{"id":2895,"date":"2024-05-22T11:41:00","date_gmt":"2024-05-22T11:41:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=2895"},"modified":"2026-02-20T11:03:57","modified_gmt":"2026-02-20T11:03:57","slug":"csrd-gri","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/csrd-gri\/","title":{"rendered":"CSRD et GRI : comment coexistent ces normes ?"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2895\" class=\"elementor elementor-2895\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c0a35 e-con-full e-flex e-con e-parent\" data-id=\"a8c0a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9a746 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"1e9a746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/inaki-del-olmo-NIJuEQw0RKg-unsplash-1024x683-1.webp\" class=\"attachment-full size-full wp-image-2899\" alt=\"des livres dans une biblioth\u00e8que montrant la coexistence des normes csrd et gri\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/inaki-del-olmo-NIJuEQw0RKg-unsplash-1024x683-1.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/inaki-del-olmo-NIJuEQw0RKg-unsplash-1024x683-1-300x200.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/inaki-del-olmo-NIJuEQw0RKg-unsplash-1024x683-1-768x512.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1914af e-con-full e-flex e-con e-child\" data-id=\"f1914af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d07e16 elementor-widget elementor-widget-heading\" data-id=\"5d07e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d825cb8 elementor-widget elementor-widget-text-editor\" data-id=\"d825cb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La fondation\u00a0<a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en?prefLang=fr&amp;etrans=fr\"><a href=\"\/fr\/csrd\/\"> csrd <\/a><\/a>\u00a0and\u00a0<a href=\"https:\/\/www.globalreporting.org\/\"><a href=\"https:\/\/www.globalreporting.org\/\"> gri <\/a><\/a> sont deux r\u00e9f\u00e9rentiels majeurs qui red\u00e9finissent le paysage du reporting de durabilit\u00e9 pour les entreprises au niveau europ\u00e9en et mondial. tandis que la CSRD impose de nouvelles obligations l\u00e9gislatives aux entreprises op\u00e9rant dans l'ue, le GRI offre un cadre volontaire adopt\u00e9 \u00e0 l'\u00e9chelle globale.<br \/><br \/>Dans cet article, d\u00e9couvrez comment ces normes coexistent et quels b\u00e9n\u00e9fices les organisations peuvent en tirer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742e6da elementor-widget elementor-widget-heading\" data-id=\"742e6da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les normes CSRD et GRI\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bae712 elementor-widget elementor-widget-heading\" data-id=\"8bae712\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9sentation de la norme CSRD\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eb01d1 elementor-widget elementor-widget-text-editor\" data-id=\"3eb01d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La fondation <a href=\"\/fr\/csrd\/\"><a href=\"\/fr\/csrd\/\"> corporate sustainability reporting directive<\/a><\/a> (CSRD) est une norme de l'union europ\u00e9enne qui \u00e9largit les obligations de reporting de durabilit\u00e9 des entreprises au-del\u00e0 de ce que stipulait la directive NFRD pr\u00e9c\u00e9dente. Elle a pour but de fournir des informations fiables et comparables sur la durabilit\u00e9 aux parties prenantes, tout en incitant les entreprises \u00e0 consid\u00e9rer leur impact environnemental et social au sein de leur strat\u00e9gie globale.