{"id":3837,"date":"2024-05-02T12:24:00","date_gmt":"2024-05-02T12:24:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3837"},"modified":"2026-02-20T09:52:05","modified_gmt":"2026-02-20T09:52:05","slug":"conformite-reportings","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/compliant-reports-forms\/","title":{"rendered":"Quelles formes prennent les rapports conformes \u00e0 la CSRD ?"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3837\" class=\"elementor elementor-3837\" 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-b91c829 e-con-full e-flex e-con e-child\" data-id=\"b91c829\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcb670a elementor-widget elementor-widget-heading\" data-id=\"dcb670a\" 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-d813f77 elementor-widget elementor-widget-text-editor\" data-id=\"d813f77\" 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 reportings conformes \u00e0 la directive sur la responsabilit\u00e9 soci\u00e9tale des entreprises (<a href=\"\/fr\/csrd\/\"><a href=\"\/fr\/csrd\/\"> csrd <\/a><\/a>) prennent g\u00e9n\u00e9ralement la forme de rapports annuels classiques, mais se concentrent sur les informations sp\u00e9cifi\u00e9es par la directive.<\/p><p>Ces rapports sont \u00e9labor\u00e9s par les entreprises afin de divulguer des informations financi\u00e8res et non financi\u00e8res li\u00e9es \u00e0 leur performance. Ils favorisent la transparence et obligent les entreprises \u00e0 s\u2019engager vers plus de durabilit\u00e9 environnementale. Les rapports sont \u00e0 destination des parties prenantes et consultables par tous<\/p><p>Leur publication contribue \u00e0 promouvoir la durabilit\u00e9, la responsabilit\u00e9 soci\u00e9tale des entreprises et la transparence au sein de l'ensemble du march\u00e9 europ\u00e9en.<\/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=\"1124\" height=\"543\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/amina-atar-Mqc-m8kgxkg-unsplash-1-e1716327670865.webp\" class=\"attachment-full size-full wp-image-3838\" alt=\"2 personnes qui \u00e9crivent un reporting conforme \u00e0 la CSRD\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/amina-atar-Mqc-m8kgxkg-unsplash-1-e1716327670865.webp 1124w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/amina-atar-Mqc-m8kgxkg-unsplash-1-e1716327670865-300x145.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/amina-atar-Mqc-m8kgxkg-unsplash-1-e1716327670865-1024x495.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/10\/amina-atar-Mqc-m8kgxkg-unsplash-1-e1716327670865-768x371.webp 768w\" sizes=\"(max-width: 1124px) 100vw, 1124px\" \/>\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\">R\u00e9diger des reportings conformes \u00e0 la CSRD\n<\/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>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> vise \u00e0 standardiser les indicateurs cl\u00e9s afin de simplifier la comparabilit\u00e9 entre les entreprises. La directive sp\u00e9cifie une structure pr\u00e9cise que l\u2019entreprise doit suivre pour r\u00e9diger ses rapports.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d38915 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8d38915\" 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-align-justify\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M432 416H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16zm0-128H16A16 16 0 0 0 0 48v32a16 16 0 0 0 16 16h416a16 16 0 0 0 16-16V48a16 16 0 0 0-16-16z\"><\/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\">Une introduction,<\/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-book\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 360V24c0-13.3-10.7-24-24-24H96C43 0 0 43 0 96v320c0 53 43 96 96 96h328c13.3 0 24-10.7 24-24v-16c0-7.5-3.5-14.3-8.9-18.7-4.2-15.4-4.2-59.3 0-74.7 5.4-4.3 8.9-11.1 8.9-18.6zM128 134c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm0 64c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm253.4 250H96c-17.7 0-32-14.3-32-32 0-17.6 14.4-32 32-32h285.4c-1.9 17.1-1.9 46.9 0 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\">Une pr\u00e9sentation du contexte r\u00e8glementaire,<\/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-pen\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M290.74 93.24l128.02 128.02-277.99 277.99-114.14 12.6C11.35 513.54-1.56 500.62.14 485.34l12.7-114.22 277.9-277.88zm207.2-19.06l-60.11-60.11c-18.75-18.75-49.16-18.75-67.91 0l-56.55 56.55 128.02 128.02 56.55-56.55c18.75-18.76 18.75-49.16 0-67.91z\"><\/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\">Un descriptif pr\u00e9cis des m\u00e9thodologies appliqu\u00e9es pour la collecte des donn\u00e9es,<\/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-record-vinyl\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 152a104 104 0 1 0 104 104 104 104 0 0 0-104-104zm0 128a24 24 0 1 1 24-24 24 24 0 0 1-24 24zm0-272C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 376a128 128 0 1 1 128-128 128 128 0 0 1-128 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\">Les initiatives mises en place pour atteindre les objectifs,<\/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 r\u00e9sultats de l\u2019audit externe.