{"id":3172,"date":"2024-04-30T05:47:00","date_gmt":"2024-04-30T05:47:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3172"},"modified":"2026-02-20T09:42:18","modified_gmt":"2026-02-20T09:42:18","slug":"consolidation-bilans","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/carbon-footprints-consolidation\/","title":{"rendered":"CSRD : comment consolider ses bilans ?"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3172\" class=\"elementor elementor-3172\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c0a35 e-flex e-con-boxed e-con e-parent\" data-id=\"a8c0a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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-5a8f3de elementor-widget elementor-widget-text-editor\" data-id=\"5a8f3de\" 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>Avec la mise en place de la directive sur la responsabilit\u00e9 soci\u00e9tale des entreprises (<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>) au niveau de l'union europ\u00e9enne, les entreprises doivent d\u00e8s aujourd\u2019hui anticiper de nouvelles obligations. La consolidation des bilans est une \u00e9tape essentielle qui vise \u00e0 synth\u00e9tiser les informations financi\u00e8res et non financi\u00e8res provenant de diff\u00e9rents services au sein d'une entreprise pour produire un rapport complet et coh\u00e9rent sur la performance en mati\u00e8re de d\u00e9veloppement durable, de responsabilit\u00e9 soci\u00e9tale des entreprises<a href=\"https:\/\/www.hec.edu\/en\/faculty-research\/centers\/sustainability-organizations-institute\/think\/so-institute-executive-factsheets\/what-corporate-social-responsability-csr\"><a href=\"https:\/\/www.novethic.fr\/entreprises-responsables\/quest-ce-que-la-rse.html\"> responsable rse  <\/a><\/a>) et d'impact environnemental, social et de gouvernance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\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\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683-1.webp\" class=\"attachment-full size-full wp-image-3173\" alt=\"Quelqu&#039;un avec une calculatrice qui consolide ses bilans exig\u00e9s par la CSRD\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683-1.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/towfiqu-barbhuiya-JhevWHCbVyw-unsplash-1024x683-1-300x200.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/towfiqu-barbhuiya-JhevWHCbVyw-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-5ba604a e-con-full e-flex e-con e-child\" data-id=\"5ba604a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-642ffdb elementor-widget elementor-widget-heading\" data-id=\"642ffdb\" 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\">Rassembler et synth\u00e9tiser les informations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5d5d39 elementor-widget elementor-widget-text-editor\" data-id=\"f5d5d39\" 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>Pour chaque enjeu de mat\u00e9rialit\u00e9, les entreprises doivent d\u00e9finir les indicateurs cl\u00e9s qui permettront de mesurer leur performance. elles doivent ensuite identifier les sources de donn\u00e9es internes et externes qui fourniront les informations n\u00e9cessaires au calcul de ces indicateurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d580c88 elementor-widget elementor-widget-heading\" data-id=\"d580c88\" 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\">Collecte des donn\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c089c elementor-widget elementor-widget-text-editor\" data-id=\"c6c089c\" 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 mettre en place des processus internes pour collecter les donn\u00e9es aupr\u00e8s des diff\u00e9rentes entit\u00e9s et services. Ces processus peuvent n\u00e9cessiter la collaboration de plusieurs d\u00e9partements, y compris les ressources humaines, l'environnement, la finance, etc.<\/p><p>L\u2019entreprise doit veiller \u00e0 adapter sa structure organisationnelle pour fiabiliser la collecte des donn\u00e9es. Ceci passe par la formation du personnel existant ou le recrutement de chefs de projets.