{"id":3631,"date":"2024-03-13T10:46:00","date_gmt":"2024-03-13T10:46:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3631"},"modified":"2026-02-20T06:34:59","modified_gmt":"2026-02-20T06:34:59","slug":"cible","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/who-is-concerned\/","title":{"rendered":"CSRD : qui est concern\u00e9 ?"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3631\" class=\"elementor elementor-3631\" 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>Les entreprises peuvent d\u00e8s \u00e0 pr\u00e9sent anticiper l'impact de la csrd sur leur activit\u00e9. Cette directive concerne directement plus de 50 000 entreprises de l\u2019union europ\u00e9enne. Celles-ci doivent se pr\u00e9parer \u00e0 la conformit\u00e9 future et comprendre comment se plier aux nouvelles normes tout en \u00e9voluant dans ce nouveau cadre r\u00e9glementaire ax\u00e9 sur la durabilit\u00e9.<\/p><p>La csrd aura un impact in\u00e9vitable sur toutes les parties prenantes des entreprises directement concern\u00e9es. Les collaborateurs, fournisseurs et partenaires doivent eux aussi saisir les opportunit\u00e9s et g\u00e9rer les d\u00e9fis li\u00e9s \u00e0 cette directive.<\/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=\"720\" height=\"480\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/close-up-livres-ouverts-dans-bibliotheque-720x480-1.webp\" class=\"attachment-full size-full wp-image-3632\" alt=\"Law books representing the Corporate Sustainability Reporting Directive (CSRD)\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/close-up-livres-ouverts-dans-bibliotheque-720x480-1.webp 720w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/close-up-livres-ouverts-dans-bibliotheque-720x480-1-300x200.webp 300w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/>\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\">Objectifs de la csrd<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7101ee5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7101ee5\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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\">\u00c9largir le champ d'application de la nfrd<\/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-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>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>) propos\u00e9e par l'union europ\u00e9enne (ue) vise \u00e0 \u00e9largir la port\u00e9e des entreprises soumises \u00e0 des obligations de reporting en mati\u00e8re de durabilit\u00e9 et de responsabilit\u00e9 soci\u00e9tale. Elle vise \u00e0 renforcer la transparence en mati\u00e8re d'informations non financi\u00e8res et \u00e0 garantir que davantage d'entreprises divulguent des donn\u00e9es sur des questions telles que l'impact environnemental, les enjeux sociaux et la gouvernance.<\/p><p>La csrd \u00e9largit le champ d'application de la pr\u00e9c\u00e9dente directive sur la publication d'informations non financi\u00e8res (nfrd) pour inclure plus d'entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428ae8a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"428ae8a\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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\">S'aligner sur les objectifs climatiques mondiaux<\/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-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>La csrd s\u2019accorde avec plusieurs objectifs mondiaux qui visent \u00e0 am\u00e9liorer la durabilit\u00e9 et la responsabilit\u00e9 des entreprises.<\/p><p>La directive s'inscrit notamment dans l'engagement mondial en faveur de la lutte contre le r\u00e9chauffement climatique, conform\u00e9ment \u00e0 l'accord de paris, puisqu'elle exige que les entreprises divulguent des informations sur leurs \u00e9missions de gaz \u00e0 effet de serre (ges) et leurs strat\u00e9gies de r\u00e9duction.<\/p><p>La csrd entre aussi en coh\u00e9rence avec les objectifs de d\u00e9veloppement durable (odd) des nations unies, qui comprennent <a href=\"https:\/\/www.un.org\/sustainabledevelopment\/fr\/objectifs-de-developpement-durable\/\">17 objectifs<\/a>\u00a0visant \u00e0 \u00e9liminer la pauvret\u00e9, \u00e0 prot\u00e9ger la plan\u00e8te et \u00e0 assurer la prosp\u00e9rit\u00e9 pour tous.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b52044 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3b52044\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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 entreprises doivent s\u2019engager dans 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-2fb4bf8 elementor-widget elementor-widget-text-editor\" data-id=\"2fb4bf8\" 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 grandes entreprises ont un impact significatif sur le r\u00e9chauffement climatique en raison de leur empreinte carbone \u00e9lev\u00e9e r\u00e9sultant de leurs activit\u00e9s op\u00e9rationnelles, de leur cha\u00eene d'approvisionnement et de leur consommation d'\u00e9nergie.