{"id":70406,"date":"2025-05-20T12:28:37","date_gmt":"2025-05-20T11:28:37","guid":{"rendered":"https:\/\/www.achilles.com\/csrd\/"},"modified":"2026-01-15T14:33:00","modified_gmt":"2026-01-15T14:33:00","slug":"csrd","status":"publish","type":"page","link":"https:\/\/www.achilles.com\/fr\/csrd\/","title":{"rendered":"CSRD"},"content":{"rendered":"    <div class=\"top_section\">\n        <div class=\"container\">\n            <div class=\"top_info\">\n                                    <h1 class=\"top_title\">CSRD (Directive sur le reporting de durabilit\u00e9 des entreprises)<\/h1>\n                                    <div class=\"top_text\">\n                        <div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"1fa65966-f1cf-4156-b1a1-1ff342e22458\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"270\" data-is-last-node=\"\" data-is-only-node=\"\">La CSRD red\u00e9finit la mani\u00e8re dont les entreprises doivent rendre compte de leurs performances en mati\u00e8re de durabilit\u00e9. Achilles vous aide \u00e0 collecter, valider et structurer les informations ESG de votre cha\u00eene d\u2019approvisionnement, \u00e0 partir de donn\u00e9es fiables et tra\u00e7ables.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                    <\/div>\n                                    <div class=\"top_buttons\">\n                                                    <a class=\"btn btn_big\" href=\"#CSRDForm\">Parlez \u00e0 un expert<\/a>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n        <div class=\"top_media\">\n\t\t\t            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/07\/AdobeStock_597633716-scaled-1.jpeg\" alt=\"\">\n                    <\/div>\n    <\/div>\n\n\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <h2 class=\"title_page\">Qu\u2019est-ce que la CSRD ?<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"72314943-e2ef-43fd-97cb-dbd1ff0212ce\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"280\">La directive sur le reporting de durabilit\u00e9 des entreprises (CSRD) impose \u00e0 certaines entreprises l\u2019obligation de communiquer des informations de durabilit\u00e9 de mani\u00e8re fiable, v\u00e9rifiable et tra\u00e7able, conform\u00e9ment aux European Sustainability Reporting Standards (ESRS).<\/p>\n<p data-start=\"282\" data-end=\"518\" data-is-last-node=\"\" data-is-only-node=\"\">La CSRD \u00e9largit le p\u00e9rim\u00e8tre et le niveau d\u2019exigence du reporting ESG, en int\u00e9grant des informations d\u00e9taill\u00e9es sur les impacts, les risques et les opportunit\u00e9s, y compris ceux li\u00e9s \u00e0 la cha\u00eene de valeur et aux fournisseurs.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.achilles.com\/it\/informazione-settoriali\/la-direttiva-ue-sulla-rendicontazione-della-sostenibilita-delle-imprese-come-influisce-sulle-imprese-a-livello-globale\/\">D\u00e9couvrez comment la CSRD impacte votre entreprise<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/CSRD-3.png\" width=\"400\" alt=\"European flag with CSRD legislation written at centre\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                                <div class=\"content_wrap align_vertical\">\r\n                    <div class=\"content_info ogo\">\r\n                                                <h2 class=\"title_section\">\u00c0 qui s\u2019applique la CSRD apr\u00e8s le paquet Omnibus ?<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p data-start=\"0\" data-end=\"331\">Apr\u00e8s l\u2019approbation par le Parlement europ\u00e9en du texte d\u00e9finitif du paquet Omnibus, la CSRD s\u2019appliquera exclusivement \u00e0 un p\u00e9rim\u00e8tre plus restreint d\u2019entreprises. L\u2019obligation de reporting des informations de durabilit\u00e9 est d\u00e9sormais limit\u00e9e aux organisations qui remplissent simultan\u00e9ment les deux crit\u00e8res suivants :<\/p>\n<ul data-start=\"333\" data-end=\"431\">\n<li data-start=\"333\" data-end=\"367\">\n<p data-start=\"335\" data-end=\"367\">Plus de 1 000 employ\u00e9s, et<\/p>\n<\/li>\n<li data-start=\"368\" data-end=\"431\">\n<p data-start=\"370\" data-end=\"431\">Plus de 450 millions d\u2019euros de chiffre d\u2019affaires annuel<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"433\" data-end=\"567\">Les PME cot\u00e9es, ainsi que la majorit\u00e9 des petites et moyennes entreprises, restent exclues du champ d\u2019application obligatoire.