{"id":15568,"date":"2025-12-09T12:34:41","date_gmt":"2025-12-09T12:34:41","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/reporting-de-durabilite-crsd-version-actualisee-du-guide-dapplication-des-normes-de-durabilite\/"},"modified":"2025-12-09T12:34:41","modified_gmt":"2025-12-09T12:34:41","slug":"reporting-de-durabilite-crsd-version-actualisee-du-guide-dapplication-des-normes-de-durabilite","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/reporting-de-durabilite-crsd-version-actualisee-du-guide-dapplication-des-normes-de-durabilite\/","title":{"rendered":"Reporting de durabilit\u00e9 CRSD : version actualis\u00e9e du guide d\u2019application des normes de durabilit\u00e9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">28 juin 2024<\/p>\n\n\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p style=\"text-align: justify;\">Le 17 juin, l\u2019ANC a pr\u00e9sent\u00e9 une version actualis\u00e9e de son guide d\u2019application sur la directive sur le reporting de durabilit\u00e9, \u00ab\u00a0CSRD\u00a0\u00bb.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Intitul\u00e9 \u00ab\u00a0D\u00e9ployer les ESRS : Un outil de pilotage au service de la transition\u00a0\u00bb, ce guide est destin\u00e9 aux entreprises soumises \u00e0 la directive \u00e0 partir de l\u2019exercice de 2024 ou de l\u2019exercice de 2025, c\u2019est-\u00e0-dire celles r\u00e9pondant \u00e0 deux des trois crit\u00e8res ci-apr\u00e8s\u00a0:<\/p>\n<ul>\n<li>plus de 250 salari\u00e9s,<\/li>\n<li style=\"text-align: justify;\">plus de 50 millions d\u2019euros en chiffre d\u2019affaires (ou 60 millions d\u2019euros pour les groupes consolid\u00e9s),<\/li>\n<li style=\"text-align: justify;\">plus de 25 millions d\u2019euros en bilan (ou 30 millions d\u2019euros pour les groupes consolid\u00e9s).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ce guide a vocation \u00e0 vulgariser les 12 standards de durabilit\u00e9 publi\u00e9s le 31 juillet 2023, appel\u00e9s les European Sustainability Reporting Standards, \u00ab\u00a0ESRS\u00a0\u00bb. Il vise \u00e0 \u00e9galement \u00e0 promouvoir des pratiques homog\u00e8nes, et adapter la mise en application des ESRS au cadre fran\u00e7ais en d\u00e9passant les probl\u00e8mes de traduction constat\u00e9s. Une premi\u00e8re version avait \u00e9t\u00e9 publi\u00e9e en d\u00e9cembre 2023 couvrant les ESRS 1 (principes de reporting, double mat\u00e9rialit\u00e9, chaine de valeur, etc.), les ESRS 2 (informations g\u00e9n\u00e9rales sur l&rsquo;entreprise), les ESRS S1 (ressources humaines) et les ESRS E1 (climat). Cette nouvelle version compl\u00e8te celle de d\u00e9cembre 2023 et inclut des fiches th\u00e9matiques sur la <strong>biodiversit\u00e9 et les \u00e9cosyst\u00e8mes<\/strong> (ESRS E4), les <strong>parties prenantes de la cha\u00eene de valeur<\/strong> (S2-S4), et la <strong>conduite des affaires<\/strong> (G1). Une troisi\u00e8me version sera publi\u00e9e d\u2019ici la fin de l\u2019ann\u00e9e afin de couvrir les ESRS restantes.<\/p>\n<ul>\n<li><a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.anc.gouv.fr%2Ffiles%2Flive%2Fsites%2Fanc%2Ffiles%2Fcontributed%2FANC%2FGuide_durabilit%25C3%25A9_2024.pdf&amp;data=05%7C02%7Cjguiraud%40cpme.fr%7C2233b8a885b340b631a808dc95458531%7C85ee39946c254ff08a55d4d12adc490c%7C0%7C0%7C638549373023322347%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=5QIWOCzWzgW%2Fj8zsVxaK53qBoy6wgZ5dKbamVoXBkAk%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">Guide d\u2019application \u2013 version juin 2024<\/a><\/li>\n<li><a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.anc.gouv.fr%2Ffiles%2Flive%2Fsites%2Fanc%2Ffiles%2Fcontributed%2FANC%2F2_Normes_internationales%2FNI%25202022%2FNormes%2520de%2520durabilite%2F2024%2FANC_Webinaire_ESRS_17-06-2024.pdf&amp;data=05%7C02%7Cjguiraud%40cpme.fr%7C2233b8a885b340b631a808dc95458531%7C85ee39946c254ff08a55d4d12adc490c%7C0%7C0%7C638549373023328237%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=47xg0Yn37jumJN7INtoYwxR%2FYCn2D%2FV73DgMXWrQIoI%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">Pr\u00e9sentation du webinaire de pr\u00e9sentation 17 juin 2024<\/a><\/li>\n<li><a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fvideo.finances.gouv.fr%2Fwatch%2Fplayer%2Fplayer%2Fpubkey%2Fc0b3294c543c288817b7%2Fid%2F5f66391d6ae425b56c4bf62be13221%2Fviewcode%2Fdefault%3Ftheme%3Dtheme1&amp;data=05%7C02%7Cjguiraud%40cpme.fr%7C2233b8a885b340b631a808dc95458531%7C85ee39946c254ff08a55d4d12adc490c%7C0%7C0%7C638549373023334041%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=fyHKjv8jSMa9qoI%2FwNjGDeq%2BxIOftHBL%2FYaEcpgQjK4%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">Replay du webinaire de pr\u00e9sentation 17 juin <\/a><\/li>\n<\/ul>\n<p>Ce guide vient compl\u00e9ter d\u2019autres textes, \u00e0 savoir\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">la directive CSRD m\u00eame et sa transposition fran\u00e7aise (ordonnance du 6 d\u00e9cembre 2023)<\/li>\n<li style=\"text-align: justify;\">les ESRS en elles-m\u00eames approuv\u00e9es par acte d\u00e9l\u00e9gu\u00e9 de la Commission europ\u00e9enne du 31 juillet 2023<\/li>\n<li style=\"text-align: justify;\">les guides d\u2019application de l&rsquo;EFRAG relatifs \u00e0 l\u2019analyse de mat\u00e9rialit\u00e9, la cha\u00eene de valeur et les points de donn\u00e9es demand\u00e9es dans la CRSD, <a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fefrag.org%2Fnews%2Fpublic-524%2FFinalization-of-Three-EFRAG-ESRS-IG-Documents-(EFRAG-IG-1-to-3&amp;data=05%7C02%7Cjguiraud%40cpme.fr%7C2233b8a885b340b631a808dc95458531%7C85ee39946c254ff08a55d4d12adc490c%7C0%7C0%7C638549373023339841%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=xYaptW4T5pnjQDATL8C%2FceOQjIDc1esUpszyaeLTY9s%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">disponibles ici<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>28 juin 2024 Le 17 juin, l\u2019ANC a pr\u00e9sent\u00e9 une version actualis\u00e9e de son guide d\u2019application sur la directive sur le reporting de durabilit\u00e9, \u00ab\u00a0CSRD\u00a0\u00bb. Intitul\u00e9<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15568"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15568\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15569"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}