<\/p><p>La CSRD s'aligne avec le green deal europ\u00e9en et les <a href=\"https:\/\/www.undp.org\/fr\/sustainable-development-goals\">objectifs de d\u00e9veloppement durable de l'ONU<\/a>, visant une \u00e9conomie plus durable et inclusive. Elle s'applique aux grandes entreprises, y compris les non europ\u00e9ennes op\u00e9rant significativement dans l'ue, et exige des rapports d\u00e9taill\u00e9s sur les questions ESG. La CSRD pousse les entreprises europ\u00e9ennes et internationales vers une plus grande transparence et responsabilit\u00e9 en mati\u00e8re de durabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f04d713 elementor-widget elementor-widget-heading\" data-id=\"f04d713\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9sentation de la norme GRI<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f2127 elementor-widget elementor-widget-text-editor\" data-id=\"76f2127\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le <a href=\"\/fr\/csrd\/gri\/\">global reporting initiative,<\/a> cr\u00e9\u00e9 en 1997, offre des lignes directrices globales afin que les entreprises et organisations de toutes tailles puissent mesurer leur impact sur des questions cl\u00e9s du d\u00e9veloppement durable, comme le climat, les droits humains et la corruption. l'objectif du GRI est de fournir des normes universelles qui rendent le reporting de durabilit\u00e9 transparent et comparable \u00e0 l'\u00e9chelle mondiale. les normes gri s'appuient sur des principes de pertinence, de comparabilit\u00e9, de pr\u00e9cision et de coh\u00e9rence.<\/p><p>Ces normes utilisent des indicateurs de performance couvrant les aspects \u00e9conomiques, environnementaux et sociaux pour aider les organisations \u00e0 communiquer fid\u00e8lement leur impact sur la durabilit\u00e9. le GRI encourage les entreprises \u00e0 se concentrer sur les enjeux les plus significatifs, permettant des rapports qui refl\u00e8tent les r\u00e9els d\u00e9fis de durabilit\u00e9 et les r\u00e9ponses \u00e0 ces d\u00e9fis. le GRI s'av\u00e8re ainsi \u00eatre un outil fondamental pour une divulgation transparente et responsable de la performance en mati\u00e8re de durabilit\u00e9 \u00e0 l'\u00e9chelle internationale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf7063 elementor-widget elementor-widget-heading\" data-id=\"1cf7063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Quelles sont les diff\u00e9rences et les similitudes entre ces normes ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a023a3e elementor-widget elementor-widget-heading\" data-id=\"a023a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><b>Similitudes entre CSRD et GRI :<\/b><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d518232 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d518232\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bullseye\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111.03 8 0 119.03 0 256s111.03 248 248 248 248-111.03 248-248S384.97 8 248 8zm0 432c-101.69 0-184-82.29-184-184 0-101.69 82.29-184 184-184 101.69 0 184 82.29 184 184 0 101.69-82.29 184-184 184zm0-312c-70.69 0-128 57.31-128 128s57.31 128 128 128 128-57.31 128-128-57.31-128-128-128zm0 192c-35.29 0-64-28.71-64-64s28.71-64 64-64 64 28.71 64 64-28.71 64-64 64z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'objectif commun de transparence et d'am\u00e9lioration de la qualit\u00e9 du reporting de durabilit\u00e9 :<br>Both the CSRD and the GRI aim to increase corporate transparency in terms of sustainability. They encourage the disclosure of environmental, social and governance (ESG) information that is crucial for stakeholders.