{"id":10773,"date":"2023-11-17T09:31:47","date_gmt":"2023-11-17T08:31:47","guid":{"rendered":"https:\/\/cubeconcepts.de\/?page_id=10773"},"modified":"2026-03-24T09:12:27","modified_gmt":"2026-03-24T08:12:27","slug":"csrd-obligation-de-rapport-plans-climat","status":"publish","type":"page","link":"https:\/\/cubeconcepts.de\/fr\/energierecht\/csrd-berichtspflicht-klimaplaene\/","title":{"rendered":"Rapports CSRD obligatoires &amp; plans climatiques"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"10773\" class=\"elementor elementor-10773\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f4d77b elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"29f4d77b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/CSRD-Kilmaplaene-Header.mp4&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e1bdb3b\" data-id=\"7e1bdb3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2969c792 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"2969c792\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a19d9b3\" data-id=\"a19d9b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bd7501e elementor-widget elementor-widget-heading\" data-id=\"2bd7501e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CSRD-Berichtspflicht &amp; Klimapl\u00e4ne<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-162b8377 elementor-widget elementor-widget-heading\" data-id=\"162b8377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">De nouveaux d\u00e9fis pour les entreprises<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65ae3cc5\" data-id=\"65ae3cc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ce128db elementor-icon-list--layout-traditional 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<path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" 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d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 55.628,-8.942C50.481,-11.934 45.342,-14.929 40.195,-17.92C37.617,-19.418 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-0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6362b03c elementor-widget elementor-widget-button\" data-id=\"6362b03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/entreprise\/contact\/demande-de-projet\/\">\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\">Demande de projet<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc2290f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bc2290f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6299c41c\" data-id=\"6299c41c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430f9589 elementor-widget elementor-widget-breadcrumbs\" data-id=\"430f9589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/cubeconcepts.de\/fr\/\">Page d'accueil<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28c7b0e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28c7b0e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-225e9368\" data-id=\"225e9368\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7dcbd8 elementor-widget elementor-widget-text-editor\" data-id=\"7b7dcbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alle Aspekte, die die <strong>Obligation de rapport CSRD<\/strong> mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen <b>sans plan climatique propre<\/b>, <b>Strat\u00e9gies environnementales ou ESG<\/b> pour autant qu'elles ne soient pas des fournisseurs ou qu'elles ne d\u00e9pendent pas de cr\u00e9dits d'entreprise. Mais pour vous aussi, des normes de reporting sont \u00e9labor\u00e9es et seront en partie obligatoires au plus tard \u00e0 partir de 2028. Les PME cot\u00e9es en bourse devront alors <a href=\"https:\/\/cubeconcepts.de\/fr\/lsme-et-vsme-rapports-de-durabilite-pour-les-pme\/\">Rapports sur la LSME<\/a> et les entreprises non ax\u00e9es sur le march\u00e9 des capitaux peuvent publier des rapports de d\u00e9veloppement durable VSME.\u00a0<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d22d09f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d22d09f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-431c8ea\" data-id=\"431c8ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15845279 elementor-widget elementor-widget-spacer\" data-id=\"15845279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd6e294 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd6e294\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20a54faf\" data-id=\"20a54faf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16903e4a elementor-widget elementor-widget-heading\" data-id=\"16903e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obligation de rapport CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699197ac elementor-widget elementor-widget-text-editor\" data-id=\"699197ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Die CSRD-Berichtspflicht sollte eigentlich auf KMUs ab 2024 erweitert werden. Sie ist ein Teil des EU-Gesetzespakets &#8220;Nachhaltige Finanzen&#8221; und zielt darauf ab, die Transparenz und Vergleichbarkeit von Nachhaltigkeitsberichten zu erh\u00f6hen. Betroffen Unternehmen<b> mit mehr als 1.000 Mitarbeitenden <\/b>et un<b> Jahresumsatz von \u00fcber 450 Mio. \u20ac<\/b>. Les rapports doivent couvrir les aspects environnementaux, la responsabilit\u00e9 sociale, les droits de l'homme et la gouvernance. Les nouveaux contenus pour les rapports CSRD comprennent <a href=\"https:\/\/cubeconcepts.de\/fr\/la-taxonomie-europeenne\/\">Taxonomie<\/a>, mod\u00e8le d'entreprise, <a href=\"https:\/\/cubeconcepts.de\/fr\/droit-de-lenergie\/loi-sur-la-chaine-dapprovisionnement\/\">Cha\u00eenes d'approvisionnement<\/a>objectifs, indicateurs de performance et plus encore. Les rapports doivent \u00eatre inclus dans le rapport de gestion, \u00eatre v\u00e9rifi\u00e9s par des prestataires de services ind\u00e9pendants et \u00eatre conformes \u00e0 la l\u00e9gislation en vigueur. <a href=\"https:\/\/cubeconcepts.de\/fr\/tcfd-reporting\/\">TCFD<\/a>-Standards entsprechen. Sp\u00e4testens mit dem <strong>Gesch\u00e4ftsjahr 2027<\/strong> startet die Berichtspflicht in Deutschland und f\u00fcr Mutterunternehmen au\u00dferhalb der EU unterliegen ab 2029.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d49220 elementor-widget elementor-widget-button\" data-id=\"7d49220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/le-rapport-csrdr-sera-obligatoire-pour-les-entreprises-a-partir-de-2024\/\">\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 CSRD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7db0c337\" data-id=\"7db0c337\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad97815 elementor-widget elementor-widget-image\" data-id=\"ad97815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg\" class=\"attachment-large size-large wp-image-7795\" alt=\"Reporting obligatoire CSRD\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1536x1025.