{"id":58552,"date":"2023-10-13T16:15:16","date_gmt":"2023-10-13T20:15:16","guid":{"rendered":"https:\/\/www.assent.com\/resource\/%category%\/what-is-the-corporate-sustainability-reporting-directive\/"},"modified":"2026-02-09T11:14:01","modified_gmt":"2026-02-09T16:14:01","slug":"what-is-the-corporate-sustainability-reporting-directive","status":"publish","type":"resource","link":"https:\/\/www.assent.com\/fr\/ressources\/article-dinformation\/quest-ce-que-la-directive-sur-la-publication-dinformations-en-matiere-de-durabilite-par-les-entreprises\/","title":{"rendered":"Qu\u2019est-ce que la directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises\u00a0?"},"content":{"rendered":"\n<style>\n\t\n\t.main-container { overflow: hidden }\n\t\n\t.table-of-contents-container {\n\t\tposition: relative;\n\t}\n\t\n    .table-of-contents {\n\t\tmin-height: 240px;\n        position: absolute;\n\t\ttop: 85px;\n        right: 0;\n        transform: 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class=\"table-of-contents-bookmark\">\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"19\" viewBox=\"0 0 18 19\" fill=\"none\">\n                <path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M2.33329 3.00016L2.33329 16.3335C2.33329 16.5545 2.42109 16.7665 2.57737 16.9228C2.73365 17.079 2.94561 17.1668 3.16663 17.1668L14.8333 17.1668C15.0543 17.1668 15.2663 17.079 15.4225 16.9228C15.5788 16.7665 15.6666 16.5545 15.6666 16.3335L15.6666 3.00016C15.6666 2.77915 15.5788 2.56719 15.4225 2.41091C15.2663 2.25463 15.0543 2.16683 14.8333 2.16683L3.16663 2.16683C2.94561 2.16683 2.73365 2.25463 2.57737 2.41091C2.42109 2.56719 2.33329 2.77915 2.33329 3.00016ZM0.666626 16.3335C0.666626 16.9965 0.930018 17.6324 1.39886 18.1013C1.8677 18.5701 2.50358 18.8335 3.16663 18.8335L14.8333 18.8335C15.4963 18.8335 16.1322 18.5701 16.6011 18.1013C17.0699 17.6324 17.3333 16.9965 17.3333 16.3335L17.3333 3.00016C17.3333 2.33712 17.0699 1.70124 16.6011 1.2324C16.1322 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.container{\n    padding: 0;\n    --container-width: 97.25rem;\n     max-width: 97.25rem;\n}\n\n#promo_card{\n    background-color: #ffe587;\n    position: absolute;\n    top: 100px;\n    z-index: 10;\n    width: 100%;\n}\n .promo-heading{\n    padding: 10px 5px;\n     color: #215273;\n     margin-bottom: 0;\n     font-family: 'Roboto', 'Arial', sans-serif;\n     font-weight: 500;\n    font-size: 1rem;\n}\n.promo-wrapper {\ntext-align: center; \n}\n.promo-wrapper .btn-link{\n    color:#813679;\n     text-decoration:underline;\n     margin-left: 5px;\n}\n\n@media (max-width: 991px) {\n.promo-wrapper {\n        display: flex;\n\talign-items: center;\n\tjustify-content: center;\n\ttext-align: center;\n}\n\n#promo_card.wysiwyg-section .container {\n\tpadding-left: 2.19rem;\n\tpadding-right: 2.19rem;\n}\n}\n\n@media (max-width: 1599px) {\n\t.promo-heading {\n\t\tpadding: 15px 10px;\n\t}\n}\n<\/style>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<!-- Fifty Fifty Promo -->\n        <section class=\"fifty-fifty-promo elem-viewport \" id=\"overview\"><div class=\"container simple\"><div class=\"row media-right\"><div class=\"cell-lg-6\"><div class=\"promo-media\"><div class=\"promo-image\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/10\/GettyImages-1306130644.jpg\" alt=\"\">\n                                    <\/div><\/div><\/div>\n                    <div class=\"cell-lg-6\"><div class=\"promo-content\"><h2 class=\"h2\">\u00c9largissement des obligations du reporting de durabilit\u00e9<\/h2><div class=\"promo-wysiwyg default\"><p><span style=\"font-weight: 400;\">La CSRD fait partie du Green Deal europ\u00e9en qui est un ensemble de politiques et d\u2019initiatives visant \u00e0 faire de l\u2019Europe le premier continent climatiquement neutre d\u2019ici 2050. Elle \u00e9largit le champ des obligations actuelles de reporting des aspects environnementaux, sociaux et de gouvernance (ESG) et le nombre d\u2019entreprises qui doivent se conformer \u00e0 cette nouvelle norme. Elle impose \u00e9galement la r\u00e9alisation d\u2019audits par des tiers ind\u00e9pendants des rapports de durabilit\u00e9 des entreprises, afin de garantir l\u2019exactitude et la fiabilit\u00e9 des informations.