{"id":2750,"date":"2024-08-19T11:00:00","date_gmt":"2024-08-19T11:00:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=2750"},"modified":"2026-03-03T13:37:35","modified_gmt":"2026-03-03T13:37:35","slug":"csrd-csdd-differences","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/csrd-csdd-differences\/","title":{"rendered":"CSRD et CSDD : quelles diff\u00e9rences ?"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"CSRD\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t
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Qu\u2019est-ce que la csrd?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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La fondation\u00a0 csrd <\/a><\/a> (corporate sustainability reporting directive) est une directive europ\u00e9enne qui renforce les obligations de reporting en mati\u00e8re de durabilit\u00e9 pour les entreprises. Adopt\u00e9e en 2021, elle remplace la nfrd (non-financial reporting directive) et \u00e9largit les exigences de transparence sur les impacts environnementaux, sociaux et de gouvernance (esg) des entreprises.<\/p>

La csrd vise \u00e0 standardiser et \u00e0 am\u00e9liorer la qualit\u00e9 des informations transmises. Elle facilite ainsi la comparaison entre les entreprises et permet aux investisseurs de mieux \u00e9valuer les risques li\u00e9s \u00e0 la durabilit\u00e9. Cette directive s\u2019applique \u00e0 un grand nombre d\u2019entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Qu\u2019est-ce que la CSDD ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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La fondation\u00a0CSDD<\/a> (corporate sustainability due diligence directive) est une directive europ\u00e9enne qui impose aux grandes entreprises de mettre en \u0153uvre des proc\u00e9dures afin d\u2019identifier, de pr\u00e9venir et d\u2019att\u00e9nuer les impacts n\u00e9gatifs de leurs activit\u00e9s sur les droits humains et l\u2019environnement tout au long de leur cha\u00eene de valeur. Adopt\u00e9e en 2022, la csdd vise \u00e0 responsabiliser les entreprises quant \u00e0 leurs pratiques commerciales, notamment en ce qui concerne leurs relations avec les fournisseurs et partenaires.<\/p>

Cette directive s\u2019applique principalement aux grandes entreprises op\u00e9rant dans l\u2019union europ\u00e9enne, ainsi qu\u2019aux entreprises non-europ\u00e9ennes qui r\u00e9alisent un chiffre d\u2019affaires important dans l\u2019ue. Les entreprises concern\u00e9es doivent non seulement \u00e9valuer les risques li\u00e9s aux droits humains et \u00e0 l\u2019environnement, mais \u00e9galement prendre des mesures correctives et publier des rapports.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\tPour une entreprise, il est crucial de comprendre les diff\u00e9rences entre la csrd et la csdd: tandis que la csrd impose des exigences strictes de transparence sur les performances esg, la csdd va plus loin en exigeant des actions concr\u00e8tes pour pr\u00e9venir et att\u00e9nuer les impacts n\u00e9gatifs sur les droits humains et l'environnement, tout au long de la cha\u00eene de valeur.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Les diff\u00e9rences entre CSRD et CSDD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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CSRD vs CSDD : objectifs et port\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La csrd (corporate sustainability reporting directive) et la csdd (corporate sustainability due diligence directive) poursuivent des objectifs distincts mais compl\u00e9mentaires en mati\u00e8re de durabilit\u00e9. La csrd vise \u00e0 am\u00e9liorer la transparence des entreprises sur leurs performances environnementales, sociales et de gouvernance (esg) en standardisant les rapports de durabilit\u00e9. Son objectif principal est de fournir aux investisseurs et autres parties prenantes des informations fiables pour \u00e9valuer les risques li\u00e9s \u00e0 la durabilit\u00e9.<\/p>