<\/p>\n<p data-start=\"569\" data-end=\"769\" data-is-last-node=\"\" data-is-only-node=\"\">Aux fins de l\u2019application de la directive CSRD, les entreprises concern\u00e9es devront publier leur reporting en 2028, sur la base de l\u2019exercice 2027, conform\u00e9ment aux normes europ\u00e9ennes ESRS.<\/p>\n                        <\/div>\r\n                                            <\/div>\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/01\/Diseno-sin-titulo-53.png\" alt=\"\">\r\n                    <\/div>\r\n                                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n    \n\n    <div class=\"content_section bg_grey\">\r\n        <div class=\"container\">\r\n                        <div class=\"description_section big\">\r\n                                <h2 class=\"title_section\">Comment Achilles aide-t-elle \u00e0 se conformer \u00e0 la CSRD ?<\/h2>\r\n                                <div class=\"typical_text middle_text\">\r\n                    <p data-start=\"0\" data-end=\"365\">La CSRD exige des entreprises qu\u2019elles publient des informations ESG fiables, v\u00e9rifiables et tra\u00e7ables. Pour r\u00e9pondre \u00e0 ces exigences, il ne suffit pas de produire un rapport : il est essentiel de disposer de donn\u00e9es solides, de processus de validation et d\u2019une plateforme permettant de structurer et de g\u00e9rer le reporting conform\u00e9ment aux ESRS.<\/p>\n<p data-start=\"367\" data-end=\"510\" data-is-last-node=\"\" data-is-only-node=\"\">Achilles accompagne les organisations tout au long de ce parcours, de la collecte des donn\u00e9es jusqu\u2019\u00e0 la pr\u00e9paration du reporting CSRD.<\/p>\n                <\/div>\r\n                            <\/div>\r\n                                    <div class=\"features_wrap\">\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/03\/geopolitical-icon-2.png\" alt=\"construction document icon\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Collecte et validation des donn\u00e9es ESG de la cha\u00eene d\u2019approvisionnement<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Achilles aide les entreprises \u00e0 collecter des informations ESG aupr\u00e8s de leurs fournisseurs de mani\u00e8re structur\u00e9e et \u00e9volutive, gr\u00e2ce \u00e0 des questionnaires, des programmes de d\u00e9veloppement des fournisseurs et des audits, r\u00e9alis\u00e9s \u00e0 distance ou sur site, qui apportent un niveau suppl\u00e9mentaire de v\u00e9rification et des preuves objectives.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Collecte et validation des donn\u00e9es ESG de la cha\u00eene d\u2019approvisionnement - Audits sur site\" href=\"#CSRDForm\">Audits sur site<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/08\/real-world-sSupplier-documentation-icon.png\" alt=\"Icon showing third party data feeds into the Achilles system\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Visibilit\u00e9, tra\u00e7abilit\u00e9 et analyse avec Achilles Analytics<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Toutes les informations collect\u00e9es sont consolid\u00e9es et visualis\u00e9es dans Achilles Analytics, offrant aux \u00e9quipes durabilit\u00e9 et achats une vue structur\u00e9e et r\u00e9utilisable pour le reporting et la prise de d\u00e9cision.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Visibilit\u00e9, tra\u00e7abilit\u00e9 et analyse avec Achilles Analytics - Achilles Analytics\" href=\"https:\/\/www.achilles.com\/it\/analisi-e-reportistica\/\">Achilles Analytics<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/02\/Network-structure-icon.png\" alt=\"Network structure icon\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Comply360 : une plateforme con\u00e7ue pour la conformit\u00e9 \u00e0 la CSRD<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Pour aller plus loin dans la gestion de la conformit\u00e9 r\u00e9glementaire, Achilles propose Comply360, une plateforme sp\u00e9cialement con\u00e7ue pour aider les entreprises \u00e0 pr\u00e9parer, g\u00e9rer et maintenir leur reporting en conformit\u00e9 avec des r\u00e9glementations telles que la CSRD.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Comply360 : une plateforme con\u00e7ue pour la conformit\u00e9 \u00e0 la CSRD - Comply360\" href=\"https:\/\/www.achilles.com\/it\/achilles-comply360\/\">Comply360<\/a>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                <\/div>\r\n    <\/div>\r\n\n\n            <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap align_vertical\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">Groupe LinkedIn<\/p>\r\n                                                <h2 class=\"title_page\">Communaut\u00e9 CSDDD et CSRD<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p data-start=\"0\" data-end=\"185\">Restez inform\u00e9 des \u00e9volutions de la CSDDD et de la CSRD, partagez vos exp\u00e9riences et apprenez aux c\u00f4t\u00e9s d\u2019autres professionnels des achats, de la conformit\u00e9 et de la durabilit\u00e9.