<\/span><\/p>\n<\/div><\/div><\/div>\n                <\/div><\/div>\n        <\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<!-- Fifty Fifty Promo -->\n        <section class=\"fifty-fifty-promo elem-viewport \"><div class=\"container simple\"><div class=\"row \"><div class=\"cell-lg-6\"><div class=\"promo-media\"><div class=\"promo-image\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/10\/GettyImages-1364442799.jpg\" alt=\"\">\n                                    <\/div><\/div><\/div>\n                    <div class=\"cell-lg-6\"><div class=\"promo-content\"><h2 class=\"h2\">Des impacts consid\u00e9rables <\/h2><div class=\"promo-wysiwyg default\"><p><span style=\"font-weight: 400;\">La CSRD marque le d\u00e9but d\u2019une nouvelle \u00e8re d\u2019obligations de reporting non financier en raison des exigences croissantes en mati\u00e8re d\u2019ESG. En imposant des obligations de reporting normalis\u00e9es pour permettre des d\u00e9cisions d\u2019investissement plus \u00e9clair\u00e9es, la CSRD aura un impact sensible sur les rapports de durabilit\u00e9 des entreprises dans l\u2019UE et aura des r\u00e9percussions dans le monde entier. Ces impacts comprennent\u00a0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Des obligations de reporting \u00e9tendues<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019am\u00e9lioration de la s\u00e9curit\u00e9 et de l\u2019auditabilit\u00e9 des divulgations\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La num\u00e9risation des informations de durabilit\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Une plus grande transparence de la supply chain\u00a0<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n                <\/div><\/div>\n        <\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<section id=\"faq\" class=\"fifty-fifty-expandable-content\">\n    \n<div class=\"container\">\n    <div class=\"row\">\n        <div class=\"cell-md-5 sec-side-title\">\n            <h2>Foire aux questions sur la conformit\u00e9 \u00e0 la CSRD<\/h2><p>Trouvez les r\u00e9ponses \u00e0 vos questions les plus urgentes sur la CSRD.<\/p>\n        <\/div>\n                    <div class=\"cell-md-7 expandable-wrap\">\n                                <div class=\"expandable-inner\">\n                <div class=\"accordion\"><div class=\"accordion-header\">Qui est concern\u00e9 par la CSRD ?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">Les obligations de reporting de la CSRD s\u2019appliquent actuellement \u00e0 environ 50\u00a0000\u00a0entreprises de l\u2019UE et s\u2019\u00e9tendront en 2025 \u00e0 environ 10\u00a0000\u00a0entreprises suppl\u00e9mentaires publiques et priv\u00e9es non UE. Pour \u00eatre concern\u00e9es par la CSRD, les entreprises doivent respecter deux des trois seuils suivants\u00a0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40\u00a0millions d\u2019euros de chiffre d\u2019affaires net annuel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20\u00a0millions d\u2019euros d\u2019actifs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Au moins 250\u00a0employ\u00e9s<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Les entreprises non UE seront concern\u00e9es si elles r\u00e9alisent un chiffre d\u2019affaires sup\u00e9rieur \u00e0 150\u00a0millions d\u2019euros dans l\u2019UE. Il est probable qu\u2019elles ressentiront d\u2019abord l\u2019impact de la CSRD par l\u2019interm\u00e9diaire de leurs filiales\u00a0UE.