<\/p><p>Elles doivent reconna\u00eetre la n\u00e9cessit\u00e9 de rendre compte et de mettre en \u0153uvre des objectifs rse (responsabilit\u00e9 soci\u00e9tale des entreprises) et de durabilit\u00e9.<\/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-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\">\"Pr\u00e9parez-vous d\u00e8s maintenant \u00e0 l'impact de la csrd sur votre entreprise\"<\/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=\"760\" height=\"760\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/agenda-ferme-760x760-1.webp\" class=\"attachment-full size-full wp-image-3654\" alt=\"someone who opens his agenda to prepare his company for CSRD compliance\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/agenda-ferme-760x760-1.webp 760w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/agenda-ferme-760x760-1-300x300.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/agenda-ferme-760x760-1-150x150.webp 150w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/>\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\">Les entreprises concern\u00e9es par la csrd<\/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>La csrd \u00e9tablit des seuils pour d\u00e9terminer quelles entreprises sont concern\u00e9es. Les crit\u00e8res varient en fonction du nombre moyen de salari\u00e9s employ\u00e9s au cours de l'exercice et du bilan total de l'entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306d463 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"306d463\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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 grandes entreprises<\/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-73cdd5b elementor-widget elementor-widget-text-editor\" data-id=\"73cdd5b\" 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 scrd concerne toutes les grandes entreprises satisfaisant au moins deux des crit\u00e8res suivants :<\/p><p><br>\n<ul>\n<li>Avoir plus de 250 salari\u00e9s;<\/li>\n<li>Avoir un bilan \u00e9gal ou sup\u00e9rieur \u00e0 20 millions d\u2019euros;<\/li>\n<li>Avoir un chiffre d\u2019affaires \u00e9gal ou sup\u00e9rieur \u00e0 40 millions d\u2019euros.<\/li>\n<\/ul><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4e6f7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bd4e6f7\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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 PME cot\u00e9es en bourses<\/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-e45af41 elementor-widget elementor-widget-text-editor\" data-id=\"e45af41\" 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 identifier les domaines qui seront directement impact\u00e9s par les exigences de la csrd, tels que la collecte de don. la csrd concerne toutes les pme cot\u00e9es en bourse qui d\u00e9passent deux des seuils suivants: n\u00e9es esg, le reporting, la gouvernance, la gestion des risques, etc. elles pourront ainsi adapter leur strat\u00e9gie et op\u00e9rer les changements et investissements n\u00e9cessaires.<\/p><ul><li>Avoir 10 salari\u00e9s (en moyenne sur l\u2019exercice);<\/li><li>Avoir un bilan \u00e9gal ou sup\u00e9rieur \u00e0 350 000 euros;<\/li><li>Avoir r\u00e9alis\u00e9 un chiffre d\u2019affaires \u00e9gal ou sup\u00e9rieur \u00e0 700 000 euros.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1107f90 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1107f90\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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 grandes entreprises actives sur le march\u00e9 europ\u00e9en<\/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-1251997 elementor-widget elementor-widget-text-editor\" data-id=\"1251997\" 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>Contrairement \u00e0 la nfrd qu\u2019elle remplace, la csrd concerne \u00e9galement les\u00a0<a href=\"\/fr\/csrd\/impact-entreprises-hors-ue\/\">entreprises non europ\u00e9ennes<\/a> ayant un chiffre d\u2019affaires annuel sup\u00e9rieur ou \u00e9gal \u00e0 150 millions d\u2019euros sur le march\u00e9 de l\u2019ue. Cela inclut les filiales des groupes, qui seront soumises aux nouvelles normes de reporting et aux obligations de transparence.