<\/p>\n<p data-start=\"187\" data-end=\"393\" data-is-last-node=\"\" data-is-only-node=\"\">Dans ce groupe, nous analysons les actualit\u00e9s r\u00e9glementaires, les bonnes pratiques et des cas concrets afin de vous aider \u00e0 prendre de meilleures d\u00e9cisions pour votre cha\u00eene d\u2019approvisionnement.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.linkedin.com\/groups\/9558545\/\">Rejoignez la communaut\u00e9<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/01\/ChatGPT-Image-7-ene-2026-12_48_12.png\" alt=\"\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"hero_section\">\r\n           <div class=\"hero_media\">\r\n                                <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/01\/Diseno-sin-titulo-57.png\" alt=\"\">\r\n                            <\/div>\r\n            <div class=\"container\">\r\n                <div class=\"hero_wrapper\">\r\n                    <div class=\"hero_info\">\r\n                                                <h2 class=\"title_section\">Guide gratuite<\/h2>\r\n                                                <h5 class=\"title_small\">Votre guide complet sur la CSRD<\/h5>\r\n                                                <div class=\"typical_text middle_text\">\r\n                            <p>T\u00e9l\u00e9chargez votre guide complet sur la CSRD. Le guide est actuellement en cours de mise \u00e0 jour afin de refl\u00e9ter les derni\u00e8res \u00e9volutions.\r\n<\/p>\r\n                        <\/div>\r\n                                                <div class=\"content_buttons\">\r\n                                                        <a class=\"btn btn_big btn_white\" aria-label=\" - T\u00e9l\u00e9charger le guide\" href=\"https:\/\/share.hsforms.com\/1L59wS5wvTRa05FZkdf-aWQ37h82\">T\u00e9l\u00e9charger le guide<\/a>\r\n                                                    <\/div>\r\n                                            <\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <h2 class=\"title_page\">Introduction \u00e0 la double mat\u00e9rialit\u00e9 dans la CSRD<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p data-start=\"0\" data-end=\"280\">La durabilit\u00e9 occupe une place de plus en plus centrale dans l\u2019agenda des entreprises \u2014 et avec des r\u00e9glementations comme la CSRD, les organisations doivent d\u00e9montrer qu\u2019elles comprennent non seulement comment le monde les influence, mais aussi comment elles influencent le monde.<\/p>\n<p data-start=\"282\" data-end=\"523\" data-is-last-node=\"\" data-is-only-node=\"\">Une analyse de mat\u00e9rialit\u00e9 permet d\u2019identifier les enjeux les plus pertinents.<br data-start=\"360\" data-end=\"363\" \/>Cet article explore comment la double mat\u00e9rialit\u00e9 va plus loin, en \u00e9quilibrant le risque financier avec les impacts sociaux et environnementaux plus larges.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.achilles.com\/it\/informazioni-settoriali\/doppia-materialita-sostenibilita-aziendale\/\">Plus d\u2019informations<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Double-materiality-ESG.png\" width=\"400\" alt=\"Infographic representing sustainable business\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">GUIDE<\/p>\r\n                                                <h2 class=\"title_page\">Votre guide des normes th\u00e9matiques de la CSRD<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"80e39822-74a4-4ac7-b745-e8329d9b2a62\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"376\" data-is-last-node=\"\" data-is-only-node=\"\">La CSRD comprend 12 normes : deux normes transversales (ESRS 1 et ESRS 2) et dix normes th\u00e9matiques couvrant les dimensions environnementale, sociale et de gouvernance.<br data-start=\"180\" data-end=\"183\" \/>Parmi ces dix normes th\u00e9matiques, trois se concentrent plus sp\u00e9cifiquement sur le reporting de la cha\u00eene de valeur.<br data-start=\"302\" data-end=\"305\" \/>Nous proposons ici un r\u00e9capitulatif clair et utile de chacune d\u2019entre elles.