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-2048x1367.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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\t\t<div class=\"elementor-element elementor-element-82b7f4f elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"82b7f4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1775ee76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1775ee76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36bd4eec\" data-id=\"36bd4eec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6032073c elementor-widget elementor-widget-spacer\" data-id=\"6032073c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72db020 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72db020\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a094002\" data-id=\"4a094002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-684966d3 elementor-widget elementor-widget-image\" data-id=\"684966d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg\" class=\"attachment-large size-large wp-image-10630\" alt=\"Obstacles \u00e0 la d\u00e9claration obligatoire de la DRSC\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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\t\t<div class=\"elementor-element elementor-element-3773ace7 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"3773ace7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebf79a\" data-id=\"1ebf79a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a3b60f elementor-widget elementor-widget-heading\" data-id=\"43a3b60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les plans climatiques comme base des rapports CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9001a07 elementor-widget elementor-widget-text-editor\" data-id=\"9001a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Un quart <\/b>des entreprises concern\u00e9es par l'obligation de reporting CSRD ont <b>pas encore de plan climatique ou de strat\u00e9gie de durabilit\u00e9<\/b>. Les principaux probl\u00e8mes de mise en \u0153uvre sont la surcharge de travail, le manque de clart\u00e9 dans l'interpr\u00e9tation de la DRSC, la pression du temps et le manque de ressources. Il est recommand\u00e9 de d\u00e9velopper une strat\u00e9gie de durabilit\u00e9 \u00e0 un stade pr\u00e9coce, de proc\u00e9der \u00e0 une \u00e9valuation compl\u00e8te des donn\u00e9es et de mettre en place des processus clairs. Les erreurs commises dans le cadre de l'obligation de rapport sur la DSE peuvent avoir de graves cons\u00e9quences, notamment<b> Amendes pouvant atteindre 5% du chiffre d'affaires annuel ou 10 millions d'euros<\/b>. Les conseils d'administration sont les principaux responsables, suivis par les conseils de surveillance. Les entreprises doivent bien se pr\u00e9parer afin d'\u00e9viter les risques juridiques et financiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e965fa5 elementor-widget elementor-widget-button\" data-id=\"e965fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/obstacles-a-lobligation-de-rapport-de-la-csrd\/\">\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\">Obstacles \u00e0 la d\u00e9claration obligatoire de la DRSC<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b51a401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b51a401\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15c9a1d5\" data-id=\"15c9a1d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65052ccd elementor-widget elementor-widget-spacer\" data-id=\"65052ccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-513a9a4e elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"513a9a4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-531624ea\" data-id=\"531624ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d62283b elementor-widget elementor-widget-heading\" data-id=\"7d62283b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les normes ESG gagnent en importance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24de4355 elementor-widget elementor-widget-text-editor\" data-id=\"24de4355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le \"greenwashing\" est de plus en plus discr\u00e9dit\u00e9 et fait d\u00e9sormais l'objet d'une attention particuli\u00e8re. <b>officiellement puni<\/b>. Les menaces ne concernent pas seulement <b>Perte de r\u00e9putation ou de valeur boursi\u00e8re <\/b>mais aussi<b> des amendes importantes<\/b>. Die ab Mitte 2029 geltende <a href=\"https:\/\/cubeconcepts.de\/fr\/csddd\/\">CSDDD<\/a> der Europ\u00e4ischen Kommission, soll Unternehmen zur Einhaltung von Umwelt- und Menschenrechts-Standards in globalen Lieferketten verpflichten. Die Umsetzung in deutsches Recht wird f\u00fcr <strong>Mitte 2026<\/strong>\u00a0durch die Anpassung des LkSG erwartet. Demnach m\u00fcssen Unternehmen negative Auswirkungen auf Umwelt und Menschenrechte ermitteln, berichten und minimieren. <b>PME<\/b> sont <b>pas directement concern\u00e9<\/b>Les grandes entreprises doivent quant \u00e0 elles \u00e9laborer des strat\u00e9gies en vue de l'accord de Paris sur le changement climatique. La CSDDD est consid\u00e9r\u00e9e comme une \u00e9p\u00e9e plus tranchante contre les violations ESG et le greenwashing.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1345291 elementor-widget elementor-widget-button\" data-id=\"1345291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/les-infractions-a-lesg-et-le-greenwashing-peuvent-couter-cher\/\">\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\">Plus d'infos sur les normes ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18293949\" data-id=\"18293949\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d0a835 elementor-widget elementor-widget-image\" data-id=\"61d0a835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cubeconcepts.de\/fr\/produits\/domaines-complementaires\/esg-conseil-en-strategie\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg\" class=\"attachment-large size-large wp-image-9431\" alt=\"Syst\u00e8me solaire \u00e0 accumulation\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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\t\t<div class=\"elementor-element elementor-element-43cb14f8 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"43cb14f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f05359d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05359d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a504001\" data-id=\"7a504001\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c72c412 elementor-widget elementor-widget-spacer\" data-id=\"4c72c412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77f59a9d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f59a9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bcfc113\" data-id=\"5bcfc113\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62b7becb elementor-widget elementor-widget-image\" data-id=\"62b7becb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"576\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg\" class=\"attachment-large size-large wp-image-8871\" alt=\"ESG-Linked Finance - Scoring\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-300x216.