{"id":3639,"date":"2023-12-07T15:21:31","date_gmt":"2023-12-07T15:21:31","guid":{"rendered":"https:\/\/vpwhite.com\/?p=3639"},"modified":"2025-09-18T15:50:04","modified_gmt":"2025-09-18T15:50:04","slug":"transposition-par-la-france-de-la-directive-csrd","status":"publish","type":"post","link":"https:\/\/vpwhite.com\/de\/transposition-par-la-france-de-la-directive-csrd\/","title":{"rendered":"Transposition par la France de la directive CSRD"},"content":{"rendered":"<div class=\"pld-like-dislike-wrap pld-template-2\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger\" title=\"\" data-post-id=\"3639\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-heart\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">    <\/span>\r\n<\/div><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3639\" class=\"elementor elementor-3639\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-691919a e-flex e-con-boxed e-con e-parent\" data-id=\"691919a\" 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-b027631 e-flex e-con-boxed e-con e-child\" data-id=\"b027631\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62790b7 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"62790b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCSRD\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ceee5b elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"0ceee5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOrdonnance\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d1a5c6 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"5d1a5c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTransposition\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d4f66 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"62d4f66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tReporting\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2afbb62 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"2afbb62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tNachhaltigkeit\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-642e625 e-flex e-con-boxed e-con e-child\" data-id=\"642e625\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3627baf elementor-widget elementor-widget-heading\" data-id=\"3627baf\" 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\">Transpos\u00e9e le 6 d\u00e9cembre et publi\u00e9e officiellement par ordonnance au journal officiel le 7 d\u00e9cembre, la France prend un temps d\u2019avance en \u00e9tant l\u2019un des premiers pays \u00e0 adopter ce texte. Elle repr\u00e9sente une avanc\u00e9e significative dans l'engagement de la France en faveur de la promotion de la durabilit\u00e9 et de la transparence au travers des entreprises.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b41d8d elementor-widget elementor-widget-spacer\" data-id=\"8b41d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aec500b elementor-widget elementor-widget-text-editor\" data-id=\"aec500b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTournant majeur pour les soci\u00e9t\u00e9s, cette \u00e9tape encourage l&rsquo;adoption de pratiques commerciales plus durables, favorisant ainsi une culture d&rsquo;entreprise ax\u00e9e sur la responsabilit\u00e9 sociale et environnementale et non simple renforcement des obligations de reporting.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd5d78 elementor-widget elementor-widget-spacer\" data-id=\"4dd5d78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1ab883 elementor-widget elementor-widget-text-editor\" data-id=\"f1ab883\" 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>Visant \u00e0 combler certaines lacunes relev\u00e9es de la directive en mati\u00e8re de publication d\u2019informations non financi\u00e8res (NFRD), la directive CSRD vient notamment\u00a0:<\/p><ul><li>Introduire la n\u00e9cessit\u00e9 de fournir des informations plus d\u00e9taill\u00e9es sur l\u2019impact environnemental, social et sur les droits humains des entreprises, s\u2019appuyant sur des crit\u00e8res communs align\u00e9s sur les objectifs climatiques de l\u2019UE (principe de double mat\u00e9rialit\u00e9) : notamment, pour s\u2019assurer de leur fiabilit\u00e9, les informations fournies par les entreprises sont soumises \u00e0 des certifications et des audits ind\u00e9pendants ;<\/li><li>\u00c9largir le champ d\u2019application \u00e0 toutes les grandes entreprises, qu\u2019elles soient cot\u00e9es ou non, ainsi qu\u2019aux entreprises non europ\u00e9ennes qui r\u00e9alisent une activit\u00e9 cons\u00e9quente dans l\u2019UE (un chiffre d\u2019affaires sup\u00e9rieur \u00e0 150 millions d\u2019euros).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a79d919 elementor-widget elementor-widget-text-editor\" data-id=\"a79d919\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPubli\u00e9e au Journal officiel (JO RF 7 d\u00e9c. 2023, texte 19), l\u2019ordonnance n\u00b0 2023-1142 du 6 d\u00e9cembre 2023 relative \u00e0 la publication et \u00e0 la certification d\u2019informations en mati\u00e8re de durabilit\u00e9 et aux obligations environnementales, sociales et de gouvernement d\u2019entreprise des soci\u00e9t\u00e9s commerciales vient ainsi transposer en droit fran\u00e7ais les mesures contenues dans la directive.