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.achilles.com\/it\/informazioni-settoriali\/introduzione-alle-nuove-norme-dellue-utilizzate-nella-csrd\/\">Lire<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/ESG-image-no-background.png\" width=\"400\" alt=\"ESG letters\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    \n\n    <div class=\"content_section\">\r\n        <div class=\"container\">\r\n                        <div class=\"posts_panel\">\r\n                <div class=\"description_section\">\r\n                                        <p class=\"title_category\">S\u00c9LECTIONN\u00c9 POUR VOUS<\/p>\r\n                     \r\n                    <h2 class=\"title_section\">Les derni\u00e8res actualit\u00e9s<\/h2>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                    <div class=\"posts_wrap\">\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/fr\/informations-sectorielles\/emicela-fournisseur-de-lhospitalite\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/05\/ILCE-7M4-1776-arw_DxO_DeepPRIME.jpg\" alt=\"Emicela : comment renforcer la cr\u00e9dibilit\u00e9 et la durabilit\u00e9 en tant que fournisseur du secteur de l&#8217;hospitalit\u00e9\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Informations sectorielles<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/fr\/informations-sectorielles\/emicela-fournisseur-de-lhospitalite\/\">Emicela : comment renforcer la cr\u00e9dibilit\u00e9 et la durabilit\u00e9 en tant que fournisseur du secteur de l&#8217;hospitalit\u00e9<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/fr\/informations-sectorielles\/checklist-5-signes-que-vous-manquez-de-visibilite-sur-vos-fournisseurs\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/04\/laptop-data-analysis.jpg\" alt=\"Checklist : 5 signes que vous manquez de visibilit\u00e9 sur vos fournisseurs\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Articles<\/li>\r\n                                                        <li>Informations sectorielles<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/fr\/informations-sectorielles\/checklist-5-signes-que-vous-manquez-de-visibilite-sur-vos-fournisseurs\/\">Checklist : 5 signes que vous manquez de visibilit\u00e9 sur vos fournisseurs<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/fr\/lenquete-mondiale-dachilles-revele-dimportantes-lacunes-de-visibilite-dans-les-chaines-dapprovisionnement\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/03\/Web-page-top-banner-thumbnail-of-Achilles-Global-Supplier-Risk-and-Sustainability-Survey-2026.jpg\" alt=\"L&#8217;enqu\u00eate mondiale d&#8217;Achilles r\u00e9v\u00e8le d&#8217;importantes lacunes de visibilit\u00e9 dans les cha\u00eenes d&#8217;approvisionnement\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Communiqu\u00e9s de presse<\/li>\r\n                                                        <li>Informations sectorielles<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/fr\/lenquete-mondiale-dachilles-revele-dimportantes-lacunes-de-visibilite-dans-les-chaines-dapprovisionnement\/\">L&#8217;enqu\u00eate mondiale d&#8217;Achilles r\u00e9v\u00e8le d&#8217;importantes lacunes de visibilit\u00e9 dans les cha\u00eenes d&#8217;approvisionnement<\/a>\r\n                <\/div>\r\n                            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n\n\n    <div class=\"content_section page_default_text\">\r\n        <div class=\"container\">\r\n            <article class=\"article_wrap\">\r\n                <div class=\"article_main\">\r\n                    <div class=\"typical_text\">\r\n                        <p data-start=\"0\" data-end=\"7\"><strong data-start=\"0\" data-end=\"7\">FAQ<\/strong><\/p>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"17b0b8da-9e80-4eba-870b-f701d16ed5b8\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"a117b182-0522-4cbe-bdca-d01ace856744\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"9\" data-end=\"436\"><strong data-start=\"9\" data-end=\"96\">1. Comment savoir si mon entreprise est tenue de se conformer \u00e0 la directive CSRD ?<\/strong><br data-start=\"96\" data-end=\"99\" \/>Apr\u00e8s l\u2019approbation du paquet Omnibus par le Parlement europ\u00e9en, la directive CSRD sera obligatoire uniquement pour les entreprises comptant plus de 1 000 employ\u00e9s et r\u00e9alisant un chiffre d\u2019affaires annuel de 450 millions d\u2019euros. Son application d\u00e9bute en janvier 2027. Les PME cot\u00e9es restent exclues du champ d\u2019application obligatoire.<\/p>\n<p data-start=\"438\" data-end=\"856\"><strong data-start=\"438\" data-end=\"518\">2. Si mon entreprise est en dehors du champ l\u00e9gal, dois-je quand m\u00eame agir ?