{"id":9005,"date":"2021-05-04T12:33:39","date_gmt":"2021-05-04T12:33:39","guid":{"rendered":"https:\/\/uel.lu\/?post_type=article&#038;p=9005"},"modified":"2021-06-16T09:52:51","modified_gmt":"2021-06-16T09:52:51","slug":"corporate-sustainability-reporting-directive","status":"publish","type":"article","link":"https:\/\/uel.lu\/fr\/article\/corporate-sustainability-reporting-directive\/","title":{"rendered":"Corporate Sustainability Reporting Directive"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column_text]\n<h2><strong>Proposition de directive relative \u00e0 la publication d&rsquo;informations en mati\u00e8re de durabilit\u00e9 par les entreprises (Corporate Sustainability Reporting Directive &#8211; CSRD)<\/strong><\/h2>\n<p>Le 21 avril 2021, la Commission europ\u00e9enne a adopt\u00e9 une proposition de directive relative \u00e0 la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD), qui modifie les exigences de rapport existantes de l\u2019actuelle Directive europ\u00e9enne sur le reporting non financier (Non-Financial Reporting Directive &#8211; NFRD) et remplacera cette derni\u00e8re.<\/p>\n<p>L&rsquo;objectif de la directive est d&rsquo;am\u00e9liorer le reporting sur le d\u00e9veloppement durable au moindre co\u00fbt, afin de mieux exploiter le potentiel du march\u00e9 unique europ\u00e9en pour contribuer \u00e0 la transition vers un syst\u00e8me \u00e9conomique et financier pleinement durable et inclusif, conform\u00e9ment au Green Deal europ\u00e9en et aux Objectifs de d\u00e9veloppement durable des Nations unies.<\/p>\n<p>Par rapport aux exigences en mati\u00e8re de rapports de d\u00e9veloppement durable de la NFRD, les principales nouveaut\u00e9s de cette proposition sont les suivantes :<\/p>\n<ul>\n<li>extension du champ d&rsquo;application des exigences en mati\u00e8re de rapports non financiers \u00e0 d&rsquo;autres entreprises, y compris toutes les grandes entreprises et les soci\u00e9t\u00e9s cot\u00e9es (\u00e0 l&rsquo;exception des micro-entreprises cot\u00e9es) ;<\/li>\n<li>exigence de la certification des informations sur le d\u00e9veloppement durable<\/li>\n<li>informations plus d\u00e9taill\u00e9es \u00e0 communiquer par les entreprises, conform\u00e9ment aux normes europ\u00e9ennes obligatoires en mati\u00e8re de rapports sur le d\u00e9veloppement durable<\/li>\n<li>publication de toutes les informations dans le cadre des rapports de gestion des entreprises, et diffusion dans un format num\u00e9rique lisible par machine.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>La directive s&rsquo;appuie sur les initiatives internationales en mati\u00e8re de rapports sur le d\u00e9veloppement durable et vise \u00e0 y contribuer. Les normes de l&rsquo;UE en mati\u00e8re de rapports sur le d\u00e9veloppement durable s&rsquo;alignent autant que possible sur ces initiatives tout en tenant compte des sp\u00e9cificit\u00e9s europ\u00e9ennes. La directive modifie quatre textes l\u00e9gislatifs existants : la directive comptable, la directive sur l&rsquo;audit, le r\u00e8glement sur l&rsquo;audit, et la directive sur la transparence.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][nectar_btn size=\u00a0\u00bbjumbo\u00a0\u00bb open_new_tab=\u00a0\u00bbtrue\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbnone\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/ec.europa.eu\/info\/business-economy-euro\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\u00a0\u00bb text=\u00a0\u00bbPlus d&rsquo;informations sur le site de la Commission Europ\u00e9enne\u00a0\u00bb][\/vc_column][\/vc_row]\n","protected":false},"featured_media":9008,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[24],"slidercat":[],"class_list":{"0":"post-9005","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-thematiques"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/fr\/article\/corporate-sustainability-reporting-directive\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Sustainability Reporting Directive - UEL\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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