\u2019UE<\/a><\/h6><h6 class=\"h6\"><a href=\"https:\/\/www.assent.com\/fr\/blog\/les-substances-preoccupantes-sont-la-prochaine-grande-nouveaute-en-matiere-de-durabilite-voici-pourquoi-vous-devriez-vous-en-soucier\/\">Les substances pr\u00e9occupantes sont la prochaine grande nouveaut\u00e9 en mati\u00e8re de durabilit\u00e9 \u2013 voici pourquoi vous devriez vous en soucier.<\/a><\/h6><\/div><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.<\/p>\n","protected":false},"author":11,"featured_media":21820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[242],"tags":[584,568,486,488,351,582,395,484,520],"class_list":["post-87245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-cbam-fr","tag-conformite-du-produit","tag-csrd","tag-csrd-fr","tag-supply-chain-sustainability-fr","tag-supply-chain-sustainability-fr-3","tag-durabilite-de-la-supply-chain","tag-regulatory-news","tag-regulatory-news-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive | Assent<\/title>\n<meta name=\"description\" content=\"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.\" \/>\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.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive\" \/>\n<meta property=\"og:description\" content=\"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\" \/>\n<meta property=\"og:site_name\" content=\"Assent\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AssentCompliance\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-24T19:45:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-14T02:00:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alex Chamberlain\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AssentGlobal\" \/>\n<meta name=\"twitter:site\" content=\"@AssentGlobal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\"},\"author\":{\"name\":\"Alex Chamberlain\",\"@id\":\"https:\/\/www.assent.com\/fr\/#\/schema\/person\/c8927d0a759f1d6f02d53eebd79be454\"},\"headline\":\"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive\",\"datePublished\":\"2025-04-24T19:45:26+00:00\",\"dateModified\":\"2025-05-14T02:00:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\"},\"wordCount\":10,\"publisher\":{\"@id\":\"https:\/\/www.assent.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg\",\"keywords\":[\"CBAM\",\"Conformit\u00e9 du Produit\",\"CSRD\",\"CSRD\",\"Durabilit\u00e9 de la Cha\u00eene d'Approvisionnement\",\"Durabilit\u00e9 de la supply chain\",\"Durabilit\u00e9 de la supply chain\",\"Regulatory News\",\"Regulatory News\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\",\"url\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\",\"name\":\"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive | Assent\",\"isPartOf\":{\"@id\":\"https:\/\/www.assent.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg\",\"datePublished\":\"2025-04-24T19:45:26+00:00\",\"dateModified\":\"2025-05-14T02:00:31+00:00\",\"description\":\"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage\",\"url\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg\",\"contentUrl\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"A judge's gavel, stressing the legal requirement for supply chain due diligence.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.assent.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.assent.com\/fr\/#website\",\"url\":\"https:\/\/www.assent.com\/fr\/\",\"name\":\"Assent\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.assent.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.assent.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.assent.com\/fr\/#organization\",\"name\":\"Assent\",\"url\":\"https:\/\/www.assent.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.assent.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/01\/logo.svg\",\"contentUrl\":\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/01\/logo.svg\",\"width\":1,\"height\":1,\"caption\":\"Assent\"},\"image\":{\"@id\":\"https:\/\/www.assent.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AssentCompliance\/\",\"https:\/\/x.com\/AssentGlobal\",\"https:\/\/www.linkedin.com\/company\/assent-compliance-inc\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.assent.com\/fr\/#\/schema\/person\/c8927d0a759f1d6f02d53eebd79be454\",\"name\":\"Alex Chamberlain\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.assent.