{"id":3693,"date":"2024-08-22T11:19:00","date_gmt":"2024-08-22T11:19:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3693"},"modified":"2026-02-23T12:35:34","modified_gmt":"2026-02-23T12:35:34","slug":"dpef-guide-obligations","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/dpef-obligations\/","title":{"rendered":"DPEF : qui est concern\u00e9 ? guide des obligations"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"DPEF\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 dpef ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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La d\u00e9claration de performance extra-financi\u00e8re (dpef<\/a>) est un rapport obligatoire pour certaines grandes entreprises fran\u00e7aises, mise en place par la loi en 2017. Elle vise \u00e0 fournir des informations transparentes sur les impacts environnementaux, sociaux, et soci\u00e9taux des entreprises, ainsi que sur ses actions en mati\u00e8re de droits humains et de lutte contre la corruption. La dpef fait partie d\u2019un cadre r\u00e9glementaire qui oblige les entreprises \u00e0 int\u00e9grer ces crit\u00e8res extra-financiers dans leur strat\u00e9gie globale. Cette d\u00e9claration permet ainsi de r\u00e9pondre aux attentes des investisseurs, des r\u00e9gulateurs, et des autres parties prenantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Quels sont les crit\u00e8res d\u2019\u00e9ligibilit\u00e9 \u00e0 la DPEF ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Crit\u00e8res de taille<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La dpef s\u2019applique aux entreprises qui r\u00e9pondent \u00e0 certains crit\u00e8res de taille. Ainsi sont concern\u00e9es les entreprises qui comptent plus de 500 employ\u00e9s et r\u00e9alisent un chiffre d\u2019affaires sup\u00e9rieur \u00e0 100 millions d\u2019euros, ou qui ont un total de bilan d\u00e9passant 100 millions d\u2019euros.<\/p>

Ces diff\u00e9rents crit\u00e8res visent \u00e0 cibler les grandes entreprises qui ont un impact significatif sur l\u2019environnement et la soci\u00e9t\u00e9. Les entreprises qui remplissent ces conditions sont tenues de publier annuellement une dpef dans leur rapport de gestion, d\u00e9taillant leurs performances extra-financi\u00e8res et leurs engagements en mati\u00e8re de durabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Entreprises cot\u00e9es et non cot\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La d\u00e9claration de performance extra-financi\u00e8re concerne \u00e0 la fois les entreprises cot\u00e9es en bourse et celles non cot\u00e9es. Les entreprises cot\u00e9es sont automatiquement soumises \u00e0 cette obligation en raison de leur visibilit\u00e9 publique et de l\u2019importance de la transparence pour les investisseurs.<\/p>

Les entreprises non cot\u00e9es sont \u00e9galement concern\u00e9es si elles r\u00e9pondent aux crit\u00e8res de taille d\u00e9finis par la loi, \u00e0 savoir plus de 500 employ\u00e9s et un chiffre d\u2019affaires ou un total de bilan sup\u00e9rieur \u00e0 100 millions d\u2019euros. Qquelle que soit leur cotation, ces entreprises doivent inclure des informations d\u00e9taill\u00e9es sur leurs impacts environnementaux, sociaux, et soci\u00e9taux dans leur rapport annuel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Secteurs d\u2019activit\u00e9 concern\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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La d\u00e9claration de performance extra-financi\u00e8re s\u2019applique \u00e0 divers secteurs d\u2019activit\u00e9, en particulier ceux ayant un impact significatif sur l\u2019environnement et la soci\u00e9t\u00e9. Les secteurs de l\u2019industrie, de l\u2019\u00e9nergie, des transports, et de la finance sont particuli\u00e8rement concern\u00e9s en raison de leur contribution aux \u00e9missions de gaz \u00e0 effet de serre, \u00e0 l\u2019exploitation des ressources naturelles, et aux questions sociales.<\/p>

Cependant, toute entreprise r\u00e9pondant aux crit\u00e8res de taille et d\u2019impact, quel que soit son secteur, doit se conformer \u00e0 la dpef. Cette obligation vise \u00e0 encourager la transparence et \u00e0 promouvoir des pratiques plus durables \u00e0 travers diff\u00e9rents secteurs de l\u2019\u00e9conomie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Types d\u2019entreprises concern\u00e9es par les obligations de la DPEF\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Les grandes entreprises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Les grandes entreprises sont les principales entit\u00e9s concern\u00e9es par la dpef. Ces entreprises, qui comptent plus de 500 employ\u00e9s et r\u00e9alisent un chiffre d\u2019affaires ou un total de bilan sup\u00e9rieur \u00e0 100 millions d\u2019euros, doivent inclure dans leur rapport de gestion annuel une d\u00e9claration de performance extra-financi\u00e8re.<\/p>