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-235f0ad elementor-widget elementor-widget-text-editor\" data-id=\"235f0ad\" 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>Cette ordonnance\u00a0:<\/p><ul><li>Modifie en droit national les r\u00e8gles relatives \u00e0 la DPEF pour y substituer l\u2019obligation de publication d\u2019informations en mati\u00e8re de durabilit\u00e9, conform\u00e9ment aux exigences de la directive ;<\/li><li>Modifie le r\u00e9gime d\u2019exercice de la profession de commissaires aux comptes en ce qu\u2019ils pourront \u00eatre en charge de proc\u00e9der \u00e0 l\u2019audit des informations en mati\u00e8re de durabilit\u00e9 :<ul><li>Modification des r\u00e8gles relatives \u00e0 l\u2019autorisation d\u2019exercice de l\u2019audit des informations en mati\u00e8re de durabilit\u00e9, incluant des dispositions transitoires pour les commissaires aux comptes inscrits avant le 1er janvier 2026 ;<\/li><li>Adaptation des r\u00e8gles relatives \u00e0 la d\u00e9ontologie, \u00e0 l\u2019ind\u00e9pendance et au secret professionnel ;<\/li><li>Adaptation des r\u00e8gles applicables \u00e0 la d\u00e9signation et \u00e0 la r\u00e9vocation des commissaires aux comptes.<\/li><\/ul><\/li><li>L\u00e8ve l\u2019option de la directive consistant \u00e0 autoriser les organismes tiers ind\u00e9pendants (OTI) \u00e0 proc\u00e9der \u00e0 l\u2019audit des informations en mati\u00e8re de durabilit\u00e9 ;<\/li><li>Du fait de l\u2019extension de ses missions, et de la supervision d\u2019autres acteurs que les commissaires aux comptes, le H3C est renomm\u00e9 Haute autorit\u00e9 de l\u2019audit (H2A) : ses comp\u00e9tences et missions ainsi que son organisation sont r\u00e9form\u00e9es ;<\/li><li>Articule et harmonise de fa\u00e7on claire et coh\u00e9rente, les autres dispositifs qui sont li\u00e9s ou qui poursuivent les m\u00eames desseins que la directive CSRD :<ul><li>Simplification et clarification des autres dispositifs de reporting en mati\u00e8re de RSE, en prenant appui sur le nouveau cadre, issu de la directive CSRD, de publication des informations en mati\u00e8re de durabilit\u00e9 ;<\/li><li>Cr\u00e9ation de d\u00e9finitions communes des diff\u00e9rentes tailles de soci\u00e9t\u00e9s et de groupes, qui permettront de rationaliser l\u2019approche des seuils au sein du livre II du code de commerce ;<\/li><li>Unification des proc\u00e9dures d\u2019injonction assurant l\u2019effectivit\u00e9 de ces diff\u00e9rents dispositifs.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ffae92 elementor-widget elementor-widget-text-editor\" data-id=\"9ffae92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tL\u2019ordonnance entrera en vigueur \u00e0 partir du 1er janvier 2024.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aaca8a elementor-widget elementor-widget-text-editor\" data-id=\"6aaca8a\" 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>Pour se faire, les entreprises doivent se (re)organiser pour pouvoir faire face aux exigences de la directive CSRD. Afin d\u2019accompagner les organisations pour relever ses d\u00e9fis, nos \u00e9quipes Impact son \u00e0 vos c\u00f4t\u00e9s pour\u00a0r\u00e9aliser\u00a0:<\/p><ul><li>Double mat\u00e9rialit\u00e9,<\/li><li>Gap Analysis,<\/li><li>Feuille de route,<\/li><li>Mise en \u0153uvre op\u00e9rationnelle.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75a62ca elementor-widget elementor-widget-text-editor\" data-id=\"75a62ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tSource : <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048519395 \" target=\"_blank\" rel=\"noopener\" style=\"color:#07BAE8; font-weight:600;\"><u>Legifrance.gouv.fr<\/u><\/a> <a href=\"https:\/\/www.ansa.fr\/transposition-de-la-directive-csrd-en-droit-francais-par-lordonnance-n-2023-1142-du-6-decembre-2023\/\" target=\"_blank\" rel=\"noopener\" style=\"color:#07BAE8; font-weight:600;\"><u> Ansa.fr<\/u><\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21e76e5 e-flex e-con-boxed e-con e-child\" data-id=\"21e76e5\" 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-67f3fda e-con-full e-flex e-con e-child\" data-id=\"67f3fda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9dd5d3 elementor-widget elementor-widget-heading\" data-id=\"d9dd5d3\" 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\">En savoir plus sur scope d\u2019intervention dans le processus de mise en \u0153uvre de la CSRD <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544029d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"544029d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/de\/environnement-social-et-gouvernance-esg\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrez notre accompagnement <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Transpos\u00e9e le 6 d\u00e9cembre et publi\u00e9e officiellement par ordonnance au journal officiel le 7 d\u00e9cembre, la France prend un temps d\u2019avance en \u00e9tant l\u2019un des premiers pays \u00e0 adopter ce texte. <\/p>","protected":false},"author":1,"featured_media":10003,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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