<\/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-06fdd98 elementor-widget elementor-widget-text-editor\" data-id=\"06fdd98\" 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 contenu des rapports de durabilit\u00e9 est encadr\u00e9 par les ESRS (european sustainability reporting standards).<\/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<h3 class=\"elementor-heading-title elementor-size-default\">Rapport ESG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aac89cc elementor-widget elementor-widget-text-editor\" data-id=\"aac89cc\" 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 rapport esg divulgue les performances de l\u2019entreprise dans les trois domaines suivants : l\u2019environnement, l\u2019aspect social et les m\u00e9thodes de gouvernance.<\/p><p>L\u2019entreprise doit y mettre en exergue sa vision en mati\u00e8re de d\u00e9veloppement durable. Elle d\u00e9finit des objectifs relatifs \u00e0 son impact sur l\u2019environnement : Gestion de l\u2019eau et des \u00e9nergies, \u00e9mission de gaz \u00e0 effet de serre, biodiversit\u00e9, etc. Elle doit \u00e9galement fournir des donn\u00e9es relatives \u00e0 ses pratiques de travail, y compris sa politique d\u2019inclusion et de diversit\u00e9. Par ailleurs, le rapport inclut des indicateurs cl\u00e9s qui viennent illustrer les informations fournies par l\u2019entreprise (bilan carbone, taux de diversit\u00e9, structure organisationnelle\u2026)<\/p><p>Un r\u00e9sum\u00e9 ex\u00e9cutif permet de mettre en \u00e9vidence les points importants du rapport. Il fait \u00e9tat des r\u00e9alisations et des initiatives en cours pour am\u00e9liorer ses performances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7142edf elementor-widget elementor-widget-heading\" data-id=\"7142edf\" 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\">Les normes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-999230a elementor-widget elementor-widget-text-editor\" data-id=\"999230a\" 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 class=\"ld-fh-element d-inline-block pos-rel lqd-highlight-classic lqd-highlight-grow-left p\"><a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_23_4043#:~:text=for%20the%20company.-,There%20are%2012%20ESRS,-%2C%20covering%20the%20full\">12 normes trans-sectorielles<\/a>\u00a0sont sp\u00e9cifi\u00e9es et rendues obligatoires pour toutes les entreprises concern\u00e9es par la CSRD.<\/p><p>En compl\u00e9ment, les entreprises doivent reporter sur une s\u00e9rie d\u2019indicateurs standards obligatoires en fonction de leur secteur d\u2019activit\u00e9. Ces obligations peuvent \u00eatre compl\u00e9t\u00e9es par des normes sp\u00e9cifiques pour les pme cot\u00e9es en bourse ou pour les soci\u00e9t\u00e9s non europ\u00e9ennes.<\/p><p>Chaque entreprise doit donc se renseigner sur les obligations auxquelles elle est soumise puisque celles-ci diff\u00e8rent selon plusieurs crit\u00e8res.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-842315a e-con-full e-flex e-con e-child\" data-id=\"842315a\" 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-df4eb77 e-con-full e-flex e-con e-child\" data-id=\"df4eb77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b344b1d e-con-full e-flex e-con e-child\" data-id=\"b344b1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da17836 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"da17836\" 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-9345b3f elementor-widget elementor-widget-heading\" data-id=\"9345b3f\" 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\">R\u00e9daction, normes ESG, audit externe : garanties de fiabilit\u00e9 et de confiance pour toutes les parties prenantes.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db5fe12 e-con-full e-flex e-con e-child\" data-id=\"db5fe12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27bd70d elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"27bd70d\" 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=\"417\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/mina-rad-qFSQFSmfZkA-unsplash-1-e1716327726169.webp\" class=\"attachment-full size-full wp-image-3989\" alt=\"\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/mina-rad-qFSQFSmfZkA-unsplash-1-e1716327726169.webp 646w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/05\/mina-rad-qFSQFSmfZkA-unsplash-1-e1716327726169-300x194.