Ce rapport doit d\u00e9tailler leurs impacts environnementaux, sociaux et soci\u00e9taux, et leurs actions en mati\u00e8re de droits humains et de lutte contre la corruption. L\u2019objectif est de renforcer la transparence et d\u2019inciter ces grandes structures \u00e0 adopter des pratiques plus durables et responsables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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PME et filiales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Les pme et les filiales ne sont g\u00e9n\u00e9ralement pas tenues de produire une dpef, sauf si elles r\u00e9pondent aux crit\u00e8res de taille applicables aux grandes entreprises ou si elles appartiennent \u00e0 un groupe qui doit publier une dpef consolid\u00e9e. Dans ce cas, les filiales peuvent \u00eatre incluses dans le p\u00e9rim\u00e8tre du rapport de la soci\u00e9t\u00e9 m\u00e8re.<\/p>

Pour les pme, bien que la dpef ne soit pas obligatoire, celles engag\u00e9es dans des d\u00e9marches de durabilit\u00e9 ou souhaitant attirer des investisseurs responsables peuvent choisir de publier volontairement une d\u00e9claration de performance extra-financi\u00e8re pour d\u00e9montrer leur engagement en mati\u00e8re de responsabilit\u00e9 soci\u00e9tale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Soci\u00e9t\u00e9s multinationales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Les soci\u00e9t\u00e9s multinationales op\u00e9rant en france sont \u00e9galement concern\u00e9es par la dpef si elles r\u00e9pondent aux crit\u00e8res de taille d\u00e9finis par la loi, m\u00eame si leur si\u00e8ge social est \u00e0 l\u2019\u00e9tranger. Ces entreprises doivent inclure dans leur rapport de gestion une d\u00e9claration de performance extra-financi\u00e8re couvrant l\u2019ensemble de leurs activit\u00e9s, y compris celles r\u00e9alis\u00e9es \u00e0 l\u2019international. Cela permet d\u2019assurer une transparence sur leurs impacts environnementaux, sociaux, et soci\u00e9taux \u00e0 l\u2019\u00e9chelle globale. En int\u00e9grant la dpef dans leur strat\u00e9gie de reporting, les multinationales renforcent leur engagement en mati\u00e8re de durabilit\u00e9 et r\u00e9pondent aux attentes des parties prenantes sur les march\u00e9s europ\u00e9ens.<\/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 dpef concerne principalement les grandes entreprises fran\u00e7aises comptant plus de 500 employ\u00e9s et r\u00e9alisant un chiffre d'affaires ou un total de bilan sup\u00e9rieur \u00e0 100 millions d'euros. Elle s'applique aussi aux entreprises cot\u00e9es et certaines filiales de groupes, ainsi qu'aux multinationales op\u00e9rant en france, qui doivent inclure des informations sur leurs impacts environnementaux, sociaux et soci\u00e9taux dans leur rapport de gestion annuel.<\/p>","protected":false},"author":1,"featured_media":3694,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"\nDPEF: Obligations and Affected Companies | D-Carbonize<\/title>\n<meta name=\"description\" content=\"Discover who is affected by the DPEF, including large companies, SMEs, and multinationals, and learn about the obligations regarding\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\/dpef-guide-obligations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DPEF: Obligations and Affected Companies | D-Carbonize\" \/>\n<meta property=\"og:description\" content=\"Discover who is affected by the DPEF, including large companies, SMEs, and multinationals, and learn about the obligations regarding\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/d-carbonize.eu\/fr\/dpef-guide-obligations\/\" \/>\n<meta property=\"og:site_name\" content=\"D-Carbonize\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-22T11:19:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T12:35:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/DPEF-Qui-est-concerne-Guide-des-obligations.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Jaimish\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jaimish\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/d-carbonize.eu\\\/fr\\\/dpef-obligations\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/d-carbonize.eu\\\/fr\\\/dpef-obligations\\\/\"},\"author\":{\"name\":\"Jaimish\",\"@id\":\"https:\\\/\\\/d-carbonize.eu\\\/fr\\\/#\\\/schema\\\/person\\\/b9dac9922f82f032a297605c6ab896cd\"},\"headline\":\"DPEF: who is concerned ? 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