En revanche, la csdd se concentre sur la mise en \u0153uvre de pratiques de diligence efficaces pour identifier, pr\u00e9venir et att\u00e9nuer les impacts n\u00e9gatifs des entreprises sur les droits humains et l\u2019environnement. Son champ d\u2019application s\u2019\u00e9tend \u00e0 toute la cha\u00eene de valeur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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CSRD vs CSDD: entreprises concern\u00e9es\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La csrd s\u2019applique \u00e0 un large \u00e9ventail d\u2019entreprises, notamment les grandes entreprises cot\u00e9es en bourse, celles comptant plus de 250 employ\u00e9s, un chiffre d\u2019affaires de plus de 40 millions d\u2019euros ou un bilan total sup\u00e9rieur \u00e0 20 millions d\u2019euros. En revanche, la csdd cible principalement les grandes entreprises op\u00e9rant dans l\u2019union europ\u00e9enne. Elle concerne aussi les organisations non-europ\u00e9ennes ayant une activit\u00e9 significative dans l\u2019ue. La csdd inclut \u00e9galement des exigences pour les entreprises avec des cha\u00eenes d\u2019approvisionnement complexes, les obligeant \u00e0 surveiller et g\u00e9rer les risques au sein de leur cha\u00eene de valeur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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CSRD vs CSDD: exigences en mati\u00e8re de conformit\u00e9\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La csrd impose aux entreprises de publier des rapports d\u00e9taill\u00e9s sur leurs performances environnementales, sociales et de gouvernance (esg). Les entreprises doivent se conformer aux normes de reporting propos\u00e9es par l\u2019efrag, et leurs rapports doivent \u00eatre v\u00e9rifi\u00e9s par un tiers ind\u00e9pendant pour garantir leur exactitude et leur transparence.<\/p>

La csdd, quant \u00e0 elle, exige des entreprises qu\u2019elles mettent en place des proc\u00e9dures sur-mesure pour identifier et r\u00e9duire les impacts n\u00e9gatifs sur les droits humains et l\u2019environnement au sein de leur cha\u00eene de valeur. Elles doivent \u00e9galement prendre des mesures correctives en cas de non-conformit\u00e9 et rendre compte publiquement de leurs efforts en mati\u00e8re de durabilit\u00e9. La non-conformit\u00e9 \u00e0 la csdd peut entra\u00eener des sanctions juridiques et impacter n\u00e9gativement l\u2019image de marque d\u2019une organisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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CSRD vs CSDD : Impact sur la strat\u00e9gie d\u2019entreprise\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La csrd et la csdd ont des impacts importants sur la strat\u00e9gie d\u2019entreprise. La csrd pousse les entreprises \u00e0 int\u00e9grer la durabilit\u00e9 dans leur strat\u00e9gie en rendant obligatoire la transparence sur leurs performances environnementales, sociales et de gouvernance (esg). Pour cela, il convient de r\u00e9aliser une collecte rigoureuse des donn\u00e9es, notamment gr\u00e2ce \u00e0 des logiciels sp\u00e9cialis\u00e9s comme D-Carbonize<\/a><\/a>et \u00e0 adopter une communication claire avec l\u2019ensemble des parties prenantes.<\/p>

La csdd, de son c\u00f4t\u00e9, influence directement la gestion des risques et la cha\u00eene d\u2019approvisionnement. Les entreprises doivent surveiller, mais aussi agir pour att\u00e9nuer les risques, ce qui peut impliquer des changements dans leurs pratiques commerciales et leurs relations avec les fournisseurs. Les deux directives encouragent ainsi une approche plus proactive et responsable en mati\u00e8re de durabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

La csrd se concentre sur le reporting des performances environnementales, sociales et de gouvernance (esg) des entreprises, en exigeant la transparence dans ces domaines. La directive csdd impose des obligations de vigilance pour identifier et att\u00e9nuer les impacts n\u00e9gatifs sur les droits humains et l'environnement tout au long de la cha\u00eene de valeur.<\/p>","protected":false},"author":1,"featured_media":2775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2750","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"\nCSRD and CSDD: What are the differences? | D-Carbonize<\/title>\n<meta name=\"description\" content=\"Discover the differences between CSRD and CSDD: objectives, scope, companies covered, and impact on \u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/d-carbonize.eu\/fr\/csrd-csdd-differences\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD and CSDD: What are the differences? 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