{"id":15873,"date":"2025-12-09T12:36:21","date_gmt":"2025-12-09T12:36:21","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/csrd-et-cs3d-report-du-reporting-de-durabilite\/"},"modified":"2025-12-09T12:36:21","modified_gmt":"2025-12-09T12:36:21","slug":"csrd-et-cs3d-report-du-reporting-de-durabilite","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/csrd-et-cs3d-report-du-reporting-de-durabilite\/","title":{"rendered":"CSRD et CS3D : report du reporting de durabilit\u00e9"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>La publication de la directive \u00ab<em>\u00a0Stop the Clock<\/em>\u00a0\u00bb marque un tournant dans la r\u00e9gulation europ\u00e9enne. Le calendrier de mise en \u0153uvre des obligations CSRD et CS3D est officiellement repouss\u00e9, offrant un sursis aux entreprises concern\u00e9es et un temps d\u2019ajustement aux l\u00e9gislateurs.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le 16 avril, la directive \u00ab\u00a0<em>Stop the Clock<\/em>\u00a0\u00bb a \u00e9t\u00e9 publi\u00e9e au Journal officiel de l\u2019Union europ\u00e9enne. Ce texte, premi\u00e8re \u00e9tape du paquet de simplification Omnibus I, reporte l\u2019entr\u00e9e en vigueur de la directive sur le reporting de durabilit\u00e9 (CSRD) pour les entreprises qui ne sont pas encore concern\u00e9es, ainsi que la date limite de transposition de la directive sur le devoir de vigilance (CS3D).<\/p>\n<p style=\"text-align: justify;\">Le nouveau calendrier pour la CSRD est construit en 2 temps\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>2028<\/strong>\u00a0pour les entreprises de la vague 2\u00a0(plus de 250 salari\u00e9s, r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 50 M\u20ac ou un total de bilan d\u00e9passant 25 M\u20ac) ;<\/li>\n<li style=\"text-align: justify;\"><strong>2029<\/strong>\u00a0pour les entreprises de la vague 3 (PME cot\u00e9es)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ce report donnera du temps aux col\u00e9gislateurs pour finaliser le contenu de CSRD et CS3D, sans que de nouvelles obligations ne s\u2019appliquent aux entreprises. Un accord est attendu d\u2019ici octobre et exemptera totalement les entreprises des vagues 2 et 3 des obligations de reporting de durabilit\u00e9.<\/p>\n<p style=\"text-align: justify;\">L\u2019adoption du m\u00e9canisme \u00ab\u00a0<em>Stop the Clock<\/em>\u00a0\u00bb permet \u00e9galement aux \u00c9tats membres de reporter jusqu\u2019en 2028 la transposition de la directive CS3D, elle aussi concern\u00e9e par les travaux de simplification d\u2019Omnibus I.<\/p>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La publication de la directive \u00ab\u00a0Stop the Clock\u00a0\u00bb marque un tournant dans la r\u00e9gulation europ\u00e9enne. Le calendrier de mise en \u0153uvre des obligations CSRD et CS3D<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15873","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\/15873","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=15873"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15873\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15015"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}