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les entreprises qui ne sont pas tenues au reporting au titre de la CSRD, mais qui approvisionnent des entit\u00e9s concern\u00e9es, peuvent n\u00e9anmoins \u00eatre tenues de remplir et de respecter les obligations en mati\u00e8re d\u2019ESG dans le cadre des publications obligatoires. Pr\u00e9parez votre entreprise \u00e0 la CSRD gr\u00e2ce\u00a0\u00e0 la <\/span><a href=\"https:\/\/www.assent.com\/solutions\/esg-supply-chain\/esg-reporting\/\"><span style=\"font-weight: 400;\">suite compl\u00e8te de solutions d\u2019Assent<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Si notre reporting est align\u00e9 sur les obligations de la CSRD, respecterons-nous \u00e9galement les obligations de la directive sur le devoir de vigilance des entreprises en mati\u00e8re de durabilit\u00e9 (CSDDD) ?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">Bien que la CSRD et la CSDDD soient similaires, elles repr\u00e9sentent deux obligations l\u00e9gales diff\u00e9rentes. La CSDDD cible les risques li\u00e9s aux droits de l\u2019homme et \u00e0 l\u2019environnement dans la supply chain et d\u00e9crit les mesures \u00e0 prendre pour g\u00e9rer ces risques. En revanche, la CSRD impose aux entreprises de rendre compte de leurs activit\u00e9s de durabilit\u00e9 de mani\u00e8re plus large \u2013 cela couvrira les \u00e9l\u00e9ments identifi\u00e9s dans un programme\u00a0CSDDD, mais aussi d\u2019autres sujets.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Quel est le lien entre la CSRD et la directive sur le reporting non financier ? <\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">La CSRD \u00e9largit le champ d\u2019application de la directive sur le reporting non financier (NFRD) qui est en vigueur depuis 2018. La NFRD oblige les grandes entreprises cot\u00e9es en bourse \u00e0 communiquer certaines informations non financi\u00e8res, telles que leurs performances environnementales et sociales. La CSRD \u00e9tend cette obligation \u00e0 toutes les grandes entreprises, qu\u2019elles soient ou non cot\u00e9es en bourse. Elle \u00e9largit \u00e9galement l\u2019\u00e9ventail des informations que les entreprises sont tenues de communiquer afin d\u2019inclure des informations plus d\u00e9taill\u00e9es sur leurs risques et opportunit\u00e9s en mati\u00e8re de durabilit\u00e9.<\/span><\/p>\n<\/div><\/div><div class=\"accordion\"><div class=\"accordion-header\">Qu\u2019est-ce que la norme europ\u00e9enne d\u2019information en mati\u00e8re de durabilit\u00e9 (ESRS) et en quoi est-elle li\u00e9e \u00e0 la CSRD ?<\/div><div class=\"accordion-body\">\n                                <p><span style=\"font-weight: 400;\">L\u2019ESRS et la CSRD sont toutes deux des \u00e9l\u00e9ments essentiels de l\u2019effort de l\u2019UE pour am\u00e9liorer les performances des entreprises en mati\u00e8re de durabilit\u00e9. L\u2019ESRS est une norme de communication d\u2019informations que les entreprises utiliseront pour r\u00e9pondre aux obligations de la CSRD. Elle fournit le cadre et la m\u00e9thodologie pour que les entreprises communiquent leurs performances de durabilit\u00e9.<\/span><\/p>\n<\/div><\/div>                <\/div>\n            <\/div>\n            <\/div>\n<\/div>\n\n<\/section>\n\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section class=\"related-resource-comp classic\"  id=\"resources\">\n    <div class=\"container\">\n        <div class=\"sec-heading text-center\"><h2>Nos derni\u00e8res ressources sur la CSRD<\/h2><div class=\"desc\"><p>Vous avez besoin d\u2019aide pour vous retrouver dans vos obligations ? D\u00e9couvrez nos derni\u00e8res ressources et notre pr\u00e9sentation des produits<\/p>\n<\/div><\/div><div class=\"row-wrapper\"><div class=\"row justify-content-center\"><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/blog\/a-tidal-wave-of-new-esg-reporting-requirements\/\" aria-label=\"A Tidal Wave of New ESG Reporting Requirements: CSRD and Beyond\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/12\/Blog-Image-EU-Corporate-Sustainability-Reporting-Directive-221202-669887538.jpg\" alt=\"Two supply chain professionals using a tablet to view CSRD data.