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les deux normes reconnaissent l'importance de fournir aux investisseurs, aux consommateurs et \u00e0 la soci\u00e9t\u00e9 civile des donn\u00e9es comparables et fiables sur la performance de durabilit\u00e9 des entreprises.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CSRD et GRI mettent tous deux l'accent sur la n\u00e9cessit\u00e9 de rapporter des informations mat\u00e9rielles, c'est-\u00e0-dire des informations qui refl\u00e8tent les impacts \u00e9conomiques, environnementaux et sociaux significatifs de l'entreprise.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db400d2 elementor-widget elementor-widget-heading\" data-id=\"db400d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><b>Diff\u00e9rences cl\u00e9s entre CSRD et GRI :<\/b><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45013d0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"45013d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-balance-scale\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 336h-.02c0-16.18 1.34-8.73-85.05-181.51-17.65-35.29-68.19-35.36-85.87 0C-2.06 328.75.02 320.33.02 336H0c0 44.18 57.31 80 128 80s128-35.82 128-80zM128 176l72 144H56l72-144zm511.98 160c0-16.18 1.34-8.73-85.05-181.51-17.65-35.29-68.19-35.36-85.87 0-87.12 174.26-85.04 165.84-85.04 181.51H384c0 44.18 57.31 80 128 80s128-35.82 128-80h-.02zM440 320l72-144 72 144H440zm88 128H352V153.25c23.51-10.29 41.16-31.48 46.39-57.25H528c8.84 0 16-7.16 16-16V48c0-8.84-7.16-16-16-16H383.64C369.04 12.68 346.09 0 320 0s-49.04 12.68-63.64 32H112c-8.84 0-16 7.16-16 16v32c0 8.84 7.16 16 16 16h129.61c5.23 25.76 22.87 46.96 46.39 57.25V448H112c-8.84 0-16 7.16-16 16v32c0 8.84 7.16 16 16 16h416c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La CSRD est une directive de l'union europ\u00e9enne qui <a href=\"\/fr\/csrd\/sanctions\/\">exige une conformit\u00e9 juridique<\/a> de la part des entreprises concern\u00e9es, tandis que le GRI est une initiative mondiale volontaire.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-globe\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336.5 160C322 70.7 287.8 8 248 8s-74 62.7-88.5 152h177zM152 256c0 22.2 1.2 43.5 3.3 64h185.3c2.1-20.5 3.3-41.8 3.3-64s-1.2-43.5-3.3-64H155.3c-2.1 20.5-3.3 41.8-3.3 64zm324.7-96c-28.6-67.9-86.5-120.4-158-141.6 24.4 33.8 41.2 84.7 50 141.6h108zM177.2 18.4C105.8 39.6 47.8 92.1 19.3 160h108c8.7-56.9 25.5-107.8 49.9-141.6zM487.4 192H372.7c2.1 21 3.3 42.5 3.3 64s-1.2 43-3.3 64h114.6c5.5-20.5 8.6-41.8 8.6-64s-3.1-43.5-8.5-64zM120 256c0-21.5 1.2-43 3.3-64H8.6C3.2 212.5 0 233.8 0 256s3.2 43.5 8.6 64h114.6c-2-21-3.2-42.5-3.2-64zm39.5 96c14.5 89.3 48.7 152 88.5 152s74-62.7 88.5-152h-177zm159.3 141.6c71.4-21.2 129.4-73.7 158-141.6h-108c-8.8 56.9-25.6 107.8-50 141.6zM19.3 352c28.6 67.9 86.5 120.4 158 141.6-24.4-33.8-41.2-84.7-50-141.6h-108z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le GRI propose un ensemble complet de normes applicables \u00e0 toutes les organisations, quel que soit leur lieu d'op\u00e9ration, avec un accent sur la cr\u00e9ation de normes universelles.