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-768x553.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1536x1105.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-2048x1474.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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\t\t<div class=\"elementor-element elementor-element-2e57ea34 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"2e57ea34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e674411\" data-id=\"e674411\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ab9d3e elementor-widget elementor-widget-heading\" data-id=\"51ab9d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les banques insistent sur les plans climatiques, les donn\u00e9es CSRD &amp; ESG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d364dd elementor-widget elementor-widget-text-editor\" data-id=\"43d364dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Diff\u00e9rentes \u00e9tudes montrent que <strong>Crit\u00e8res ESG et plans climatiques lors des discussions sur les cr\u00e9dits<\/strong> avec les banques jouent un r\u00f4le croissant, <strong>\u00e9galement pour les petites et moyennes entreprises<\/strong>. La r\u00e9glementation europ\u00e9enne oblige les banques \u00e0 prendre en compte les risques ESG, ce qui <strong>un impact important sur les d\u00e9cisions de cr\u00e9dit<\/strong> a fait. Selon les \u00e9tudes, 10 % des banques demandent d\u00e9j\u00e0 des donn\u00e9es ESG aux PME, et 51% suppl\u00e9mentaires pr\u00e9voient de le faire dans un avenir proche. Les petites entreprises et les PME sont confront\u00e9es \u00e0 des d\u00e9fis, car nombre d'entre elles ne satisfont pas encore \u00e0 l'obligation europ\u00e9enne d'\u00e9tablir des rapports de durabilit\u00e9. Les risques ESG influencent d\u00e9j\u00e0 le mod\u00e8le d'entreprise de 24 % des banques interrog\u00e9es, et <strong>54 % ont refus\u00e9 des transactions en raison de tels risques.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4174f elementor-widget elementor-widget-button\" data-id=\"bd4174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/esg-linked-finance-nachhaltigkeit-bei-kreditvergabe-wird-immer-wichtiger\/\">\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\">Plus d'infos sur les plans climatiques<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e79a30b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e79a30b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56263fa2\" data-id=\"56263fa2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7276d9dc elementor-widget elementor-widget-spacer\" data-id=\"7276d9dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-476e5cd elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"476e5cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-616e663\" data-id=\"616e663\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a177abd elementor-widget elementor-widget-heading\" data-id=\"a177abd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Votre entreprise est concern\u00e9e par l'obligation de d\u00e9claration ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5df4b0 elementor-widget elementor-widget-image\" data-id=\"a5df4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/AdobeStock_231313150-scaled.jpeg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\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\t\t<div class=\"elementor-element elementor-element-a113987 elementor-widget elementor-widget-text-editor\" data-id=\"a113987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CUBE CONCEPTS propose un entretien de conseil gratuit pour r\u00e9pondre \u00e0 vos questions en suspens. Ou vous n'avez pas encore <a href=\"https:\/\/cubeconcepts.de\/fr\/produits\/domaines-complementaires\/esg-conseil-en-strategie\/\">Strat\u00e9gie ESG<\/a> avec des plans climatiques pour votre entreprise ? Prenez rendez-vous d\u00e8s maintenant - nos experts en \u00e9nergie se feront un plaisir de vous r\u00e9pondre !<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e8d99 elementor-widget elementor-widget-button\" data-id=\"c9e8d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/fr\/entreprise\/contact\/demande-de-projet\/\" target=\"_blank\">\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\">Demande de projet<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aed83c0\" data-id=\"aed83c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f08be9 elementor-widget elementor-widget-image\" data-id=\"8f08be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg\" class=\"attachment-large size-large wp-image-421\" alt=\"Conseil en mati\u00e8re de subventions - \u00e9valuer pr\u00e9cis\u00e9ment les programmes - entretien de conseil\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-300x197.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-768x505.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1536x1011.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-2048x1348.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne Neue Herausforderungen f\u00fcr Unternehmen Kaum noch Kredite f\u00fcr Unternehmen ohne Klimapl\u00e4ne CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen Projektanfrage Alle Aspekte, die die CSRD-Berichtspflicht mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen ohne eigene Klimapl\u00e4ne, Umwelt- oder ESG-Strategien aus, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":8340,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10773","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. 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