{
    "id": 10881,
    "date": "2025-03-14T12:28:54",
    "date_gmt": "2025-03-14T12:28:54",
    "guid": {
        "rendered": "https:\/\/vpwhite.com\/?p=10881"
    },
    "modified": "2025-09-18T15:48:30",
    "modified_gmt": "2025-09-18T15:48:30",
    "slug": "projet-de-directive-omnibus",
    "status": "publish",
    "type": "post",
    "link": "https:\/\/vpwhite.com\/fr\/projet-de-directive-omnibus\/",
    "title": {
        "rendered": "Projet de directive Omnibus\u202f\u00a0"
    },
    "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=\"10881\" 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=\"10881\" class=\"elementor elementor-10881\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d50a07 e-flex e-con-boxed e-con e-parent\" data-id=\"6d50a07\" 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-001cd56 e-con-full e-flex e-con e-child\" data-id=\"001cd56\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdd06cc elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"cdd06cc\" 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-0301939 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"0301939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCSDDD\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddb4762 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"ddb4762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCS3D\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a7135 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"73a7135\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTaxonomie verte\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c57df elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"51c57df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOmnibus\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-286a261 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"286a261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tReporting ESG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d86120f elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"d86120f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tDurabilit\u00e9\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5825173 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"5825173\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tConformit\u00e9\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c491a3 e-flex e-con-boxed e-con e-child\" data-id=\"1c491a3\" 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-0ad7464 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"0ad7464\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Simplification de la CSRD, de la CS3D et de la Taxonomie\u202f: ce que cela va concr\u00e8tement changer pour les entreprises<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c7a4cf elementor-widget elementor-widget-text-editor\" data-id=\"8c7a4cf\" 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 Commission europ\u00e9enne a annonc\u00e9 vouloir simplifier et harmoniser le cadre de reporting pour les entreprises europ\u00e9ennes. Dans cette perspective, le 26 f\u00e9vrier dernier, elle a officiellement pr\u00e9sent\u00e9 le \u00ab\u202f<strong>Paquet Omnibus<\/strong>\u202f\u00bb, un ensemble de propositions visant \u00e0 <strong>simplifier et ajuster les textes de la CSRD, de la Taxonomie Verte ainsi que de la directive sur le devoir de vigilance, la CS3D<\/strong>.<\/p><p>Une loi \u00ab\u202fOmnibus\u202f\u00bb est un texte l\u00e9gislatif europ\u00e9en qui regroupe plusieurs modifications de directives ou de r\u00e8glements existants au sein d\u2019un seul acte. Son objectif est g\u00e9n\u00e9ralement d\u2019ajuster plusieurs l\u00e9gislations en m\u00eame temps, \u00e9vitant ainsi d\u2019avoir \u00e0 adopter plusieurs textes s\u00e9par\u00e9s.<\/p><p>Quelles sont les principales modifications annonc\u00e9es ? Quelle est la suite du processus l\u00e9gislatif ? Comment les entreprises peuvent-elles s\u2019adapter et anticiper dans ce contexte r\u00e9glementaire ?<\/p><p>D\u00e9cryptage du paquet Omnibus et des actions \u00e0 mettre en place.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d4594f e-con-full e-flex e-con e-child\" data-id=\"3d4594f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a325bd2 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"a325bd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Quelles sont les principales modifications annonc\u00e9es\u202f?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a198e2f elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"a198e2f\" 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\">1. Simplification de la CSRD et des ESRS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e88285 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"7e88285\" 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\">Abaissement des seuils d\u2019applicabilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-156d45a elementor-widget elementor-widget-text-editor\" data-id=\"156d45a\" 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 (Corporate Sustainability Reporting Directive) s\u2019applique actuellement aux entreprises d\u00e9passant 250 salari\u00e9s et 40 millions d\u2019euros de chiffre d\u2019affaires. Elle impose un reporting d\u00e9taill\u00e9 bas\u00e9 sur les normes ESRS (European Sustainability Reporting Standards), couvrant des crit\u00e8res environnementaux, sociaux et de gouvernance (ESG), pour renforcer la transparence et la responsabilit\u00e9 des entreprises en mati\u00e8re de durabilit\u00e9.