{"id":15984,"date":"2025-12-09T12:37:45","date_gmt":"2025-12-09T12:37:45","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/csrd-et-simplification-leurope-propose-la-norme-volontaire-vsme-pour-les-pme\/"},"modified":"2025-12-09T12:37:45","modified_gmt":"2025-12-09T12:37:45","slug":"csrd-et-simplification-leurope-propose-la-norme-volontaire-vsme-pour-les-pme","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/csrd-et-simplification-leurope-propose-la-norme-volontaire-vsme-pour-les-pme\/","title":{"rendered":"CSRD et simplification : l\u2019Europe propose la norme volontaire VSME pour les PME"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Pour tenter de cadrer les informations demand\u00e9es aux PME et pallier la multiplicit\u00e9 des questionnaires ESG, une\u00a0norme volontaire pour les PME non cot\u00e9es\u00a0(VSME) a \u00e9t\u00e9 \u00e9labor\u00e9e par l\u2019EFRAG au niveau europ\u00e9en.<\/strong><\/p>\n<p style=\"text-align: justify;\">Cette norme a ainsi \u00e9t\u00e9\u00a0<strong>publi\u00e9e fin juillet sous forme de recommandation\u00a0par la Commission europ\u00e9enne<\/strong>. L&rsquo;objectif est de\u00a0<strong>r\u00e9pondre \u00e0 la demande du march\u00e9 dans l\u2019attente de l\u2019adoption par acte d\u00e9l\u00e9gu\u00e9 d\u2019une norme volontaire fond\u00e9e sur la norme VSME<\/strong>\u00a0\u00e9labor\u00e9e par l\u2019EFRAG au regard de la proposition de simplification omnibus visant \u00e0 simplifier plusieurs directives CSRD.<\/p>\n<p style=\"text-align: justify;\">A noter que les n\u00e9gociations europ\u00e9ennes sur le paquet omnibus au sein du Parlement europ\u00e9en devraient d\u00e9buter d\u2019ici la fin du mois et se poursuivre en octobre, avant que ne d\u00e9bute la phase des trilogues entre les institutions europ\u00e9ennes. Dans le m\u00eame temps, l\u2019EFRAG poursuit ses travaux pour simplifier les ESRS \u00e0 destination des plus grandes entreprises.<\/p>\n<p style=\"text-align: justify;\">Dans ce contexte, pour\u00a0permettre aux PME de s\u2019approprier la norme volontaire, le Portail RSE a r\u00e9cemment mis en ligne la VSME et son template (tous deux en fran\u00e7ais). Un\u00a0<strong>webinaire<\/strong>\u00a0est ainsi\u00a0<strong>organis\u00e9 le 16 septembre de 13h \u00e0 13h45<\/strong>\u00a0pour expliquer concr\u00e8tement comment la norme est int\u00e9gr\u00e9e au sein de la plateforme.<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/finance.ec.europa.eu\/publications\/commission-presents-voluntary-sustainability-reporting-standard-ease-burden-smes_en\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">CONSULTER LA RECOMMANDATION DE LA COMMISSION EUROP\u00c9ENNE<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/portail-rse.beta.gouv.fr\/\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">CONSULTER LE PORTAIL RSE<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/5027ac4b.sibforms.com\/serve\/MUIFAHaGb1pvfgJkRIFUQgmAK-SdNSC88tT9-CVCJvFkBXz2BIp4EH0j1Nh017ul6bDp8AYiIvrdAMs2fxymWygj1fhDpwIPUIndhvsLxRTEZHq1RA0MvxVfL9FC-q_Zj2KsPaoaIScC_VA8jyipOgqLR4F3mQOJHidJCYcigsxC1q_4Ky1-vIo3Rx9ag5S0yslqcPqY_L9P7xvv\" style=\"border-radius:8px;background-color:#a81815\" target=\"_blank\" rel=\"noreferrer noopener\">JE M&rsquo;INSCRIS AU WEBINAIRE<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour tenter de cadrer les informations demand\u00e9es aux PME et pallier la multiplicit\u00e9 des questionnaires ESG, une\u00a0norme volontaire pour les PME non cot\u00e9es\u00a0(VSME) a \u00e9t\u00e9 \u00e9labor\u00e9e<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15984","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15984","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=15984"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15984\/revisions"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}