\n<br>\nLa CSRD, en revanche, est sp\u00e9cifiquement con\u00e7ue pour les entreprises op\u00e9rant au sein de l'ue, en tenant compte du cadre r\u00e9glementaire et des objectifs sp\u00e9cifiques de l'ue en mati\u00e8re de durabilit\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les rapports \u00e9labor\u00e9s selon les normes GRI sont souvent plus d\u00e9taill\u00e9s dans la mesure o\u00f9 ils couvrent un large \u00e9ventail d'indicateurs ESG.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-cogs\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M512.1 191l-8.2 14.3c-3 5.3-9.4 7.5-15.1 5.4-11.8-4.4-22.6-10.7-32.1-18.6-4.6-3.8-5.8-10.5-2.8-15.7l8.2-14.3c-6.9-8-12.3-17.3-15.9-27.4h-16.5c-6 0-11.2-4.3-12.2-10.3-2-12-2.1-24.6 0-37.1 1-6 6.2-10.4 12.2-10.4h16.5c3.6-10.1 9-19.4 15.9-27.4l-8.2-14.3c-3-5.2-1.9-11.9 2.8-15.7 9.5-7.9 20.4-14.2 32.1-18.6 5.7-2.1 12.1.1 15.1 5.4l8.2 14.3c10.5-1.9 21.2-1.9 31.7 0L552 6.3c3-5.3 9.4-7.5 15.1-5.4 11.8 4.4 22.6 10.7 32.1 18.6 4.6 3.8 5.8 10.5 2.8 15.7l-8.2 14.3c6.9 8 12.3 17.3 15.9 27.4h16.5c6 0 11.2 4.3 12.2 10.3 2 12 2.1 24.6 0 37.1-1 6-6.2 10.4-12.2 10.4h-16.5c-3.6 10.1-9 19.4-15.9 27.4l8.2 14.3c3 5.2 1.9 11.9-2.8 15.7-9.5 7.9-20.4 14.2-32.1 18.6-5.7 2.1-12.1-.1-15.1-5.4l-8.2-14.3c-10.4 1.9-21.2 1.9-31.7 0zm-10.5-58.8c38.5 29.6 82.4-14.3 52.8-52.8-38.5-29.7-82.4 14.3-52.8 52.8zM386.3 286.1l33.7 16.8c10.1 5.8 14.5 18.1 10.5 29.1-8.9 24.2-26.4 46.4-42.6 65.8-7.4 8.9-20.2 11.1-30.3 5.3l-29.1-16.8c-16 13.7-34.6 24.6-54.9 31.7v33.6c0 11.6-8.3 21.6-19.7 23.6-24.6 4.2-50.4 4.4-75.9 0-11.5-2-20-11.9-20-23.6V418c-20.3-7.2-38.9-18-54.9-31.7L74 403c-10 5.8-22.9 3.6-30.3-5.3-16.2-19.4-33.3-41.6-42.2-65.7-4-10.9.4-23.2 10.5-29.1l33.3-16.8c-3.9-20.9-3.9-42.4 0-63.4L12 205.8c-10.1-5.8-14.6-18.1-10.5-29 8.9-24.2 26-46.4 42.2-65.8 7.4-8.9 20.2-11.1 30.3-5.3l29.1 16.8c16-13.7 34.6-24.6 54.9-31.7V57.1c0-11.5 8.2-21.5 19.6-23.5 24.6-4.2 50.5-4.4 76-.1 11.5 2 20 11.9 20 23.6v33.6c20.3 7.2 38.9 18 54.9 31.7l29.1-16.8c10-5.8 22.9-3.6 30.3 5.3 16.2 19.4 33.2 41.6 42.1 65.8 4 10.9.1 23.2-10 29.1l-33.7 16.8c3.9 21 3.9 42.5 0 63.5zm-117.6 21.1c59.2-77-28.7-164.9-105.7-105.7-59.2 77 28.7 164.9 105.7 105.7zm243.4 182.7l-8.2 14.3c-3 5.3-9.4 7.5-15.1 5.4-11.8-4.4-22.6-10.7-32.1-18.6-4.6-3.8-5.8-10.5-2.8-15.7l8.2-14.3c-6.9-8-12.3-17.3-15.9-27.4h-16.5c-6 0-11.2-4.3-12.2-10.3-2-12-2.1-24.6 0-37.1 1-6 6.2-10.4 12.2-10.4h16.5c3.6-10.1 9-19.4 15.9-27.4l-8.2-14.3c-3-5.2-1.9-11.9 2.8-15.7 9.5-7.9 20.4-14.2 32.1-18.6 5.7-2.1 12.1.1 15.1 5.4l8.2 14.3c10.5-1.9 21.2-1.9 31.7 0l8.2-14.3c3-5.3 9.4-7.5 15.1-5.4 11.8 4.4 22.6 10.7 32.1 18.6 4.6 3.8 5.8 10.5 2.8 15.7l-8.2 14.3c6.9 8 12.3 17.3 15.9 27.4h16.5c6 0 11.2 4.3 12.2 10.3 2 12 2.1 24.6 0 37.1-1 6-6.2 10.4-12.2 10.4h-16.5c-3.6 10.1-9 19.4-15.9 27.4l8.2 14.3c3 5.2 1.9 11.9-2.8 15.7-9.5 7.9-20.4 14.2-32.1 18.6-5.7 2.1-12.1-.1-15.1-5.4l-8.2-14.3c-10.4 1.9-21.2 1.9-31.7 0zM501.6 431c38.5 29.6 82.4-14.3 52.8-52.8-38.5-29.6-82.4 14.3-52.8 52.8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La CSRD adopte une approche plus formelle, avec des exigences sp\u00e9cifiques quant \u00e0 la forme et au contenu des rapports.\n<br>\nLe GRI, en revanche, offre une flexibilit\u00e9 plus grande, permettant aux entreprises de s'adapter aux normes en fonction de leur contexte.