<br \/><br \/>Parmi les mesures les plus embl\u00e9matiques du projet Omnibus, il y a notamment l\u2019abaissement des seuils d\u2019applicabilit\u00e9 de la directive, entra\u00eenant la r\u00e9duction du nombre d\u2019entreprises concern\u00e9es.<br \/><br \/>Si le projet est adopt\u00e9, la CSRD ne concernerait plus que les entreprises de plus de <strong>1.000 salari\u00e9s<\/strong> et <strong>50 millions d\u2019euros de chiffre d\u2019affaires<\/strong>, exemptant ainsi plus de <strong>80% des entreprises initialement concern\u00e9es<\/strong>.<br \/><br \/>Ainsi, le nombre d\u2019entreprises incluses dans le p\u00e9rim\u00e8tre de la CSRD passerait de plus de <strong>50.000 \u00e0 moins de 10.000 entreprises<\/strong>.<\/p><p>Les seuils pour les entreprises non-europ\u00e9ennes ont \u00e9galement \u00e9t\u00e9 relev\u00e9s, passant de <strong>150 millions \u00e0 450 millions d\u2019euros de chiffre d\u2019affaires<\/strong>.<br \/><br \/>La r\u00e9vision de ces seuils serait justifi\u00e9e par une volont\u00e9 d\u2019alignement de la CSRD avec la CS3D.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d8156e e-con-full e-flex e-con e-child\" data-id=\"8d8156e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc581a9 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"dc581a9\" 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\">Reporting des PME sur une base volontaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f111674 elementor-widget elementor-widget-text-editor\" data-id=\"f111674\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLes PME qui ne seront plus soumises aux obligations de reporting issues de la CSRD pourront utiliser la norme volontaire \u00ab\u202fVSME\u202f\u00bb (Voluntary reporting standard for Small and Medium Enterprises) propos\u00e9e par l\u2019EFRAG, qui sera adopt\u00e9e sous forme d\u2019acte d\u00e9l\u00e9gu\u00e9. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32d6292 e-con-full e-flex e-con e-child\" data-id=\"32d6292\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e56aa8 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"6e56aa8\" 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\">R\u00e9vision des ESRS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1d5b77 elementor-widget elementor-widget-text-editor\" data-id=\"d1d5b77\" 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 r\u00e9vision des ESRS, notamment via une simplification de la structure et de la pr\u00e9sentation des normes de reporting, a \u00e9t\u00e9 propos\u00e9e.<br \/><br \/>Cette r\u00e9vision pr\u00e9voit aussi la <strong>r\u00e9duction du nombre de points de donn\u00e9es (datapoints)<\/strong> obligatoires, la priorisation des donn\u00e9es quantitatives par rapport aux \u00e9l\u00e9ments narratifs, et l&rsquo;am\u00e9lioration de<strong> l\u2019interop\u00e9rabilit\u00e9<\/strong> avec les normes internationales de reporting.<br \/><br \/>Cette proposition de simplification sera pr\u00e9sent\u00e9e sous forme d\u2019acte d\u00e9l\u00e9gu\u00e9 au plus tard 6 mois apr\u00e8s l&rsquo;entr\u00e9e en vigueur de la Directive Omnibus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5743e13 e-con-full e-flex e-con e-child\" data-id=\"5743e13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cf12c40 e-con-full e-flex e-con e-child\" data-id=\"cf12c40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ac34e2 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"7ac34e2\" 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\">Clarifications sur la double mat\u00e9rialit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23276fe elementor-widget elementor-widget-text-editor\" data-id=\"23276fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tSi le principe de double mat\u00e9rialit\u00e9 est bien maintenu, plus de pr\u00e9cisions devraient \u00eatre apport\u00e9es sur son application, afin d\u2019\u00e9viter aux entreprises de d\u00e9clarer des informations non-pertinentes.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc3f283 e-con-full e-flex e-con e-child\" data-id=\"fc3f283\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-908ddfc elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"908ddfc\" 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\">Audits <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a81688 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7a81688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLe passage progressif d\u2019une assurance limit\u00e9e vers une assurance raisonnable est supprim\u00e9. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bfb107 e-con-full e-flex e-con e-child\" data-id=\"6bfb107\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4aabc7 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"f4aabc7\" 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\">\u201cStop the clock\u201d : reports de publication<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b93cb44 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b93cb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUn report de 2 ans est propos\u00e9 pour la divulgation des premiers rapports et audits des entreprises qui devaient initialement publier en 2026 et 2027. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c2d99f4 e-con-full e-flex e-con e-child\" data-id=\"c2d99f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c6f95 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"a5c6f95\" 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\">Annulation des ESRS sectoriels <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db4e277 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"db4e277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLa cr\u00e9ation d\u2019ESRS sectoriels a \u00e9t\u00e9 annul\u00e9e pour \u00e9viter l\u2019augmentation du volume de donn\u00e9es \u00e0 publier. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-419c5f6 e-con-full e-flex e-con e-child\" data-id=\"419c5f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9fd7d elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3a9fd7d\" 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\">2. R\u00e9duction du p\u00e9rim\u00e8tre de la CS3D<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06919f4 elementor-widget elementor-widget-text-editor\" data-id=\"06919f4\" 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 CSDDD, ou CS3D (Corporate Sustainability Due Diligence Directive) impose aux grandes entreprises de pr\u00e9venir et d\u2019att\u00e9nuer les impacts n\u00e9gatifs de leurs activit\u00e9s sur les <strong>droits humains et l\u2019environnement<\/strong>. Pour cela, les entreprises doivent, sur <strong>l\u2019ensemble de leur cha\u00eene de valeur<\/strong> (amont et aval), identifier et \u00e9valuer les impacts de leurs activit\u00e9s. La Directive concerne les entreprises d\u00e9clarant plus de 450 millions d\u2019euros de chiffres d\u2019affaires et ayant plus de 1.000 salari\u00e9s.<\/p><p>Avec le projet Omnibus, la <strong>port\u00e9e de la CS3D devrait \u00eatre r\u00e9duite\u202f<\/strong>: l\u2019\u00e9valuation des risques fournisseurs, initialement pr\u00e9vue pour englober les fournisseurs indirects, serait d\u00e9sormais appliqu\u00e9e uniquement aux fournisseurs directs. Elle ne serait \u00e9tendue aux fournisseurs indirects que dans le cas o\u00f9 des informations plausibles sugg\u00e9rant des impacts n\u00e9gatifs \u2013 r\u00e9els ou potentiels \u2013 \u00e0 leur niveau, seraient remont\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4462b elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"4c4462b\" 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 autres modifications apport\u00e9es \u00e0 la CS3D par le Paquet Omnibus\u202f: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-547ac1e elementor-widget elementor-widget-text-editor\" data-id=\"547ac1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Un <strong>report d\u2019un an<\/strong> de la date d\u2019entr\u00e9e en vigueur de la directive, avec la suppression de la premi\u00e8re vague d\u2019entr\u00e9e en application de 2026, et une application par vagues entre 2027 et 2029,<\/li><li><strong>Le suivi des fournisseurs aura lieu tous les 5 ans, au lieu d\u2019un suivi annuel<\/strong>,<\/li><li>Dans le cadre de la <strong>cartographie de la cha\u00eene de valeur<\/strong>, la quantit\u00e9 d\u2019informations pouvant \u00eatre demand\u00e9es aux ETI et PME sera limit\u00e9e,<\/li><li><strong>Les sanctions applicables seront limit\u00e9es<\/strong>,<\/li><li>L\u2019obligation de <strong>mettre fin \u00e0 la relation commerciale<\/strong> en cas d\u2019infraction de la part des fournisseurs devrait aussi \u00eatre retir\u00e9e du texte.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-293f9f9 e-con-full e-flex e-con e-child\" data-id=\"293f9f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72f17a6 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"72f17a6\" 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\">3. R\u00e9vision de la Taxonomie verte europ\u00e9enne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e65a64 elementor-widget elementor-widget-text-editor\" data-id=\"7e65a64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLa Taxonomie verte vise \u00e0 classifier les activit\u00e9s \u00e9conomiques durables selon des crit\u00e8res environnementaux pr\u00e9cis, notamment l\u2019att\u00e9nuation du changement climatique et l\u2019adaptation au changement climatique.  \n<br><br>\nLa Commission europ\u00e9enne a d\u00e9cid\u00e9 d\u2019harmoniser les crit\u00e8res de la CSRD et de la CS3D avec la Taxonomie Verte.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-729b884 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"729b884\" 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\">Modifications apport\u00e9es par le Paquet Omnibus :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f725c5 elementor-widget elementor-widget-text-editor\" data-id=\"0f725c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n \t<li>Limitation du p\u00e9rim\u00e8tre aux grandes entreprises de plus de <strong>1.000 salari\u00e9s et 450 millions d\u2019euros de chiffre d\u2019affaires<\/strong>. La Taxonomie resterait optionnelle pour les autres entreprises,<\/li>\n \t<li><strong>L\u2019introduction de seuils de mat\u00e9rialit\u00e9<\/strong> pour les activit\u00e9s \u00e9conomiques, et la r\u00e9duction du nombre de points de donn\u00e9es \u00e0 reporter,<\/li>\n \t<li><strong>La simplification des crit\u00e8res DNSH (\u00ab\u202fDo No Significant Harm\u202f\u00bb)<\/strong> pour certains crit\u00e8res.