<\/p><p>Certaines informations provenant de sources externes peuvent s\u2019av\u00e9rer pertinentes pour consolider les bilans. Parmi ces sources, l\u2019on retrouve des rapports sectoriels, des rapports gouvernementaux sur l'environnement, des donn\u00e9es de la cha\u00eene d'approvisionnement, des \u00e9tudes de march\u00e9, etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1031bd8 elementor-widget elementor-widget-heading\" data-id=\"1031bd8\" 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\">Suivre les normes de reporting ESG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af83641 elementor-widget elementor-widget-text-editor\" data-id=\"af83641\" 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>Chaque entreprise doit identifier les normes de reporting ESG qui sont applicables \u00e0 son secteur, sa zone g\u00e9ographique et \u00e0 ses objectifs en mati\u00e8re de d\u00e9veloppement durable. l'utilisation de normes de reporting ESG contribue \u00e0 rendre les donn\u00e9es plus comparables d'une entreprise \u00e0 l'autre, favorisant ainsi la coh\u00e9rence et la transparence des informations. <a href=\"\/fr\/csrd\/\">La CSRD<\/a> se structure autour de 12 normes de reporting de durabilit\u00e9 aux quelles les 50 000 entreprises de l\u2019union europ\u00e9enne concern\u00e9es par la directive doivent se conformer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e6a560 elementor-widget elementor-widget-heading\" data-id=\"8e6a560\" 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\">Harmonisation des m\u00e9thodologies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d25fd00 elementor-widget elementor-widget-text-editor\" data-id=\"d25fd00\" 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 les m\u00e9thodologies sp\u00e9cifi\u00e9es par les normes de reporting. Elles indiquent comment collecter, mesurer et pr\u00e9senter les donn\u00e9es ESG. Les \u00e9quipes responsables de la collecte et de la gestion des donn\u00e9es sont form\u00e9es et sensibilis\u00e9es \u00e0 ces m\u00e9thodologies. Ces processus exigeants n\u00e9cessitent rigueur et pr\u00e9cision.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e510489 elementor-widget elementor-widget-heading\" data-id=\"e510489\" 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\">Consolidation des donn\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f27faf elementor-widget elementor-widget-text-editor\" data-id=\"6f27faf\" 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 consolidation des donn\u00e9es passe par l\u2019int\u00e9gration d\u2019informations provenant de diff\u00e9rents services et de diff\u00e9rentes sources, et ce, conform\u00e9ment aux m\u00e9thodologies sp\u00e9cifi\u00e9es. La bonne compr\u00e9hension des enjeux de la CSRD est un facteur cl\u00e9 dans la consolidation des bilans.<\/p><p>Les entreprises peuvent mettre en place des outils de consolidation pour int\u00e9grer et traiter les donn\u00e9es de toutes les entit\u00e9s (internes et externes). Pour ce faire, les entreprises peuvent utiliser des logiciels de gestion RH ou des logiciels de bilan carbone.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a357e5 e-con-full e-flex e-con e-child\" data-id=\"1a357e5\" 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-4ceccd1 e-con-full e-flex e-con e-child\" data-id=\"4ceccd1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-480ac03 e-con-full e-flex e-con e-child\" data-id=\"480ac03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4eda38 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a4eda38\" 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-4e13689 elementor-widget elementor-widget-heading\" data-id=\"4e13689\" 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\">Harmoniser les donn\u00e9es, consolider les rapports : la CSRD exige une transparence totale.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7be3672 e-con-full e-flex e-con e-child\" data-id=\"7be3672\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-645d5ca elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"645d5ca\" 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=\"646\" height=\"416\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/04\/margot-richard-NJJ7paSBO-c-unsplash-e1716327499392.webp\" class=\"attachment-full size-full wp-image-3201\" alt=\"a glass bubble in front of trees representing CSRD transparency\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/04\/margot-richard-NJJ7paSBO-c-unsplash-e1716327499392.webp 646w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/04\/margot-richard-NJJ7paSBO-c-unsplash-e1716327499392-300x193.webp 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/>\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-06d7e45 elementor-widget elementor-widget-heading\" data-id=\"06d7e45\" 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\">Produire un rapport complet et coh\u00e9rent<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fba0b5 elementor-widget elementor-widget-text-editor\" data-id=\"2fba0b5\" 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>Pour produire un rapport complet et coh\u00e9rent, il est essentiel de suivre un processus structur\u00e9 et de s'assurer que le rapport r\u00e9pond \u00e0 toutes les exigences de la CSRD, d\u2019o\u00f9 l\u2019importance de la consolidation des donn\u00e9es en amont.