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6b1954 e-con-full e-flex e-con e-child\" data-id=\"c6b1954\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-db8e937 e-con-full e-flex e-con e-child\" data-id=\"db8e937\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5f46e28 e-con-full e-flex e-con e-child\" data-id=\"5f46e28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc8124b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"dc8124b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-quote-left\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 256h-80v-64c0-35.3 28.7-64 64-64h8c13.3 0 24-10.7 24-24V56c0-13.3-10.7-24-24-24h-8c-88.4 0-160 71.6-160 160v240c0 26.5 21.5 48 48 48h128c26.5 0 48-21.5 48-48V304c0-26.5-21.5-48-48-48zm-288 0H96v-64c0-35.3 28.7-64 64-64h8c13.3 0 24-10.7 24-24V56c0-13.3-10.7-24-24-24h-8C71.6 32 0 103.6 0 192v240c0 26.5 21.5 48 48 48h128c26.5 0 48-21.5 48-48V304c0-26.5-21.5-48-48-48z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc09e67 elementor-widget elementor-widget-heading\" data-id=\"bc09e67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les normes CSRD et GRI red\u00e9finissent le reporting de durabilit\u00e9 au niveau europ\u00e9en et mondial.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8fab91d e-con-full e-flex e-con e-child\" data-id=\"8fab91d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15aa0a4 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"15aa0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"647\" height=\"417\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/ramiro-martinez-O7T6S7t_oR4-unsplash-1-e1716376180289.webp\" class=\"attachment-full size-full wp-image-2940\" alt=\"une feuille dans une main montrant la durabilit\u00e9 des normes csrd et gri\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/ramiro-martinez-O7T6S7t_oR4-unsplash-1-e1716376180289.webp 647w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/ramiro-martinez-O7T6S7t_oR4-unsplash-1-e1716376180289-300x193.webp 300w\" sizes=\"(max-width: 647px) 100vw, 647px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db1d283 elementor-widget elementor-widget-heading\" data-id=\"db1d283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment les entreprises peuvent-elles naviguer entre CSRD et GRI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a030e17 elementor-widget elementor-widget-text-editor\" data-id=\"a030e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Naviguer entre ces deux normes peut para\u00eetre complexe, mais avec une approche strat\u00e9gique, les entreprises peuvent concilier efficacement ces diff\u00e9rents cadres de reporting.<\/p><p>Dans un premier temps, les entreprises doivent \u00e9valuer o\u00f9 leurs pratiques actuelles de reporting se situent par rapport aux exigences de la CSRD et du GRI. Ceci implique une analyse comparative pour identifier les \u00e9carts \u00e0 combler.<\/p><p>La CSRD \u00e9tant sp\u00e9cifique \u00e0 l'ue, les entreprises qui op\u00e8rent internationalement doivent adapter leur reporting en fonction des nuances r\u00e9gionales tout en restant fid\u00e8les aux principes universels du GRI.<\/p><p>De plus, les organisations peuvent cr\u00e9er un cadre de r\u00e9f\u00e9rence commun qui synth\u00e9tise les exigences des deux normes. Cela peut impliquer la cr\u00e9ation de tableaux de correspondance ou de guides internes qui illustrent comment chaque \u00e9l\u00e9ment du GRI se rapporte ou peut \u00eatre compl\u00e9t\u00e9 par les exigences de la CSRD.