{"id":10316,"date":"2025-03-05T18:43:39","date_gmt":"2025-03-05T17:43:39","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=10316"},"modified":"2025-12-03T15:42:00","modified_gmt":"2025-12-03T14:42:00","slug":"amendements-csddd-naviguer-les-nouvelles-exigences","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/amendements-csddd-naviguer-les-nouvelles-exigences\/","title":{"rendered":"Amendements CSDDD : Naviguer les nouvelles exigences"},"content":{"rendered":"\n

La Commission europ\u00e9enne a r\u00e9cemment propos\u00e9 des amendements<\/a> \u00e0 la Directive sur le Devoir de Vigilance en mati\u00e8re de Durabilit\u00e9 des Entreprises (CSDDD), reportant sa mise en \u0153uvre \u00e0 juillet 2028 tout en simplifiant certaines exigences. Malgr\u00e9 ces changements, les entreprises ont besoin de strat\u00e9gies de conformit\u00e9 robustes. Ksapa a \u00e9t\u00e9 \u00e9galement sollicit\u00e9 par des parlements europ\u00e9ens et fourni ici une synth\u00e8se des positions exprim\u00e9es pour faire avancer la mise en place de r\u00e9gulations utiles. <\/strong><\/p>\n\n\n\n

Approche de diligence raisonn\u00e9e simplifi\u00e9e<\/h2>\n\n\n\n

Les amendements r\u00e9duisent la charge sur les partenaires commerciaux indirects, exigeant des \u00e9valuations approfondies uniquement lorsque des informations plausibles sugg\u00e8rent des impacts n\u00e9gatifs<\/a>. Les entreprises peuvent d\u00e9sormais \u00e9tendre les \u00e9valuations p\u00e9riodiques d’un an \u00e0 5 ans. Les outils d’\u00e9valuation propri\u00e9taires de Ksapa aident les entreprises \u00e0 \u00e9tablir des syst\u00e8mes de surveillance efficaces qui restent r\u00e9actifs tout en respectant ces nouveaux d\u00e9lais.<\/p>\n\n\n\n

Mesures de protection des PME<\/h2>\n\n\n\n

La CSDDD r\u00e9vis\u00e9e limite les demandes d’information des grandes entreprises \u00e0 leurs partenaires PME<\/a>. La m\u00e9thodologie simplifi\u00e9e de diligence raisonn\u00e9e de Ksapa permet aux PME de r\u00e9pondre aux exigences de conformit\u00e9 sans charge administrative excessive, tout en aidant les grandes entreprises \u00e0 recueillir les donn\u00e9es n\u00e9cessaires gr\u00e2ce \u00e0 des questionnaires cibl\u00e9s et des processus rationalis\u00e9s.<\/p>\n\n\n\n

Changements en mati\u00e8re de responsabilit\u00e9 civile<\/h2>\n\n\n\n

La proposition s’en remet aux r\u00e9gimes nationaux de responsabilit\u00e9 civile en supprimant les conditions harmonis\u00e9es au niveau europ\u00e9en. Les experts juridiques de Ksapa fournissent des conseils de conformit\u00e9 sp\u00e9cifiques \u00e0 chaque pays, aidant les entreprises multinationales \u00e0 naviguer dans des paysages r\u00e9glementaires vari\u00e9s et \u00e0 minimiser l’exposition juridique gr\u00e2ce \u00e0 des strat\u00e9gies d’att\u00e9nuation des risques sur mesure malgr\u00e9 un contexte g\u00e9opolitique toujours plus uncertain<\/a> rendant ce travail encore plus pertinent.<\/p>\n\n\n\n

Contribution de Ksapa aupr\u00e8s du Parlement Europ\u00e9en – Mars 2025<\/h2>\n\n\n\n

Ksapa a \u00e9t\u00e9 sollicit\u00e9 pour fournir un feeback en raison de son expertise internationale reconnue sur les droits de l’homme et la mise en \u0153uvre de programmes \u00e0 travers le monde. Voici les points cl\u00e9s partag\u00e9s au cours de ce processus. En ce qui concerne la CSDDD, nous plaidons pour le maintien d’exigences solides align\u00e9es sur les normes internationales, tout en permettant une flexibilit\u00e9 m\u00e9thodologique pour une mise en \u0153uvre efficace et adapt\u00e9e aux r\u00e9alit\u00e9s \u00e9conomiques des entreprises.<\/p>\n\n\n\n

