{"id":7793,"date":"2023-06-21T12:09:14","date_gmt":"2023-06-21T10:09:14","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=7793"},"modified":"2026-10-01T15:16:06","modified_gmt":"2026-10-01T13:16:06","slug":"le-rapport-csrdr-sera-obligatoire-pour-les-entreprises-a-partir-de-2024","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/fr\/csrdr-berichtspflicht-fur-unternehmen-ab-2024-verschaerft\/","title":{"rendered":"La directive CSRD : point actuel apr\u00e8s la r\u00e9forme de l'UE 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>(Mis \u00e0 jour en avril 2026)<\/em> La directive sur le reporting extra-financier des entreprises (CSRD) a connu une \u00e9volution significative depuis son adoption en 2022. Alors que les plans initiaux de 2024 pr\u00e9voyaient encore une large inclusion des PME, l\u2019UE, avec la <strong>Politique de modification 2026\/470 (Paquet Omnibus-I)<\/strong> en f\u00e9vrier 2026, l'accent a \u00e9t\u00e9 affin\u00e9 et les seuils de d\u00e9claration ont \u00e9t\u00e9 massivement relev\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contexte de l'obligation de rapport sur la DRSC<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La nouvelle directive europ\u00e9enne sur les rapports de d\u00e9veloppement durable remplace la directive NFDR et constitue un \u00e9l\u00e9ment important de la l\u00e9gislation europ\u00e9enne sur le climat, avec pour objectif la neutralit\u00e9 climatique d'ici 2050. Avec la <a href=\"https:\/\/cubeconcepts.de\/fr\/la-taxonomie-europeenne\/\">Taxonomie de l'UE<\/a> elle doit offrir une plus grande transparence et comparabilit\u00e9 des activit\u00e9s \u00e9conomiques de toutes les entreprises. Cela doit garantir le flux de capitaux des investisseurs priv\u00e9s ou des entreprises financi\u00e8res vers une \u00e9conomie respectueuse de l'environnement et sans \u00e9missions. Le site <strong>CSRD<\/strong>-Cette directive fait ainsi partie du paquet l\u00e9gislatif europ\u00e9en \u201e Finance durable \u201c. Les rapports doivent couvrir, outre les aspects environnementaux, les domaines de la responsabilit\u00e9 sociale, des droits de l'homme et de la gouvernance de l'entreprise concern\u00e9e, et seront ensuite mis \u00e0 la disposition du public. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est concern\u00e9 par l'obligation de reporting CSRD ? Les nouveaux seuils \u00e0 partir de 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans la phase initiale (2024), il \u00e9tait pr\u00e9vu d'obliger les entreprises d\u00e8s 250 employ\u00e9s \u00e0 \u00e9tablir des rapports. Afin de r\u00e9duire la charge bureaucratique pour les PME, les seuils suivants sont en vigueur depuis le <strong>Mise \u00e0 jour en f\u00e9vrier 2026<\/strong> nouveaux crit\u00e8res.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sont d\u00e9sormais soumises \u00e0 l&#x27;obligation de d\u00e9claration les entreprises qui remplissent au moins deux des trois crit\u00e8res suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plus que <strong>1\u00a0000 employ\u00e9s<\/strong> (auparavant 250)<\/li>\n\n\n\n<li>Total du bilan sup\u00e9rieur \u00e0 <strong>225 millions d'euros<\/strong> (valeur ajust\u00e9e)<\/li>\n\n\n\n<li>Chiffre d'affaires net sur <strong>450 millions d&#x27;euros<\/strong> (auparavant 40 millions d&#x27;euros)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour <strong>PME cot\u00e9es en bourse<\/strong>, qui sont inf\u00e9rieurs \u00e0 ces limites, s'applique la proc\u00e9dure simplifi\u00e9e <strong>LSME-Standard<\/strong> (PME cot\u00e9e) afin de garantir l&#x27;acc\u00e8s au march\u00e9 des capitaux sans surcharger l&#x27;organisation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quels sont les contenus qui doivent \u00eatre publi\u00e9s dans les rapports CSRD ?