<\/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<h2 class=\"elementor-heading-title elementor-size-default\">Les entreprises indirectement concern\u00e9es par la csrd\n<\/h2>\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>La csrd renforce la transparence et la responsabilit\u00e9 tout au long de la cha\u00eene d'approvisionnement. De nombreuses entreprises sont donc indirectement concern\u00e9es par cette directive. Cela contribue \u00e0 des pratiques commerciales plus responsables et durables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5682439 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5682439\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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\">Fournisseurs<\/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-47ba11c elementor-widget elementor-widget-text-editor\" data-id=\"47ba11c\" 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 fournisseurs, en tant que parties prenantes de ces entreprises, sont affect\u00e9s par les obligations de reporting en mati\u00e8re de durabilit\u00e9. En effet, les entreprises soumises \u00e0 la csrd peuvent demander \u00e0 leurs partenaires de communiquer des donn\u00e9es esg sp\u00e9cifiques. Cela peut inclure des informations sur les \u00e9missions de gaz \u00e0 effet de serre, les pratiques de travail \u00e9quitable, la gestion des d\u00e9chets, l'efficacit\u00e9 \u00e9nerg\u00e9tique, etc.<\/p><p>Les fournisseurs sont ainsi encourag\u00e9s \u00e0 am\u00e9liorer leurs pratiques de durabilit\u00e9 pour r\u00e9pondre aux attentes de leurs clients. Cela peut les inciter \u00e0 r\u00e9duire leurs \u00e9missions, \u00e0 adopter des pratiques de travail plus \u00e9thiques et \u00e0 r\u00e9duire leur empreinte environnementale. Les entreprises qui ne r\u00e9pondent pas aux attentes de reporting ESG pourraient perdre des clients. En revanche, investir dans la durabilit\u00e9 repr\u00e9senterait une source de nouveaux contrats pour d\u2019autres.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a284f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"86a284f\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"69\" height=\"29\" viewbox=\"0 0 69 29\" fill=\"none\"><g clip-path=\"url(#clip0_24_39)\"><path d=\"M54.5 1H14.5C7.04416 1 1 7.04416 1 14.5C1 21.9558 7.04416 28 14.5 28H54.5C61.9558 28 68 21.9558 68 14.5C68 7.04416 61.9558 1 54.5 1Z\" stroke=\"#2E6BF3\" stroke-width=\"2\"><\/path><path d=\"M57.7071 14.7068C58.0976 14.3163 58.0976 13.6831 57.7071 13.2926L51.3431 6.92863C50.9526 6.53811 50.3195 6.53811 49.9289 6.92863C49.5384 7.31916 49.5384 7.95232 49.9289 8.34285L55.5858 13.9997L49.9289 19.6566C49.5384 20.0471 49.5384 20.6802 49.9289 21.0708C50.3195 21.4613 50.9526 21.4613 51.3431 21.0708L57.7071 14.7068ZM12.5 14.9997H57V12.9997H12.5V14.9997Z\" fill=\"#2E6BF3\"><\/path><\/g><defs><clippath id=\"clip0_24_39\"><rect width=\"69\" height=\"29\" fill=\"white\"><\/rect><\/clippath><\/defs><\/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 partenaires financiers<\/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-b5293ef elementor-widget elementor-widget-text-editor\" data-id=\"b5293ef\" 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 investisseurs et les actionnaires ont acc\u00e8s \u00e0 des informations esg (environnementales, sociales et de gouvernance) plus d\u00e9taill\u00e9es, ce qui leur permet d'\u00e9valuer plus pr\u00e9cis\u00e9ment les risques et les opportunit\u00e9s li\u00e9s \u00e0 la durabilit\u00e9 d'une entreprise. Cela peut influencer consid\u00e9rablement leurs d\u00e9cisions d'investissement.\n<br><br>\nAfin d\u2019anticiper au mieux les changements organisationnels, les entreprises peuvent collaborer avec des experts en durabilit\u00e9, des consultants carbone ou des cabinets de conseil sp\u00e9cialis\u00e9s pour obtenir des conseils sur la mise en \u0153uvre de la csrd.<\/p><p>D-Carbonize et son <a href=\"https:\/\/d-carbonize.eu\/fr\/produit\/\"><a href=\"https:\/\/d-carbonize.eu\/fr\/produit\/\"> logiciel de bilan carbone <\/a> d\u00e9di\u00e9 comme D-Carbonize.<\/a>\u00a0accompagnent les entreprises dans cette transition afin qu\u2019elles profitent des opportunit\u00e9s li\u00e9es \u00e0 la csrd.<\/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>Plus de 50 000 entreprises de l'ue seront directement impact\u00e9es et doivent se pr\u00e9parer \u00e0 la conformit\u00e9 future. les crit\u00e8res d'application de la csrdvarient selon la taille de l'entreprise et son activit\u00e9 sur le march\u00e9 europ\u00e9en. de nombreuses entreprises seront \u00e9galement indirectement concern\u00e9es, y compris les fournisseurs et les partenaires financiers, qui devront r\u00e9pondre aux exigences de reporting en mati\u00e8re de durabilit\u00e9.<\/p>","protected":false},"author":1,"featured_media":3632,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3631","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: which company is concerned? 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