<\/strong><br data-start=\"518\" data-end=\"521\" \/>M\u00eame si vous n\u2019\u00eates pas soumis \u00e0 la CSRD, de nombreuses entreprises continueront de recevoir des demandes d\u2019informations ESG de la part de clients, d\u2019institutions financi\u00e8res et d\u2019investisseurs qui, eux, rel\u00e8vent de la directive. En pratique, la CSRD continuera d\u2019avoir un impact sur une grande partie de la cha\u00eene d\u2019approvisionnement.<\/p>\n<p data-start=\"858\" data-end=\"1237\"><strong data-start=\"858\" data-end=\"922\">3. Quel type d\u2019informations la directive CSRD exige-t-elle ?<\/strong><br data-start=\"922\" data-end=\"925\" \/>La CSRD impose la publication d\u2019informations ESG fiables, v\u00e9rifiables et tra\u00e7ables, conform\u00e9ment aux <em data-start=\"1026\" data-end=\"1071\">European Sustainability Reporting Standards<\/em> (ESRS). Cela inclut des donn\u00e9es sur les impacts, les risques et les opportunit\u00e9s, ainsi que des informations pertinentes sur la cha\u00eene de valeur et les fournisseurs.<\/p>\n<p data-start=\"1239\" data-end=\"1641\"><strong data-start=\"1239\" data-end=\"1315\">4. Quel r\u00f4le joue la cha\u00eene d\u2019approvisionnement dans la directive CSRD ?<\/strong><br data-start=\"1315\" data-end=\"1318\" \/>La cha\u00eene d\u2019approvisionnement est centrale dans le reporting CSRD. De nombreuses m\u00e9triques exig\u00e9es par les ESRS reposent sur des informations provenant des fournisseurs, en particulier dans les domaines environnemental et social. Sans donn\u00e9es fiables issues de la cha\u00eene de valeur, la conformit\u00e9 \u00e0 la CSRD devient complexe.<\/p>\n<p data-start=\"1643\" data-end=\"1984\"><strong data-start=\"1643\" data-end=\"1714\">5. Les informations des fournisseurs doivent-elles \u00eatre v\u00e9rifi\u00e9es ?<\/strong><br data-start=\"1714\" data-end=\"1717\" \/>La CSRD met fortement l\u2019accent sur la qualit\u00e9 et la fiabilit\u00e9 des donn\u00e9es. La validation des informations par des contr\u00f4les documentaires, des processus internes ou des audits ESG renforce la cr\u00e9dibilit\u00e9 du reporting et facilite les d\u00e9marches de v\u00e9rification externe.<\/p>\n<p data-start=\"1986\" data-end=\"2402\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"1986\" data-end=\"2062\">6. Comment Achilles peut-elle aider \u00e0 se conformer \u00e0 la directive CSRD ?<\/strong><br data-start=\"2062\" data-end=\"2065\" \/>Achilles accompagne la conformit\u00e9 \u00e0 la CSRD gr\u00e2ce \u00e0 la collecte et \u00e0 la validation des donn\u00e9es ESG des fournisseurs, aux audits et programmes de d\u00e9veloppement, \u00e0 la visibilit\u00e9 et \u00e0 l\u2019analyse des informations via <em data-start=\"2277\" data-end=\"2297\">Achilles Analytics<\/em>, ainsi qu\u2019\u00e0 une gestion structur\u00e9e du reporting conforme aux ESRS au moyen de la plateforme <em data-start=\"2390\" data-end=\"2401\">Comply360<\/em>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n \r\n                    <\/div>\r\n                <\/div>\r\n            <\/article>\r\n        <\/div>\r\n    <\/div>\r\n\n\n    <div class=\"request_section\" id=\"CSRDForm\">\r\n        <div class=\"contact_bg\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/12\/iStock-1302342022-scaled.jpg\" alt=\"Image abstraite turquoise repr\u00e9sentant de l'eau de mer et un ciel nuageux\">\r\n                    <\/div>\r\n        <div class=\"container\">\r\n            <div class=\"request_inner\">\r\n                                <div class=\"request_wrapper\">\r\n                <h2 class=\"title_section\">Demande de rappel<\/h2>\r\n                <\/div>\r\n                                <div class=\"request_box\">\r\n                                        <h5 class=\"contact_content_subtitle\">Prenez rendez-vous avec un consultant Achilles<\/h5>\r\n                    <script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script>\r\n<script>\r\n  hbspt.forms.create({\r\n    portalId: \"5387762\",\r\n    formId: \"1e0839c4-29f8-48a7-a35a-0c09c54a2433\",\r\n    region: \"na1\"\r\n  });\r\n<\/script>                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":true,"content-type":"","footnotes":""},"class_list":["post-70406","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/pages\/70406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/comments?post=70406"}],"version-history":[{"count":0,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/pages\/70406\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/media?parent=70406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}