{"id":12200,"date":"2023-12-20T01:51:57","date_gmt":"2023-12-20T00:51:57","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=12200"},"modified":"2023-12-20T11:21:17","modified_gmt":"2023-12-20T10:21:17","slug":"deployer-les-esrs-un-outil-de-pilotage-au-service-de-la-transition-csrd","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=12200","title":{"rendered":"D\u00e9ployer les ESRS : un outil de pilotage au service de la transition (directive CSRD)"},"content":{"rendered":"<p style=\"text-align: justify;\">La France est le premier Etat membre de l\u2019Union europ\u00e9enne (UE) \u00e0 transposer la <strong>directive CSRD<\/strong> (<em>Corporate Sustainability Reporting Directive<\/em>), qui remplace la <strong>directive NFRD<\/strong> (<em>Non Financial Reporting Directive<\/em>) qui encadre aujourd\u2019hui les <a href=\"https:\/\/www.auditsi.eu\/?p=9307\">d\u00e9clarations de performance extra-financi\u00e8re (<strong>DPEF<\/strong>)<\/a> des soci\u00e9t\u00e9s europ\u00e9ennes. Cette transposition a \u00e9t\u00e9 effectu\u00e9e par l\u2019ordonnance n\u00b0 2023-1142 du 6 d\u00e9cembre 2023 relative \u00e0 la <strong>publication et \u00e0 la certification d\u2019informations en mati\u00e8re de durabilit\u00e9<\/strong> et aux obligations environnementales, sociales (et soci\u00e9tales) et de gouvernement d\u2019entreprise des soci\u00e9t\u00e9s commerciales (<strong>crit\u00e8res ESG<\/strong>).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12201\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/Deployer-ESRS.png\" alt=\"D\u00e9ployer ESRS\" width=\"614\" height=\"449\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/Deployer-ESRS.png 614w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/12\/Deployer-ESRS-300x219.png 300w\" sizes=\"auto, (max-width: 614px) 100vw, 614px\" \/><\/p>\n<p style=\"text-align: justify;\">L\u2019obligation de publication d\u2019informations en mati\u00e8re de durabilit\u00e9 sera obligatoire dans les <strong>rapports de gestion<\/strong> aff\u00e9rents aux exercices comptables :<\/p>\n<ul>\n<li>ouverts au 1er janvier 2024 pour les entreprises actuellement soumises \u00e0 la <a href=\"https:\/\/www.auditsi.eu\/?p=9307\">DPEF<\/a> (et donc pour la premi\u00e8re fois en 2025, \u00e0 la cl\u00f4ture de l\u2019exercice) ;<\/li>\n<li>ouverts au 1er janvier 2025 pour les autres grandes entreprises (pour une premi\u00e8re publication en 2026) ;<\/li>\n<li>ouverts au 1er janvier 2026 pour les PME cot\u00e9es (pour une premi\u00e8re publication en 2027) ;<\/li>\n<li>ouverts au 1er janvier 2028 pour les entreprises \u00e9trang\u00e8res d\u00e9passant le seuil de chiffre d\u2019affaires europ\u00e9en (pour une premi\u00e8re publication en 2029).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La <strong>complexit\u00e9<\/strong> de l\u2019\u00e9tablissement d\u2019un rapport de durabilit\u00e9 impose aux entreprises de <strong>s\u2019y pr\u00e9parer tr\u00e8s en avance<\/strong>, en particulier le recensement des informations \u00e0 publier, leur remont\u00e9e et leur traitement.<\/p>\n<p style=\"text-align: justify;\">Afin d&#8217;aider les entreprises dans la mise en oeuvre de la CSRD, l\u2019<strong>Autorit\u00e9 des Normes Comptables (ANC)<\/strong> a \u00e9labor\u00e9 un guide en concertation avec des organisations repr\u00e9sentantes des entreprises et des auditeurs, parmi lesquelles figurent l\u2019Association fran\u00e7aise des entreprises priv\u00e9es (AFEP), la Conf\u00e9d\u00e9ration des petites et moyennes entreprises (CPME), la Compagnie Nationale des Commissaires aux Comptes (CNCC), le Mouvement des Entreprises de France (MEDEF) et Middle Next.<\/p>\n<p style=\"text-align: justify;\">Ce guide sur l\u2019application des 12 \u00ab <strong>European Sustainability Reporting Standards<\/strong> \u00bb (ESRS) tout secteur vulgarise les exigences de publication pour les entreprises fran\u00e7aises soumises \u00e0 la \u00ab Corporate Sustainability Reporting Directive \u00bb (CSRD). Actuellement con\u00e7ue pour les entreprises d\u00e9j\u00e0 engag\u00e9es dans l\u2019\u00e9tablissement d\u2019un reporting de durabilit\u00e9, cette version sera adapt\u00e9e ult\u00e9rieurement afin d\u2019accompagner de mani\u00e8re plus p\u00e9dagogique les nouvelles entreprises entrantes.<\/p>\n<p style=\"text-align: justify;\">Guide \u00e0 t\u00e9l\u00e9charger ci-apr\u00e8s ou sur le site l&#8217;ANC.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"D%C3%A9ployer%20les%20ESRS%20%3A%20un%20outil%20de%20pilotage%20au%20service%20de%20la%20transition%20%28directive%20CSRD%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La France est le premier Etat membre de l\u2019Union europ\u00e9enne (UE) \u00e0 transposer la directive CSRD (Corporate Sustainability Reporting Directive), qui remplace la directive NFRD (Non Financial Reporting Directive) qui encadre aujourd\u2019hui les d\u00e9clarations de performance extra-financi\u00e8re (DPEF) des soci\u00e9t\u00e9s europ\u00e9ennes. Cette transposition a \u00e9t\u00e9 effectu\u00e9e par l\u2019ordonnance n\u00b0 2023-1142 du 6 d\u00e9cembre 2023 relative &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=12200\" class=\"more-link\">Continue reading &lsquo;D\u00e9ployer les ESRS : un outil de pilotage au service de la transition (directive CSRD)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"D%C3%A9ployer%20les%20ESRS%20%3A%20un%20outil%20de%20pilotage%20au%20service%20de%20la%20transition%20%28directive%20CSRD%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,469],"tags":[2017,1386,342,2502,3114,2652,2378,3116,3117,3118,2019,3115,2081],"class_list":["post-12200","post","type-post","status-publish","format-standard","hentry","category-breves","category-reglementation-et-demarche-daudit","tag-afep","tag-anc","tag-cncc","tag-cpme","tag-csrd","tag-dereglement-climatique","tag-dpef","tag-durabilite","tag-esg","tag-esrs","tag-medef","tag-nfrd","tag-rapport-de-gestion"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12200"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12200\/revisions"}],"predecessor-version":[{"id":12207,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12200\/revisions\/12207"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}