<\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg\" alt=\"\" class=\"wp-image-9146\" style=\"width:455px;height:303px\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e8s la directive NFRD, les entreprises devaient divulguer les domaines de protection de l\u2019environnement, de responsabilit\u00e9 sociale et de gouvernance. De plus, la d\u00e9claration de durabilit\u00e9 exige d\u00e9sormais des informations suppl\u00e9mentaires dans le rapport annuel de l\u2019entreprise. Ces informations comprennent des donn\u00e9es sur la taxonomie, le mod\u00e8le d\u2019affaires, la strat\u00e9gie et le concept ainsi que sur les cha\u00eenes d\u2019approvisionnement et les objectifs de l\u2019entreprise. Des indicateurs de performance, une gestion durable, des changements, l\u2019appr\u00e9hension des opportunit\u00e9s et des risques, les processus d\u00e9cisionnels ainsi que des informations sectorielles s\u2019ajoutent. Les entreprises doivent collecter et \u00e9valuer toutes les donn\u00e9es elles-m\u00eames. En raison de la \u201e double importance \u201c, cela peut s\u2019av\u00e9rer compliqu\u00e9 et difficile. En effet, elles doivent \u00e9galement \u00e9valuer les impacts environnementaux externes de leur activit\u00e9 \u00e9conomique. Toutes les entreprises sont \u00e9galement tenues de d\u00e9finir des objectifs et de les divulguer dans le rapport CSRD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Obligations d&#x27;audit et calendrier des obligations de reporting au titre de la CSRD<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement \u00e0 la r\u00e9glementation actuelle de la Commission europ\u00e9enne, la directive CSRD interdit d\u00e9sormais les rapports n\u00e9gligents ou superficiels. Les entreprises doivent joindre le rapport d\u2019activit\u00e9 au bilan pour l\u2019exercice en cours. De plus, un prestataire ind\u00e9pendant les examine obligatoirement. Tous les acteurs sont soumis \u00e0 une obligation de certification externe. De plus, la CSRD \u00e9tend l\u2019obligation de publication des comptes, qui jusqu\u2019\u00e0 pr\u00e9sent ne concernait que la publication des informations financi\u00e8res, au rapport de durabilit\u00e9. Par la suite, les entreprises doivent inclure ces rapports dans le bilan et les pr\u00e9senter dans un format \u00e9lectronique. Les entreprises qui sont d\u00e9j\u00e0 soumises \u00e0 la NFRD devront commencer la collecte de donn\u00e9es \u00e0 partir de 2026. Ils pourront ainsi \u00e9tablir un rapport CSRD conforme de l\u2019ann\u00e9e pr\u00e9c\u00e9dente en 2027.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/fr\/obstacles-a-lobligation-de-rapport-de-la-csrd\/\">Obstacles \u00e0 la d\u00e9claration obligatoire de la DRSC<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/fr\/droit-de-lenergie\/csrd-obligation-de-rapport-plans-climat\/\">Aper\u00e7u du th\u00e8me CSRD<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La directive CSRD fait de la durabilit\u00e9 une t\u00e2che obligatoire pour la haute direction et place les donn\u00e9es \u00e9cologiques sur un pied d'\u00e9galit\u00e9 avec le reporting financier. Cet article examine l'\u00e9tat actuel apr\u00e8s le paquet Omnibus I 2026 et montre comment les groupes concern\u00e9s doivent documenter leurs cha\u00eenes d'approvisionnement et leurs objectifs climatiques en toute s\u00e9curit\u00e9 juridique.<\/p>","protected":false},"author":395,"featured_media":7795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-7793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>F\u00fcr wen gilt die CSRD Berichtspflicht? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Was ist die CSRD Berichtspflicht, ab wann und f\u00fcr wen gilt sie? 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