{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"directive-sur-les-rapports-de-developpement-durable-des-entreprises-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/fr\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Directive sur les rapports sur le d\u00e9veloppement durable des entreprises (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La directive CSRD (Corporate Sustainability Reporting Directive) de l&#039;Union europ\u00e9enne (UE) exige que les grandes entreprises et les soci\u00e9t\u00e9s cot\u00e9es divulguent des informations sur les risques sociaux et environnementaux auxquels elles sont confront\u00e9es, ainsi que sur les impacts de leurs activit\u00e9s sur les personnes et l&#039;environnement. Cette directive modernisera et renforcera les r\u00e8gles de reporting, <\/span><b>augmenter le nombre d\u2019entreprises tenues de rendre compte de la durabilit\u00e9 et cr\u00e9er une culture de transparence.<\/b><span style=\"font-weight: 400;\"> Les entreprises devront appliquer les nouvelles r\u00e8gles pour la premi\u00e8re fois<strong> au cours de l\u2019exercice 2024<\/strong>, pour les rapports publi\u00e9s en 2025. Agr\u00e9\u00e9es en ao\u00fbt 2023, les entreprises soumises au CSRD devront d\u00e9clarer selon <strong>Normes europ\u00e9ennes de reporting sur le d\u00e9veloppement durable (ESRS)<\/strong>, et ils seront audit\u00e9s. Les r\u00e8gles introduites par la directive sur l&#039;information extra-financi\u00e8re restent en vigueur jusqu&#039;\u00e0 ce que les entreprises soient oblig\u00e9es d&#039;appliquer les nouvelles r\u00e8gles de la CSRD, et s&#039;appliquent aux grandes entreprises d&#039;int\u00e9r\u00eat public de plus de 500 salari\u00e9s.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La proposition s&#039;inscrit dans le cadre des efforts plus larges d\u00e9ploy\u00e9s par l&#039;UE pour parvenir \u00e0 une reprise \u00e9conomique durable et inclusive et \u00e0 une transition vers une \u00e9conomie plus durable et plus r\u00e9siliente. En am\u00e9liorant la coh\u00e9rence et la fiabilit\u00e9 des rapports sur le d\u00e9veloppement durable, la nouvelle directive vise \u00e0 aider les investisseurs, les organisations de la soci\u00e9t\u00e9 civile, les consommateurs et autres parties prenantes \u00e0 prendre des d\u00e9cisions \u00e9clair\u00e9es et \u00e0 tenir les entreprises responsables de leurs performances environnementales, sociales et de gouvernance d&#039;entreprise (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Il s&#039;appliquera \u00e0 toutes les grandes entreprises de l&#039;UE, tant publiques que priv\u00e9es, soit environ 50 000 entreprises. On estime que cela affectera quelque 3 000 entreprises am\u00e9ricaines.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La directive renforce le reporting sur les cat\u00e9gories d\u2019\u00e9missions Scope 3 qui incluent les voyages d\u2019affaires.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]<\/p>\n","protected":false},"featured_media":7511,"template":"","policy-source":[141],"policy-type":[],"policy-tags":[150],"policy-category":[115],"class_list":["post-6979","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-source-european-commission","policy-tags-reporting","policy-category-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\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 (CSRD) - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/travelsmartcampaign.org\/fr\/evolutions-politiques\/directive-sur-les-rapports-de-developpement-durable-des-entreprises-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"Travel Smart Campaign\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-09T14:09:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\",\"name\":\"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"datePublished\":\"2024-01-06T17:06:41+00:00\",\"dateModified\":\"2024-02-09T14:09:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#primaryimage\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/europe.jpg\",\"width\":1200,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/es\\\/desarrollos-de-politicas\\\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Policy Developments\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/pl\\\/rozwoj-polityki\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Corporate Sustainability Reporting Directive (CSRD)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"name\":\"Travel Smart\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/travelsmartcampaign.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\",\"name\":\"Travel Smart\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"width\":1200,\"height\":690,\"caption\":\"Travel Smart\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Directive sur le reporting extra-financier (CSRD) - Campagne Travel Smart","robots":{"index":"noindex","follow":"follow"},"og_locale":"fr_FR","og_type":"article","og_title":"Corporate Sustainability Reporting Directive (CSRD) - Travel Smart Campaign","og_description":"The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. This directive will modernise and strengthen the reporting rules, expanding the number of companies required to report [&hellip;]","og_url":"https:\/\/travelsmartcampaign.org\/fr\/evolutions-politiques\/directive-sur-les-rapports-de-developpement-durable-des-entreprises-csrd\/","og_site_name":"Travel Smart Campaign","article_modified_time":"2024-02-09T14:09:57+00:00","og_image":[{"width":1200,"height":720,"url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/","url":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/","name":"Directive sur le reporting extra-financier (CSRD) - Campagne Travel Smart","isPartOf":{"@id":"https:\/\/travelsmartcampaign.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage"},"thumbnailUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","datePublished":"2024-01-06T17:06:41+00:00","dateModified":"2024-02-09T14:09:57+00:00","breadcrumb":{"@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#primaryimage","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/europe.jpg","width":1200,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/travelsmartcampaign.org\/es\/desarrollos-de-politicas\/directiva-de-informes-de-sostenibilidad-corporativa-csrd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/travelsmartcampaign.org\/"},{"@type":"ListItem","position":2,"name":"Policy Developments","item":"https:\/\/travelsmartcampaign.org\/pl\/rozwoj-polityki\/"},{"@type":"ListItem","position":3,"name":"Corporate Sustainability Reporting Directive (CSRD)"}]},{"@type":"WebSite","@id":"https:\/\/travelsmartcampaign.org\/#website","url":"https:\/\/travelsmartcampaign.org\/","name":"Classement","description":"","publisher":{"@id":"https:\/\/travelsmartcampaign.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/travelsmartcampaign.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/travelsmartcampaign.org\/#organization","name":"Classement","url":"https:\/\/travelsmartcampaign.org\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","width":1200,"height":690,"caption":"Travel Smart"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-developments\/6979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-developments"}],"about":[{"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/types\/policy-developments"}],"version-history":[{"count":0,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-developments\/6979\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/media\/7511"}],"wp:attachment":[{"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/media?parent=6979"}],"wp:term":[{"taxonomy":"policy-source","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-source?post=6979"},{"taxonomy":"policy-type","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-type?post=6979"},{"taxonomy":"policy-tags","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-tags?post=6979"},{"taxonomy":"policy-category","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/fr\/wp-json\/wp\/v2\/policy-category?post=6979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}