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        "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=\"921\" 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=\"921\" class=\"elementor elementor-921\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4818380 e-flex e-con-boxed e-con e-parent\" data-id=\"4818380\" 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-4eeb7bb e-flex e-con-boxed e-con e-child\" data-id=\"4eeb7bb\" 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-e64d0dc elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"e64d0dc\" 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-e96b4e8 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"e96b4e8\" 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-26b5365 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"26b5365\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEurope\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7ac2a5 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"e7ac2a5\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0286538 e-flex e-con-boxed e-con e-child\" data-id=\"0286538\" 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-180f4bf elementor-widget elementor-widget-heading\" data-id=\"180f4bf\" 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\">Alors que tous les yeux sont actuellement tourn\u00e9s vers la Commission europ\u00e9enne, qui devrait prochainement d\u00e9poser son projet d\u2019acte d\u00e9l\u00e9gu\u00e9 relatif \u00e0 la CSRD, avant de faire l\u2019objet d\u2019une consultation publique, plusieurs voix s\u2019\u00e9l\u00e8vent pour appeler \u00e0 diff\u00e9rer le calendrier ou \u00e0 r\u00e9duire la voilure sur le contenu des obligations de reporting.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01af9c3 elementor-widget elementor-widget-text-editor\" data-id=\"01af9c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tUn vaste chantier d\u2019encadrement et de normalisation du reporting de durabilit\u00e9 a \u00e9t\u00e9 ouvert par la Commission europ\u00e9enne. En toile de fond\u202f: l\u2019accompagnement de la strat\u00e9gie de \u00ab\u202fneutralit\u00e9 carbone \u00bb de l\u2019Union europ\u00e9enne. Bruxelles a pour objectifs affich\u00e9s de r\u00e9orienter les flux de capitaux vers des investissements durables et de favoriser la transparence et la comparabilit\u00e9 de l\u2019information entre les entreprises.\n<br><br>\nLa Directive CSRD (Corporate Sustainability Reporting Directive) prend la suite de la Directive NFRD de 2014 (Non-Financial Reporting Directive), pierre angulaire du reporting de durabilit\u00e9 pour les entreprises europ\u00e9ennes.\n<br><br>\nL\u2019\u00e9laboration des normes d\u00e9coulant de la CSRD a \u00e9t\u00e9 confi\u00e9e \u00e0 l\u2019EFRAG (European Financial Reporting Advisory Group) qui, dans une perspective de standardisation, a publi\u00e9 en novembre 2022, 12 projets de normes communes couvrant les domaines E, S et G. Les normes propos\u00e9es constituent une base compl\u00e8te d\u2019informations sur le d\u00e9veloppement durable au niveau international, con\u00e7ue pour r\u00e9pondre aux besoins de transparence des investisseurs dans l\u2019\u00e9valuation de la valeur des entreprises.\n<br><br>\nLe 30 juin 2023 constitue la date butoir fix\u00e9e pour la publication des actes d\u00e9l\u00e9gu\u00e9s, ces normes d\u00e9finitives prises par la Commission, sous le contr\u00f4le du l\u00e9gislateur europ\u00e9en. Or depuis quelques semaines, Bruxelles est scrut\u00e9e de toutes parts. Plusieurs appels au ralentissement de la cadence normative ont \u00e9t\u00e9 lanc\u00e9s \u2013 par des entreprises et organisations patronales notamment \u2013 fustigeant la \u00ab\u202fcharge\u202f\u00bb que constitueraient les actes d\u00e9l\u00e9gu\u00e9s pour le reporting des entreprises.\n<br><br>\nLa Commission avait d\u00e9j\u00e0 fait un pas vers les entreprises europ\u00e9ennes, en demandant \u00e0 l\u2019EFRAG de ralentir ses travaux sur l\u2019\u00e9laboration des normes sectorielles et de concentrer ses efforts sur la mise en \u0153uvre des 12 normes communes. Dans son discours du 15 mars dernier, Ursula von der Leyen \u00e9tait all\u00e9e un cran plus loin en annon\u00e7ant\u202f: \u00ab\u202fd\u2019ici l\u2019automne, nous pr\u00e9senterons des propositions concr\u00e8tes visant \u00e0 simplifier les exigences en mati\u00e8re de rapports et, dans les faits, \u00e0 les r\u00e9duire de 25 %\u202f\u00bb[1].\n<br><br>\nL\u2019organisation Business Europe a consid\u00e9r\u00e9 qu\u2019il s\u2019agissait d\u2019un premier pas positif, mais que \u00ab\u202fpar exemple, la Commission europ\u00e9enne a la possibilit\u00e9 de r\u00e9duire consid\u00e9rablement les obligations de d\u00e9claration dans [\u2026] la proposition \u00e0 venir d\u2019un acte d\u00e9l\u00e9gu\u00e9 sur les normes de reporting dans le cadre de la directive sur les rapports sur le d\u00e9veloppement durable des entreprises. Le projet publi\u00e9 par l\u2019EFRAG en novembre dernier, dans sa forme actuelle, repr\u00e9sente une somme gigantesque d\u2019obligations de reporting extr\u00eamement granulaires \u00bb[2], regroupant pas moins de 1.144 datapoints. Face \u00e0 ces appels, la tendance serait donc \u00e0 la simplification du paquet normatif.\n<br><br>\nAu lendemain de l\u2019anniversaire de la d\u00e9claration historique de Robert Schumann, il faut esp\u00e9rer que la CSRD ne soit pas \u2013 \u00e0 terme \u2013 vid\u00e9e de sa substance, sous couvert d\u2019une volont\u00e9 de concilier toutes les parties prenantes, mais qu\u2019on garde toujours \u00e0 l\u2019esprit que \u00ab\u202fl\u2019Europe ne se fera pas d\u2019un coup\u202f\u00bb[3].\n<br><br>\nVPWhite est \u00e0 vos c\u00f4t\u00e9s pour vous accompagner dans toutes les phases pr\u00e9paratoires \u00e0 la mise en \u0153uvre de votre d\u00e9marche CSRD. Nos \u00e9quipes Impact vous conseillent pour d\u00e9crypter les standards ESRS, pour mobiliser et former vos \u00e9quipes aux cons\u00e9quences de cette directive sur votre organisation, et pour planifier la mise en ad\u00e9quation de votre reporting et un d\u00e9ploiement efficace.\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11e10d5 elementor-widget elementor-widget-text-editor\" data-id=\"11e10d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t[1] \u00ab Speech by President von der Leyen at the European Parliament Plenary on the preparation of the European Council meeting of 23-24 March 2023<br>\n[2] Letter of 31 March 2023 from Business Europe to Ms von der Leyen<br>\n[3] Declaration of 9 May 1950, Robert Schumann, French Minister of Foreign Affairs\n\n\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-b9396c3 e-flex e-con-boxed e-con e-child\" data-id=\"b9396c3\" 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-9d3b166 e-con-full e-flex e-con e-child\" data-id=\"9d3b166\" 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-2e174e1 elementor-widget elementor-widget-heading\" data-id=\"2e174e1\" 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\">Pour en savoir plus sur notre accompagnement et nos offres d\u00e9di\u00e9es\u202f:\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c8b959 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7c8b959\" 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=\"\/fr\/dimension\/\">\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\">Voir notre accompagnement CSRD<\/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>",
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