{"id":9307,"date":"2020-12-28T07:02:38","date_gmt":"2020-12-28T06:02:38","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9307"},"modified":"2020-12-05T23:28:08","modified_gmt":"2020-12-05T22:28:08","slug":"declaration-de-performance-extra-financiere-dpef-synthese-dpef-2019","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9307","title":{"rendered":"D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) : synth\u00e8se DPEF 2019"},"content":{"rendered":"<p style=\"text-align: justify;\">La transcription de la directive europ\u00e9enne du 22 octobre 2014 relative \u00e0 la publication d\u2019informations non financi\u00e8res sur le reporting extra-financier a donn\u00e9 lieu durant l\u2019\u00e9t\u00e9 2017 \u00e0 la publication d\u2019une ordonnance et de son d\u00e9cret d\u2019application (ordonnance du 19 juillet 2017 et d\u00e9cret du 9 ao\u00fbt 2017) rempla\u00e7ant le dispositif de reporting RSE dit \u00ab Grenelle II \u00bb.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=9309\" rel=\"attachment wp-att-9309\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9309\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY.png\" alt=\"DPEF DELOITTE EY\" width=\"1163\" height=\"640\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY.png 1163w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY-300x165.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY-1024x564.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY-768x423.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2020\/10\/DPEF-DELOITTE-EY-730x402.png 730w\" sizes=\"auto, (max-width: 1163px) 100vw, 1163px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Cette obligation r\u00e8glementaire consiste \u00e0 publier une d\u00e9claration comprenant les principaux risques RSE li\u00e9s \u00e0 l\u2019activit\u00e9 et se structure autour de 4 th\u00e9matiques : social-soci\u00e9tal, environnement, lutte contre la corruption et droits de l\u2019homme.<\/p>\n<p style=\"text-align: justify;\">La d\u00e9claration de performance extra-financi\u00e8re publi\u00e9e par les entreprises doit donc int\u00e9grer :<\/p>\n<ul>\n<li style=\"text-align: justify;\">La pr\u00e9sentation du \u00ab mod\u00e8le d\u2019affaires \u00bb ;<\/li>\n<li style=\"text-align: justify;\">Une analyse des principaux risques RSE ;<\/li>\n<li style=\"text-align: justify;\">Les politiques appliqu\u00e9es et proc\u00e9dures de diligence raisonnable ;<\/li>\n<li style=\"text-align: justify;\">Les r\u00e9sultats des politiques et indicateurs de performance.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette d\u00e9claration est plus pertinente et plus concise que le rapport RSE Grenelle II.<\/p>\n<p style=\"text-align: justify;\">L&#8217;obligation de production de la DPEF concerne les soci\u00e9t\u00e9s cot\u00e9es ou non non qui d\u00e9passent certains seuils. Les Soci\u00e9t\u00e9s Anonymes sont les principales soci\u00e9t\u00e9s concern\u00e9es d\u00e8s lors que leur total bilan ou CA et leur effectif d\u00e9passent les seuils suivants :<\/p>\n<ul>\n<li>20M\u20ac de bilan ou 40 M\u20ac de CA et 500 personnes pour les soci\u00e9t\u00e9s cot\u00e9es ;<\/li>\n<li>100M\u20ac de bilan ou 100 M\u20ac de CA et 500 personnes pour les soci\u00e9t\u00e9s non cot\u00e9es<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les filiales sont exempt\u00e9es d\u00e8s lors que leur soci\u00e9t\u00e9 m\u00e8re produit, en France ou dans un pays de l\u2019Union Europ\u00e9enne, une d\u00e9claration de performance extra-financi\u00e8re consolid\u00e9e.<\/p>\n<p style=\"text-align: justify;\">A l&#8217;heure actuelle, les SAS ne sont pas concern\u00e9es par la DPEF. Mais cela risque de changer. En effet, une proposition de loi a \u00e9t\u00e9 d\u00e9pos\u00e9e en ce sens au S\u00e9nat en octobre.<\/p>\n<p style=\"text-align: justify;\">Dans le contexte de la r\u00e9vision prochaine de la directive europ\u00e9enne sur la publication d&#8217;informations non financi\u00e8res, les cabinets Deloitte et EY ont dress\u00e9 le bilan, pour le Medef, de la 2e ann\u00e9e (2019) de mise en \u0153uvre de la DPEF. Il en ressort que les entreprises \u00e9toffent leurs informations et sont plus transparentes. La synth\u00e8se de ces travaux est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/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 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%A9claration%20de%20Performance%20Extra-Financi%C3%A8re%20%28DPEF%29%20%3A%20synth%C3%A8se%20DPEF%202019\";<\/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 transcription de la directive europ\u00e9enne du 22 octobre 2014 relative \u00e0 la publication d\u2019informations non financi\u00e8res sur le reporting extra-financier a donn\u00e9 lieu durant l\u2019\u00e9t\u00e9 2017 \u00e0 la publication d\u2019une ordonnance et de son d\u00e9cret d\u2019application (ordonnance du 19 juillet 2017 et d\u00e9cret du 9 ao\u00fbt 2017) rempla\u00e7ant le dispositif de reporting RSE dit &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9307\" class=\"more-link\">Continue reading &lsquo;D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) : synth\u00e8se DPEF 2019&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%A9claration%20de%20Performance%20Extra-Financi%C3%A8re%20%28DPEF%29%20%3A%20synth%C3%A8se%20DPEF%202019\";<\/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":[40,469],"tags":[1986,1346,2380,2378,2384,2379,1048,1044,2383,2019,1045,2381,2382,81],"class_list":["post-9307","post","type-post","status-publish","format-standard","hentry","category-controle-des-comptes","category-reglementation-et-demarche-daudit","tag-analyse-des-risques","tag-corruption","tag-deloitte","tag-dpef","tag-droits-de-lhomme","tag-ey","tag-grenelle-de-lenvironnement","tag-impact-environnemental","tag-lutte-contre-la-corruption","tag-medef","tag-rse","tag-social","tag-societal","tag-transparence"],"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\/9307","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=9307"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9307\/revisions"}],"predecessor-version":[{"id":9311,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9307\/revisions\/9311"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}