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-f3c743c elementor-widget elementor-widget-heading\" data-id=\"f3c743c\" 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\">S\u2019assurer de la conformit\u00e9 des reportings\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8801aca elementor-widget elementor-widget-text-editor\" data-id=\"8801aca\" 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>Assurer la conformit\u00e9 des reportings \u00e0 la csrd est essentiel pour les entreprises de l\u2019ue. Ceci implique une gestion rigoureuse de la collecte et de la divulgation des informations, ainsi qu'une attention aux normes de reporting esg reconnues. La csrd vise \u00e0 accro\u00eetre la transparence et la qualit\u00e9 des informations non financi\u00e8res divulgu\u00e9es par les entreprises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cb73af elementor-widget elementor-widget-heading\" data-id=\"8cb73af\" 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\">Conformit\u00e9 aux normes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b254b17 elementor-widget elementor-widget-text-editor\" data-id=\"b254b17\" 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>Par souci d\u2019harmonisation, la csrd applique l'utilisation de normes de reporting esg reconnues, telles que les normes<a href=\"https:\/\/www.globalreporting.org\/\"><a href=\"https:\/\/www.globalreporting.org\/\"> gri <\/a><\/a>(global reporting initiative) ou \u00e9quivalentes. En ce qui concerne leurs \u00e9valuations de performances, les entreprises doivent expliquer leurs m\u00e9thodes de collecte des donn\u00e9es et de calcul des KPI afin de s\u2019assurer de leur conformit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f435786 elementor-widget elementor-widget-heading\" data-id=\"f435786\" 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\">Soumettre le rapport \u00e0 un audit externe\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcd8b30 elementor-widget elementor-widget-text-editor\" data-id=\"bcd8b30\" 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 pr\u00e9voit l'obligation d'audits externes pour les grandes entreprises cot\u00e9es, les grandes entreprises non cot\u00e9es et les entit\u00e9s d'int\u00e9r\u00eat public qui d\u00e9passent un certain seuil. Ceci permet d\u2019identifier d\u2019\u00e9ventuelles failles dans le rapport et d\u2019y rem\u00e9dier avant sa publication.<\/p><p>L'auditeur externe examine les informations contenues dans le rapport de d\u00e9veloppement durable pour v\u00e9rifier leur pr\u00e9cision, leur fiabilit\u00e9 et leur conformit\u00e9 aux normes de reporting ESG reconnues et aux exigences de la CSRD.<\/p><p>Une fois le rapport d'audit finalis\u00e9, il doit \u00eatre inclus dans le rapport de d\u00e9veloppement durable pour d\u00e9montrer la conformit\u00e9 aux exigences de la CSRD.<\/p><p>Le processus d'audit externe vise \u00e0 garantir que le rapport de d\u00e9veloppement durable est fiable et transparent, renfor\u00e7ant ainsi la confiance des parties prenantes dans les informations divulgu\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fb3db7 elementor-widget elementor-widget-heading\" data-id=\"3fb3db7\" 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\">Des rapports accessibles et transparents<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-249bf45 elementor-widget elementor-widget-text-editor\" data-id=\"249bf45\" 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>En plus d\u2019\u00eatre fiables, les rapports doivent \u00eatre compr\u00e9hensibles. Ainsi, ils doivent \u00eatre r\u00e9dig\u00e9s de mani\u00e8re claire et intelligible pour que toutes les parties prenantes puissent facilement comprendre les informations pr\u00e9sent\u00e9es. Par ailleurs, comme les rapports doivent \u00eatre accessibles \u00e0 toutes les parties prenantes qu\u2019ils pourraient concerner, y compris les investisseurs, les clients, les employ\u00e9s et les r\u00e9gulateurs, les entreprises sont tenues de les rendre publiques.<\/p><p>D-Carbonize propose une <a href=\"\/fr\/contactez-nous\/\">solution compl\u00e8te<\/a>\u00a0pour accompagner les entreprises dans la r\u00e9daction des rapports concernant leurs \u00e9missions carbone.<\/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>Les reportings conformes \u00e0 la csrd sont des documents essentiels \u00e9labor\u00e9s par les entreprises pour divulguer leur performance financi\u00e8re et non financi\u00e8re, favorisant ainsi la transparence et l'engagement envers la durabilit\u00e9 environnementale.<br \/>\n<br \/>\nStructur\u00e9s selon les directives de la csrd, ils couvrent divers aspects, notamment l'environnement, le social et la gouvernance (esg).<br \/>\n<br \/>\nCes rapports suivent des normes de reporting esg reconnues, garantissant ainsi leur conformit\u00e9. Ils sont \u00e9galement soumis \u00e0 des audits externes pour v\u00e9rifier leur pr\u00e9cision et leur transparence, renfor\u00e7ant la confiance des parties prenantes.<\/p>","protected":false},"author":1,"featured_media":3838,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3837","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: reports forms - D-Carbonize<\/title>\n<meta name=\"description\" content=\"Learn how to draw up CSRD-compliant reports, how to ensure that these reports are compliant, and maintain transparency.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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