<\/p><p>Enfin, l'utilisation de logiciels et d'outils sp\u00e9cialis\u00e9s, comme D-Carbonize, peut automatiser la collecte de donn\u00e9es ESG, ce qui facilite la gestion des informations conform\u00e9ment aux deux ensembles de normes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d313225 e-con-full e-flex e-con e-child\" data-id=\"d313225\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-49eb98c e-con-full e-flex e-con e-child\" data-id=\"49eb98c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b461625 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"b461625\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Votre empreinte carbone gratuite vous attend!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1200c3d elementor-widget elementor-widget-heading\" data-id=\"1200c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Enregistrez-vous \u00e0 notre essai gratuit, r\u00e9pondez \u00e0 20 questions, et recevez votre empreinte carbone!<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b9143a elementor-widget elementor-widget-button\" data-id=\"0b9143a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/scan.carbon-cockpit.eu\/auth\/register?_gl=1*1bxqspy*_gcl_au*NjEzNjc1Njk1LjE3NTE4NzcxNjM.*_ga*MTU5NjI2MjQzLjE3MzgwNTY0NzA.*_ga_ZPQ454VJXX*czE3NTkzMTQ5MjYkbzkkZzEkdDE3NTkzMTkxMTMkajYwJGwwJGgw\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9marrer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6151c elementor-widget elementor-widget-heading\" data-id=\"ed6151c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les b\u00e9n\u00e9fices de la coexistence de CSRD et GRI\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af81635 elementor-widget elementor-widget-text-editor\" data-id=\"af81635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La coexistence des normes de reporting de durabilit\u00e9 offre une opportunit\u00e9 unique aux entreprises de renforcer leur communication en mati\u00e8re de d\u00e9veloppement durable :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01cbdfb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"01cbdfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-search\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M505 442.7L405.3 343c-4.5-4.5-10.6-7-17-7H372c27.6-35.3 44-79.7 44-128C416 93.1 322.9 0 208 0S0 93.1 0 208s93.1 208 208 208c48.3 0 92.7-16.4 128-44v16.3c0 6.4 2.5 12.5 7 17l99.7 99.7c9.4 9.4 24.6 9.4 33.9 0l28.3-28.3c9.4-9.4 9.4-24.6.1-34zM208 336c-70.7 0-128-57.2-128-128 0-70.7 57.2-128 128-128 70.7 0 128 57.2 128 128 0 70.7-57.2 128-128 128z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En adh\u00e9rant \u00e0 la fois \u00e0 la directive europ\u00e9enne CSRD et aux normes mondiales du GRI, les entreprises d\u00e9montrent leur engagement envers une transparence totale, ce qui peut renforcer la confiance des parties prenantes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-th-large\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M296 32h192c13.255 0 24 10.745 24 24v160c0 13.255-10.745 24-24 24H296c-13.255 0-24-10.745-24-24V56c0-13.255 10.745-24 24-24zm-80 0H24C10.745 32 0 42.745 0 56v160c0 13.255 10.745 24 24 24h192c13.255 0 24-10.745 24-24V56c0-13.255-10.745-24-24-24zM0 296v160c0 13.255 10.745 24 24 24h192c13.255 0 24-10.745 24-24V296c0-13.255-10.745-24-24-24H24c-13.255 0-24 10.745-24 24zm296 184h192c13.255 0 24-10.745 24-24V296c0-13.255-10.745-24-24-24H296c-13.255 0-24 10.745-24 24v160c0 13.255 10.745 24 24 24z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'utilisation de deux cadres reconnus permet aux donn\u00e9es de durabilit\u00e9 d'\u00eatre plus facilement comparables \u00e0 celles d'autres organisations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-image\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 448H48c-26.51 0-48-21.49-48-48V112c0-26.51 21.49-48 48-48h416c26.51 0 48 21.49 48 48v288c0 26.51-21.49 48-48 48zM112 120c-30.928 0-56 25.072-56 56s25.072 56 56 56 56-25.072 56-56-25.072-56-56-56zM64 384h384V272l-87.515-87.515c-4.686-4.686-12.284-4.686-16.971 0L208 320l-55.515-55.515c-4.686-4.686-12.284-4.686-16.971 0L64 336v48z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En int\u00e9grant les normes GRI ax\u00e9es sur les impacts \u00e0 la CSRD orient\u00e9e sur la performance, les entreprises peuvent pr\u00e9senter une image compl\u00e8te de leur impact et de leur performance environnementaux, sociaux et de gouvernance.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-globe-africa\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111.03 8 0 119.03 0 256s111.03 248 248 248 248-111.03 248-248S384.97 8 248 8zm160 215.5v6.93c0 5.87-3.32 11.24-8.57 13.86l-15.39 7.7a15.485 15.485 0 0 1-15.53-.97l-18.21-12.14a15.52 15.52 0 0 0-13.5-1.81l-2.65.88c-9.7 3.23-13.66 14.79-7.99 23.3l13.24 19.86c2.87 4.31 7.71 6.9 12.89 6.9h8.21c8.56 0 15.5 6.94 15.5 15.5v11.34c0 3.35-1.09 6.62-3.1 9.3l-18.74 24.98c-1.42 1.9-2.39 4.1-2.83 6.43l-4.3 22.83c-.62 3.29-2.29 6.29-4.76 8.56a159.608 159.608 0 0 0-25 29.16l-13.03 19.55a27.756 27.756 0 0 1-23.09 12.36c-10.51 0-20.12-5.94-24.82-15.34a78.902 78.902 0 0 1-8.33-35.29V367.5c0-8.56-6.94-15.5-15.5-15.5h-25.88c-14.49 0-28.38-5.76-38.63-16a54.659 54.659 0 0 1-16-38.63v-14.06c0-17.19 8.1-33.38 21.85-43.7l27.58-20.69a54.663 54.663 0 0 1 32.78-10.93h.89c8.48 0 16.85 1.97 24.43 5.77l14.72 7.36c3.68 1.84 7.93 2.14 11.83.84l47.31-15.77c6.33-2.11 10.6-8.03 10.6-14.7 0-8.56-6.94-15.5-15.5-15.5h-10.09c-4.11 0-8.05-1.63-10.96-4.54l-6.92-6.92a15.493 15.493 0 0 0-10.96-4.54H199.5c-8.56 0-15.5-6.94-15.5-15.5v-4.4c0-7.11 4.84-13.31 11.74-15.04l14.45-3.61c3.74-.94 7-3.23 9.14-6.44l8.08-12.11c2.87-4.31 7.71-6.9 12.89-6.9h24.21c8.56 0 15.5-6.94 15.5-15.5v-21.7C359.23 71.63 422.86 131.02 441.93 208H423.5c-8.56 0-15.5 6.94-15.5 15.5z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La CSRD tient compte du contexte r\u00e9glementaire et des attentes sp\u00e9cifiques de l'ue, tandis que le GRI permet une approche globale. cette dualit\u00e9 permet aux entreprises de rester pertinentes tant au niveau local qu'international.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-users\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96 224c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm448 0c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm32 32h-64c-17.6 0-33.5 7.1-45.1 18.6 40.3 22.1 68.9 62 75.1 109.4h66c17.7 0 32-14.3 32-32v-32c0-35.3-28.7-64-64-64zm-256 0c61.9 0 112-50.1 112-112S381.9 32 320 32 208 82.1 208 144s50.1 112 112 112zm76.8 32h-8.3c-20.8 10-43.9 16-68.5 16s-47.6-6-68.5-16h-8.3C179.6 288 128 339.6 128 403.2V432c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48v-28.8c0-63.6-51.6-115.2-115.2-115.2zm-223.7-13.4C161.5 263.1 145.6 256 128 256H64c-35.3 0-64 28.7-64 64v32c0 17.7 14.3 32 32 32h65.9c6.3-47.4 34.9-87.3 75.2-109.