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d0e4c9 elementor-widget elementor-widget-image\" data-id=\"1d0e4c9\" 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=\"2000\" height=\"1125\" src=\"https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR.webp\" class=\"attachment-full size-full wp-image-10894\" alt=\"\" srcset=\"https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR.webp 2000w, https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR-300x169.webp 300w, https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR-1024x576.webp 1024w, https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR-768x432.webp 768w, https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR-1536x864.webp 1536w, https:\/\/vpwhite.com\/wp-content\/uploads\/2025\/03\/VISUEL_OMNIBUS_FR-18x10.webp 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/>\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<div class=\"elementor-element elementor-element-73dea58 e-con-full e-flex e-con e-child\" data-id=\"73dea58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c35331 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"0c35331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Et maintenant ?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b8708e elementor-widget elementor-widget-text-editor\" data-id=\"0b8708e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLe \u00ab\u202fPaquet Omnibus\u202f\u00bb n\u2019est, \u00e0 ce stade, qu\u2019une proposition qui doit \u00eatre ent\u00e9rin\u00e9e par le Parlement europ\u00e9en et le Conseil de l\u2019Union europ\u00e9enne. \n<br><br>\nLe projet est donc susceptible d\u2019\u00e9voluer dans les prochains mois. A priori, le texte d\u00e9finitif ne devrait pas \u00eatre adopt\u00e9 avant 2026, et il devra ensuite faire l\u2019objet d\u2019une transposition dans les droits nationaux des Etats membres. La Commission a toutefois invit\u00e9 les autres instances europ\u00e9ennes \u00e0 traiter le Paquet Omnibus en priorit\u00e9. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fc92b4 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"9fc92b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Quels impacts pour les entreprises et comment s\u2019y pr\u00e9parer\u202f?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98e1902 elementor-widget elementor-widget-text-editor\" data-id=\"98e1902\" 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 texte de la CSRD tel qu\u2019il a \u00e9t\u00e9 adopt\u00e9 puis transpos\u00e9 dans les Etats membres continue de s\u2019appliquer tant que les textes modificatifs n\u2019ont pas \u00e9t\u00e9 publi\u00e9s.<\/p><p>Par cons\u00e9quent, les entreprises actuellement soumises \u00e0 la CSRD doivent poursuivre leurs efforts de reporting. Les investissements r\u00e9alis\u00e9s jusqu\u2019\u00e0 pr\u00e9sent constituent une base solide pour r\u00e9pondre aux exigences de transparence et de durabilit\u00e9, qui restent au c\u0153ur des r\u00e9glementations europ\u00e9ennes.<\/p><p>La r\u00e9duction de certaines obligations ne signifie pas un rel\u00e2chement des attentes en mati\u00e8re de reporting ESG, mais plut\u00f4t une clarification et une optimisation des processus.<\/p><p>Dans ce contexte d\u2019incertitude o\u00f9 le texte doit encore \u00eatre n\u00e9goci\u00e9 et finalis\u00e9, il existe encore des leviers d\u2019am\u00e9lioration pour les entreprises :<\/p><ul><li><strong>Mettre en place ou maintenir une gouvernance robuste pour le reporting ESG\u202f:<\/strong> une organisation bien structur\u00e9e et une r\u00e9partition claire des responsabilit\u00e9s restent essentielles pour assurer un reporting fiable et \u00e9volutif,<\/li><li><strong>Optimiser la collecte et la gestion des donn\u00e9es\u202f:<\/strong> simplifier et automatiser les processus de reporting permet de gagner en efficacit\u00e9 tout en garantissant la conformit\u00e9 aux futures exigences,<\/li><li><p><strong>Adapter sa strat\u00e9gie aux \u00e9volutions r\u00e9glementaires\u202f:<\/strong> suivre de pr\u00e8s les d\u00e9cisions europ\u00e9ennes et ajuster progressivement son reporting en fonction des nouvelles orientations permet d\u2019\u00e9viter des adaptations pr\u00e9cipit\u00e9es et co\u00fbteuses.<\/p><\/li><\/ul><p>Aux c\u00f4t\u00e9s de nombreuses grandes entreprises, nos experts ESG sont \u00e0 votre disposition pour \u00e9changer et vous partager les meilleures pratiques en mati\u00e8re de transformation des mod\u00e8les de pilotage ESG<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6722e8 elementor-widget elementor-widget-button\" data-id=\"d6722e8\" 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=\"https:\/\/vpwhite.com\/fr\/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\">En savoir plus sur 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<div class=\"elementor-element elementor-element-dcdc7aa e-con-full e-flex e-con e-child\" data-id=\"dcdc7aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-134a6f0 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"134a6f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Conclusion <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c20d901 elementor-widget elementor-widget-text-editor\" data-id=\"c20d901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLa simplification de la CSRD, de la CS3D et de la Taxonomie verte marque un tournant pour les entreprises europ\u00e9ennes et dans le monde du reporting extra-financier. Si ces ajustements visent \u00e0 all\u00e9ger la charge administrative, ils ne remettent pas en question l\u2019importance du reporting ESG et de la transparence en mati\u00e8re de durabilit\u00e9. \n<br><br>\nVPWhite se positionne comme un partenaire strat\u00e9gique pour accompagner les entreprises face \u00e0 ces \u00e9volutions r\u00e9glementaires, et leur permettre d\u2019adopter un reporting plus efficace et optimis\u00e9. \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>",
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