\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/fr\/category\/blog-fr\/\">Blog<\/a><\/span><a href=\"https:\/\/www.assent.com\/author\/jamie-wallisch\/\" class=\"author\" data-time=\"8\"><div class=\"img-wrap\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/03\/20230110_Assent_Headshots-Jamie-Wallisch-square.jpg\" alt=\"Jamie Wallisch\"><\/div><span>Jamie Wallisch<\/span><\/a><\/div><h4><a href=\"https:\/\/www.assent.com\/blog\/a-tidal-wave-of-new-esg-reporting-requirements\/\">A Tidal Wave of New ESG Reporting Requirements: CSRD and Beyond<\/a><\/h4><p>Under the EU Corporate Reporting Sustainability Directive (CRSD) manufacturers face new ESG reporting requirements.<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=csrd&#038;search_text=&#038;filter_order=\">CSRD<\/a><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><\/div><\/div><\/div><\/div><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/resources\/product-tours\/supply-chain-esg-tour\/\" aria-label=\"Supply Chain ESG Product Tour\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2023\/03\/LP-Hero-Product-Tour_ESG-1-optimized.jpg\" alt=\"\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/category\/interactive-tool\/\">Interactive Tool<\/a><\/span><\/div><h4><a href=\"https:\/\/www.assent.com\/resources\/product-tours\/supply-chain-esg-tour\/\">Supply Chain ESG Product Tour<\/a><\/h4><p>Take a self-guided tour and discover Assent\u2019s complete solution for every step of your supply chain ESG journey<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><\/div><\/div><\/div><\/div><div class=\"cell-lg-4 cell-sm-6 resource\"><div class=\"resource-inner\"><figure><a href=\"https:\/\/www.assent.com\/resources\/guide\/the-manufacturers-guide-to-avoiding-greenwashing\/\" aria-label=\"The Manufacturer&rsquo;s Guide to Avoiding Greenwashing\"><img decoding=\"async\" src=\"https:\/\/www.assent.com\/wp-content\/uploads\/2022\/06\/greenwashing-guide-card-img.jpg\" alt=\"\"><\/a><\/figure><div class=\"desc\"><div class=\"desc-inner\"><div class=\"cat-and-name\"><span class=\"cat\"><a class=\"cat-link\" href=\"https:\/\/www.assent.com\/fr\/category\/guide-fr\/\">Guide<\/a><\/span><\/div><h4><a href=\"https:\/\/www.assent.com\/resources\/guide\/the-manufacturers-guide-to-avoiding-greenwashing\/\">The Manufacturer&rsquo;s Guide to Avoiding Greenwashing<\/a><\/h4><p>Learn how to source defensible product, regulatory compliance, and supply chain data with insights from product sustainability experts.<\/p><\/div><div class=\"tag-wrap\"><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=esg&#038;search_text=&#038;filter_order=\">ESG<\/a><a rel=\"nofollow\" class=\"tag-link\" href=\"?pager=1&#038;filter=1&#038;tag[]=supply-chain-sustainability-management&#038;search_text=&#038;filter_order=\">Supply Chain Sustainability Management<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/section>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD) est un nouveau texte l\u00e9gislatif de l\u2019UE qui oblige les grandes entreprises et les petites et moyennes entreprises (PME) cot\u00e9es en bourse \u00e0 rendre compte de leurs performances en mati\u00e8re de durabilit\u00e9. <\/p>\n","protected":false},"featured_media":58495,"template":"","meta":{"_acf_changed":true,"_links_to":"","_links_to_target":""},"categories":[212],"tags":[488,292],"class_list":["post-58552","resource","type-resource","status-publish","has-post-thumbnail","hentry","category-article-dinformation","tag-csrd-fr","tag-esg-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>Qu\u2019est-ce que la directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises\u00a0? | Assent<\/title>\n<meta name=\"description\" content=\"La directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD) est un nouveau texte l\u00e9gislatif de l\u2019UE qui oblige les grandes entreprises et les petites et moyennes entreprises (PME) cot\u00e9es en bourse \u00e0 rendre compte de leurs 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