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Diversit\u00e9 des parties prenantes : en combinant ces deux normes, les entreprises peuvent s'adresser \u00e0 un \u00e9ventail plus large de parties prenantes, chacune ayant des attentes diff\u00e9rentes en termes de reporting de durabilit\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-list-ol\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M61.77 401l17.5-20.15a19.92 19.92 0 0 0 5.07-14.19v-3.31C84.34 356 80.5 352 73 352H16a8 8 0 0 0-8 8v16a8 8 0 0 0 8 8h22.83a157.41 157.41 0 0 0-11 12.31l-5.61 7c-4 5.07-5.25 10.13-2.8 14.88l1.05 1.93c3 5.76 6.29 7.88 12.25 7.88h4.73c10.33 0 15.94 2.44 15.94 9.09 0 4.72-4.2 8.22-14.36 8.22a41.54 41.54 0 0 1-15.47-3.12c-6.49-3.88-11.74-3.5-15.6 3.12l-5.59 9.31c-3.72 6.13-3.19 11.72 2.63 15.94 7.71 4.69 20.38 9.44 37 9.44 34.16 0 48.5-22.75 48.5-44.12-.03-14.38-9.12-29.76-28.73-34.88zM496 224H176a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h320a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-160H176a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h320a16 16 0 0 0 16-16V80a16 16 0 0 0-16-16zm0 320H176a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h320a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zM16 160h64a8 8 0 0 0 8-8v-16a8 8 0 0 0-8-8H64V40a8 8 0 0 0-8-8H32a8 8 0 0 0-7.14 4.42l-8 16A8 8 0 0 0 24 64h8v64H16a8 8 0 0 0-8 8v16a8 8 0 0 0 8 8zm-3.91 160H80a8 8 0 0 0 8-8v-16a8 8 0 0 0-8-8H41.32c3.29-10.29 48.34-18.68 48.34-56.44 0-29.06-25-39.56-44.47-39.56-21.36 0-33.8 10-40.46 18.75-4.37 5.59-3 10.84 2.8 15.37l8.58 6.88c5.61 4.56 11 2.47 16.12-2.44a13.44 13.44 0 0 1 9.46-3.84c3.33 0 9.28 1.56 9.28 8.75C51 248.19 0 257.31 0 304.59v4C0 316 5.08 320 12.09 320z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En se conformant \u00e0 deux ensembles de normes de reporting, les entreprises peuvent se positionner en tant que leaders dans le domaine de la durabilit\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-726f6c4 elementor-widget elementor-widget-text-editor\" data-id=\"726f6c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les entreprises doivent adopter une strat\u00e9gie qui respecte les exigences r\u00e9glementaires strictes de la CSRD tout en embrassant l'universalit\u00e9 des principes du GRI.<br \/><br \/>pour les aider \u00e0 respecter ces normes, elles peuvent s\u2019aider de logiciels d\u00e9di\u00e9s comme le\u00a0<a href=\"\/fr\/solutions\/carbon-cockpit-expert\/\"><a href=\"\/fr\/solutions\/carbon-cockpit-expert\/\"> le logiciel de calcul d'empreinte carbone <\/a><\/a> from d-carbonize. The convergence of these standards leads to comprehensive reporting practices that benefit not only the companies themselves, but also all their stakeholders.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The corporate sustainability reporting directive and global reporting initiative standards are redefining sustainability reporting on a european and global scale. The CSRD, an EU directive, imposes legal ESG reporting obligations on european companies, while the GRI, a voluntary initiative, offers global standards for measuring the impact of companies on sustainability. Although they share transparency and quality objectives, the CSRD is legally binding and specific to the EU, whereas the GRI is universal and flexible.<\/p>","protected":false},"author":1,"featured_media":2899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The synergy between CSRD and GRI - D-Carbonize<\/title>\n<meta name=\"description\" content=\"Learn how the EU CSRD standards and the global GRI framework complement each other for comprehensive sustainability reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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