    \n
  1. Contenu local et cr\u00e9ation de valeur dans les pays d’exportation <\/strong>: Encourager les entreprises \u00e0 d\u00e9montrer et \u00e0 renforcer leur contribution au d\u00e9veloppement des \u00e9conomies locales dans leurs cha\u00eenes d’approvisionnement. Si la CSDDD n’est qu’une approche bas\u00e9e sur le risque, sans valeur pour les pays d’exportation, il n’y a aucun int\u00e9r\u00eat pour eux \u00e0 la soutenir. Si, au contraire, la CSDDD encourage les entreprises, par le biais de plans d’att\u00e9nuation, \u00e0 s’attaquer \u00e0 des probl\u00e8mes tels que la pauvret\u00e9 dans les pays d’exportation, alors la CSDDD deviendra un outil strat\u00e9gique encourageant les gouvernements non europ\u00e9ens d’Asie, d’Afrique et d’Am\u00e9rique latine \u00e0 renforcer leurs relations commerciales avec les entreprises de l’UE<\/strong>. Il peut s’agir d’un puissant vecteur g\u00e9opolitique dans le contexte actuel. Nous avons plusieurs exemples o\u00f9 des entreprises europ\u00e9ennes peuvent investir 1 euro et g\u00e9n\u00e9rer 25 euros de valeur locale dans des pays tiers tout en renfor\u00e7ant leurs importations strat\u00e9giques<\/a> conform\u00e9ment aux exigences de la directive sur le d\u00e9veloppement durable. Cela permet de cr\u00e9er des mod\u00e8les gagnant\/gagnant pour les entreprises de l’UE ET pour les priorit\u00e9s g\u00e9opolitiques de l’UE. <\/li>\n\n\n\n
  2. Respect des normes internationales <\/strong>: Maintenir des r\u00e9f\u00e9rences explicites aux principes de diligence raisonnable des Nations unies et de l’OCDE, en laissant aux entreprises la responsabilit\u00e9 d’expliquer comment elles calibrent et m\u00e8nent leur diligence raisonnable conform\u00e9ment \u00e0 ces cadres reconnus. Renforcer le lien entre 1. la libre interpr\u00e9tation par les entreprises \u00e9ligibles de la n\u00e9cessit\u00e9 de mettre en place un processus de diligence raisonnable conforme aux normes internationales susmentionn\u00e9es, et 2. le renforcement des implications juridiques dans l’\u00e9v\u00e9nement. Le renforcement des implications juridiques en cas de d\u00e9faillance<\/strong>. Ainsi, il appartiendra aux entreprises de d\u00e9finir une approche qui respecte l’esprit des normes, plut\u00f4t que de se plaindre que le processus est trop rigide. Il appartiendra ensuite aux tribunaux, le cas \u00e9ch\u00e9ant, d’appr\u00e9cier au cas par cas si la notion de \u00ab diligence raisonnable \u00bb est correctement appliqu\u00e9e.<\/li>\n\n\n\n
  3. Analyse bas\u00e9e sur la saillance <\/strong>: Rejeter la limitation aux fournisseurs de niveau 1 <\/strong>et favoriser une approche fond\u00e9e sur la gravit\u00e9 des risques tout au long de la cha\u00eene de valeur, du consommateur au premier kilom\u00e8tre de production, en s’appuyant sur les orientations sectorielles existantes pour identifier les risques de d\u00e9faillance.<\/li>\n\n\n\n
  4. Flexibilit\u00e9 des seuils d’application <\/strong>: \u00c9viter les crit\u00e8res arbitraires tels que la limite de 500 employ\u00e9s et promouvoir la transparence m\u00e9thodologique dans la d\u00e9finition des seuils pertinents<\/strong>, permettant ainsi l’\u00e9valuation de l’effort raisonnable en cas de litiges juridiques.<\/li>\n\n\n\n
  5. Alignement explicite sur les trajectoires climatiques des acteurs priv\u00e9s <\/strong>: Pr\u00e9server un langage fort liant la DCDD \u00e0 l’Accord de Paris et exigeant une approche climatique compatible avec une trajectoire \u00ab inf\u00e9rieure \u00e0 2 degr\u00e9s \u00bb, malgr\u00e9 la r\u00e9sistance de certains \u00c9tats membres.<\/li>\n<\/ol>\n\n\n\n

    Conclusion<\/h2>\n\n\n\n

    Bien que les amendements \u00e0 la CSDDD offrent un soulagement aux entreprises, ils maintiennent les objectifs fondamentaux de la directive de pr\u00e9venir les impacts n\u00e9gatifs sur les droits humains et l’environnement. L’expertise transversale de Ksapa en mati\u00e8re de droits humains, de conformit\u00e9 durable et de gestion des risques aide les entreprises \u00e0 transformer les n\u00e9cessit\u00e9s de conformit\u00e9 en avantages comp\u00e9titifs<\/a>. Notre expertise sectorielle et nos solutions num\u00e9riques soutiennent les entreprises de toutes tailles dans la cr\u00e9ation d’approches ax\u00e9es sur la valeur pour la diligence raisonn\u00e9e en mati\u00e8re de droits humains, align\u00e9es \u00e0 la fois sur les exigences r\u00e9glementaires et les attentes des parties prenantes.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Amendements CSDDD expliqu\u00e9s : Comment Ksapa aide les entreprises face aux exigences simplifi\u00e9es des droits humains<\/p>\n","protected":false},"author":2,"featured_media":10317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2684,11,18,20],"tags":[2744,140,406,2815,150],"class_list":["post-10316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-devoir-de-vigilance","category-droits-de-lhomme","category-partie-prenante","category-rse","tag-devoir-de-vigilance","tag-droits-de-lhomme","tag-esg","tag-sutti","tag-transparence"],"yoast_head":"\nAmendements CSDDD : Naviguer les nouvelles exigences<\/title>\n<meta name=\"description\" content=\"Amendements CSDDD expliqu\u00e9s : Comment Ksapa aide les entreprises face aux exigences simplifi\u00e9es des droits humains\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ksapa.org\/fr\/amendements-csddd-naviguer-les-nouvelles-exigences\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amendements CSDDD : Naviguer les nouvelles exigences\" \/>\n<meta property=\"og:description\" content=\"Amendements CSDDD expliqu\u00e9s : Comment Ksapa aide les entreprises face aux exigences simplifi\u00e9es des droits humains\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ksapa.org\/fr\/amendements-csddd-naviguer-les-nouvelles-exigences\/\" \/>\n<meta property=\"og:site_name\" content=\"Ksapa - 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