{"id":34263,"date":"2025-06-02T12:46:57","date_gmt":"2025-06-02T11:46:57","guid":{"rendered":"https:\/\/www.achilles.com\/guia-de-la-directiva-de-informes-de-sostenibilidad-empresarial-csrd\/"},"modified":"2025-07-29T14:50:45","modified_gmt":"2025-07-29T13:50:45","slug":"guide-de-la-directive-sur-le-reporting-de-durabilite-des-entreprises-csrd","status":"publish","type":"post","link":"https:\/\/www.achilles.com\/fr\/informations-sectorielles\/guide-csrd\/","title":{"rendered":"Guide de la Directive sur le Reporting de Durabilit\u00e9 des Entreprises (CSRD)"},"content":{"rendered":"\n<p><strong>Les entreprises du monde entier se retrouvent confront\u00e9es \u00e0 une nouvelle \u00e8re de reporting r\u00e9glementaire, ainsi qu\u2019\u00e0 des attentes des parties prenantes qui exigent d\u00e9sormais d\u2019elles qu\u2019elles approfondissent l\u2019impact que leurs activit\u00e9s commerciales peuvent avoir sur les personnes et la plan\u00e8te, et qu\u2019elles en rendent compte &#8211; afin de permettre aux investisseurs, aux consommateurs et \u00e0 d\u2019autres parties prenantes d\u2019\u00e9valuer la performance d\u2019une entreprise en mati\u00e8re de durabilit\u00e9.<\/strong><\/p>\n\n\n\n<p>\u00c0 bien des \u00e9gards, l\u2019Union europ\u00e9enne a ouvert la voie avec une s\u00e9rie de directives visant \u00e0 soutenir la justice sociale et \u00e0 r\u00e9duire l\u2019impact sur l\u2019environnement. La Directive sur le Reporting de Durabilit\u00e9 des Entreprises est l\u2019une de ces initiatives &#8211; faisant de l\u2019entreprise \u00e9thique non seulement un moyen de diff\u00e9renciation concurrentielle, mais aussi une exigence r\u00e9glementaire avec d\u2019importantes implications commerciales en cas de non-respect.<\/p>\n\n\n\n<p>Dans ce guide, nous examinons de mani\u00e8re d\u00e9taill\u00e9e la Directive sur le Reporting de Durabilit\u00e9 des Entreprises (CSRD), \u00e0 qui elle s\u2019applique, ce que cela signifie pour les organisations qui doivent se conformer et nous fournissons des conseils sur la mani\u00e8re de se lancer bas\u00e9s sur notre propre exp\u00e9rience de soutien aux organisations dans le reporting de leur performance en mati\u00e8re de durabilit\u00e9, notamment en ce qui concerne les risques et les opportunit\u00e9s associ\u00e9s \u00e0 la cha\u00eene de valeur et au carbone.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"635\" height=\"891\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2024\/02\/CSRD-cover-french.png\" alt=\"\" class=\"wp-image-34265\" style=\"width:420px;height:auto\" srcset=\"https:\/\/www.achilles.com\/app\/uploads\/2024\/02\/CSRD-cover-french.png 635w, https:\/\/www.achilles.com\/app\/uploads\/2024\/02\/CSRD-cover-french-214x300.png 214w\" sizes=\"auto, (max-width: 635px) 100vw, 635px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Ce guide comprend :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une vue d&#8217;ensemble de la Directive sur le Reporting de Durabilit\u00e9 des Entreprises (CRSD) et de ce qu&#8217;elle englobe.<\/li>\n\n\n\n<li>L&#8217;importance de la CRSD.<\/li>\n\n\n\n<li>Les organisations tenues de se conformer.<\/li>\n\n\n\n<li>Les obligations pour les entreprises et les dirigeants.<\/li>\n\n\n\n<li>Les exigences en mati\u00e8re de rapports conformes \u00e0 la CRSD.<\/li>\n\n\n\n<li>Ce qu&#8217;implique la r\u00e9alisation d&#8217;une \u00e9valuation de double mat\u00e9rialit\u00e9.<\/li>\n\n\n\n<li>Les avantages et d\u00e9fis de la conformit\u00e9.<\/li>\n\n\n\n<li>Des conseils pratiques sur la mani\u00e8re de commencer.<\/li>\n<\/ul>\n\n\n\n<p>Remplissez le formulaire pour t\u00e9l\u00e9charger le guide.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises du monde entier se retrouvent confront\u00e9es \u00e0 une nouvelle \u00e8re de reporting r\u00e9glementaire, ainsi qu\u2019\u00e0 des attentes des parties prenantes qui exigent d\u00e9sormais d\u2019elles qu\u2019elles approfondissent l\u2019impact que leurs activit\u00e9s commerciales peuvent avoir sur les personnes et la plan\u00e8te, et qu\u2019elles en rendent compte &#8211; afin de permettre aux investisseurs, aux consommateurs et [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":34265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","wds_primary_category":4178,"wds_primary_industry_tax":0,"wds_primary_topic_tax":0,"wds_primary_post_region_tax":0,"footnotes":""},"categories":[4178,1112],"tags":[],"industry_tax":[4126,4127,4128,4135,4129,4130,4131,4099,4134,4133,4132,4000,4136,4276,4137,4138],"topic_tax":[4338],"post_region_tax":[11489],"class_list":["post-34263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides","category-informations-sectorielles","industry_tax-automotive-fr","industry_tax-banque-et-finance-fr","industry_tax-chimique-fr","industry_tax-commerce-de-detail-fr","industry_tax-construction-fr","industry_tax-consumer-goods-fr","industry_tax-energi-fr","industry_tax-miniere-et-ciment-fr","industry_tax-pharmaceutique-fr","industry_tax-produccion-industrial-fr","industry_tax-secteur-de-la-sante-fr","industry_tax-services-fr","industry_tax-telecommunication-fr","industry_tax-tous-fr","industry_tax-transporte-fr","industry_tax-utilities-fr","topic_tax-conformite-et-legislation-fr","post_region_tax-seu-f"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/posts\/34263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"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=34263"}],"version-history":[{"count":0,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/posts\/34263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/media\/34265"}],"wp:attachment":[{"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/media?parent=34263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/categories?post=34263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/tags?post=34263"},{"taxonomy":"industry_tax","embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/industry_tax?post=34263"},{"taxonomy":"topic_tax","embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/topic_tax?post=34263"},{"taxonomy":"post_region_tax","embeddable":true,"href":"https:\/\/www.achilles.com\/fr\/wp-json\/wp\/v2\/post_region_tax?post=34263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}