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c1eb8 elementor-widget elementor-widget-heading\" data-id=\"a7c1eb8\" 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\">R\u00e9daction du rapport CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fede820 elementor-widget elementor-widget-text-editor\" data-id=\"fede820\" 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 r\u00e9diger un rapport complet en suivant la structure et les sections sp\u00e9cifi\u00e9es par la CSRD. Ce rapport doit inclure des informations sur la strat\u00e9gie en mati\u00e8re de d\u00e9veloppement durable, de politique de gestion, les actions pour limiter l\u2019impact environnemental, les risques ESG et les indicateurs cl\u00e9s de performance.<\/p><p>Le rapport doit \u00eatre transparent sur la mani\u00e8re dont les donn\u00e9es ont \u00e9t\u00e9 collect\u00e9es et trait\u00e9es. Les m\u00e9thodologies utilis\u00e9es doivent \u00eatre expliqu\u00e9es et l\u2019entreprise doit faire preuve d\u2019objectivit\u00e9 quant aux limites de son rapport.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa6e626 elementor-widget elementor-widget-heading\" data-id=\"fa6e626\" 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\">R\u00e9alisation d\u2019un audit externe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eadab8 elementor-widget elementor-widget-text-editor\" data-id=\"6eadab8\" 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 rapports peuvent \u00eatre soumis \u00e0 un audit externe r\u00e9alis\u00e9 par un auditeur ind\u00e9pendant. Les r\u00e9sultats de l\u2019audit sont inclus dans le rapport, ce qui favorise la transparence et la fiabilit\u00e9 des informations.<\/p><p>Il est important pour les entreprises de pouvoir identifier les domaines dans lesquels elles peuvent s\u2019am\u00e9liorer en mati\u00e8re d\u2019\u00e9missions, pour qu\u2019elles puissent mettre en \u0153uvre des actions correctives ad\u00e9quates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4740fe3 elementor-widget elementor-widget-heading\" data-id=\"4740fe3\" 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\">Divulgation du rapport aux parties prenantes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-294ec90 elementor-widget elementor-widget-text-editor\" data-id=\"294ec90\" 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 rapports sont communiqu\u00e9s aux parties prenantes, y compris aux investisseurs, partenaires et employ\u00e9s. Ces acteurs externes peuvent ainsi \u00e9valuer la fiabilit\u00e9 des informations ESG. En consolidant ses rapports, l\u2019entreprise renforce consid\u00e9rablement la confiance des parties prenantes.<\/p><p>La consolidation des bilans passe par l\u2019utilisation de logiciels fiables, tels que le <a href=\"https:\/\/d-carbonize.eu\/fr\/solutions\/carbon-cockpit\/carbon-cockpit-expert\/\">logiciel de calcul d'empreinte carbone<\/a> D-Carbonize, qui accompagne les entreprises dans la collecte, la gestion et l'analyse des donn\u00e9es relatives aux GES.<\/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":"<p>L'instauration de la CSRD dans l'Union europ\u00e9enne impose aux entreprises de nouvelles obligations de consolidation de leurs bilans. Cela implique de regrouper des informations financi\u00e8res et non financi\u00e8res pour fournir un rapport global sur la performance en d\u00e9veloppement durable, RSE, et ESG. Les entreprises doivent d\u00e9finir des indicateurs cl\u00e9s, collecter des donn\u00e9es, suivre les normes ESG, harmoniser les m\u00e9thodes, et r\u00e9diger un rapport conforme aux exigences de la CSRD, potentiellement soumis \u00e0 audit externe pour renforcer la confiance des parties prenantes.<\/p>","protected":false},"author":1,"featured_media":3173,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3172","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>CSRD: consolidate its balance sheets - D-Carbonize<\/title>\n<meta name=\"description\" content=\"Learn how to consolidate balance sheets by gathering and synthesizing the necessary information 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