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9842fbb95d76f9747da71ef76b6d1ce3faa50ef37e66b39fd8501154649559d3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9842fbb95d76f9747da71ef76b6d1ce3faa50ef37e66b39fd8501154649559d3?s=96&d=mm&r=g\",\"caption\":\"Alex Chamberlain\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive | Assent","description":"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.","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:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/","og_locale":"fr_FR","og_type":"article","og_title":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive","og_description":"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.","og_url":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/","og_site_name":"Assent","article_publisher":"https:\/\/www.facebook.com\/AssentCompliance\/","article_published_time":"2025-04-24T19:45:26+00:00","article_modified_time":"2025-05-14T02:00:31+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg","type":"image\/jpeg"}],"author":"Alex Chamberlain","twitter_card":"summary_large_image","twitter_creator":"@AssentGlobal","twitter_site":"@AssentGlobal","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#article","isPartOf":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/"},"author":{"name":"Alex Chamberlain","@id":"https:\/\/www.assent.com\/fr\/#\/schema\/person\/c8927d0a759f1d6f02d53eebd79be454"},"headline":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive","datePublished":"2025-04-24T19:45:26+00:00","dateModified":"2025-05-14T02:00:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/"},"wordCount":10,"publisher":{"@id":"https:\/\/www.assent.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage"},"thumbnailUrl":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg","keywords":["CBAM","Conformit\u00e9 du Produit","CSRD","CSRD","Durabilit\u00e9 de la Cha\u00eene d'Approvisionnement","Durabilit\u00e9 de la supply chain","Durabilit\u00e9 de la supply chain","Regulatory News","Regulatory News"],"articleSection":["Blog"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/","url":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/","name":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive | Assent","isPartOf":{"@id":"https:\/\/www.assent.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage"},"image":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage"},"thumbnailUrl":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg","datePublished":"2025-04-24T19:45:26+00:00","dateModified":"2025-05-14T02:00:31+00:00","description":"Le 14\u00a0avril 2025, le Conseil de l\u2019UE a approuv\u00e9 la directive Omnibus\u00a01 ax\u00e9e sur le m\u00e9canisme suspensif inclus dans le paquet de simplification dit \u00ab\u00a0omnibus\u00a0\u00bb.","breadcrumb":{"@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#primaryimage","url":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg","contentUrl":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/02\/Fotolia_102582869_Subscription_Monthly_XXL-1-scaled.jpg","width":2560,"height":1707,"caption":"A judge's gavel, stressing the legal requirement for supply chain due diligence."},{"@type":"BreadcrumbList","@id":"https:\/\/www.assent.com\/fr\/blog\/reportingcsrd-approbation-de-la-proposition-de-directive-omnibus-suspensive\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.assent.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Reporting\u202fCSRD\u00a0: Approbation de la proposition de directive omnibus suspensive"}]},{"@type":"WebSite","@id":"https:\/\/www.assent.com\/fr\/#website","url":"https:\/\/www.assent.com\/fr\/","name":"Assent","description":"","publisher":{"@id":"https:\/\/www.assent.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.assent.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.assent.com\/fr\/#organization","name":"Assent","url":"https:\/\/www.assent.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.assent.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/01\/logo.svg","contentUrl":"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/01\/logo.svg","width":1,"height":1,"caption":"Assent"},"image":{"@id":"https:\/\/www.assent.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AssentCompliance\/","https:\/\/x.com\/AssentGlobal","https:\/\/www.linkedin.com\/company\/assent-compliance-inc"]},{"@type":"Person","@id":"https:\/\/www.assent.com\/fr\/#\/schema\/person\/c8927d0a759f1d6f02d53eebd79be454","name":"Alex Chamberlain","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.assent.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9842fbb95d76f9747da71ef76b6d1ce3faa50ef37e66b39fd8501154649559d3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9842fbb95d76f9747da71ef76b6d1ce3faa50ef37e66b39fd8501154649559d3?s=96&d=mm&r=g","caption":"Alex Chamberlain"}}]}},"_links":{"self":[{"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/posts\/87245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/comments?post=87245"}],"version-history":[{"count":8,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/posts\/87245\/revisions"}],"predecessor-version":[{"id":89649,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/posts\/87245\/revisions\/89649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/media\/21820"}],"wp:attachment":[{"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/media?parent=87245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/categories?post=87245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.assent.com\/fr\/wp-json\/wp\/v2\/tags?post=87245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}