{"id":10607,"date":"2025-06-26T13:46:03","date_gmt":"2025-06-26T12:46:03","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=10607"},"modified":"2025-06-26T13:46:07","modified_gmt":"2025-06-26T12:46:07","slug":"revision-esrs-simplification-du-reporting-durabilite","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/revision-esrs-simplification-du-reporting-durabilite\/","title":{"rendered":"R\u00e9vision ESRS : Simplification du Reporting Durabilit\u00e9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>L&rsquo;EFRAG vient de publier son rapport d&rsquo;avancement sur la r\u00e9vision tr\u00e8s attendue des normes europ\u00e9ennes de reporting de durabilit\u00e9 (ESRS). Avec une r\u00e9duction de 50%+ des points de donn\u00e9es obligatoires \u00e0 l&rsquo;horizon, cela repr\u00e9sente <a href=\"https:\/\/ksapa.org\/fr\/simplification-csrd-sadapter-aux-attendus-de-lomnibus\/\">le plus grand changement du reporting durabilit\u00e9 europ\u00e9en depuis l&rsquo;impl\u00e9mentation de la CSRD<\/a>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reduction-de-charge-par-conception-intelligente\">R\u00e9duction de Charge par Conception Intelligente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;EFRAG active <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-06\/Status%20report%20ESRS%20Simplification%2020%20June%202025.pdf\">six leviers de simplification cl\u00e9s<\/a>, le plus impactant \u00e9tant la refonte des proc\u00e9dures d&rsquo;\u00c9valuation de Double Mat\u00e9rialit\u00e9 (EDM). Les entreprises ont pein\u00e9 avec <a href=\"https:\/\/ksapa.org\/fr\/esg-au-dela-des-mots-place-a-limpact-reel\/\">un effort disproportionn\u00e9 pour des r\u00e9sultats modestes<\/a>, traitant l&rsquo;EDM comme une checklist de conformit\u00e9 plut\u00f4t qu&rsquo;un outil strat\u00e9gique. La r\u00e9vision privil\u00e9gie les approches bas\u00e9es sur le mod\u00e8le d&rsquo;affaires.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ameliorations-structurelles-pour-meilleur-reporting\">Am\u00e9liorations Structurelles pour Meilleur Reporting<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La relation entre Exigences Minimales de Divulgation et sp\u00e9cifications th\u00e9matiques est fondamentalement restructur\u00e9e. Cela r\u00e9pond \u00e0 la complexit\u00e9 qui a rendu si difficile le reporting de premi\u00e8re ann\u00e9e. Les entreprises gagneront en flexibilit\u00e9 de pr\u00e9sentation, incluant r\u00e9sum\u00e9s ex\u00e9cutifs et annexes pour donn\u00e9es granulaires.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-alignement-global-renforce\">Alignement Global Renforc\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ksapa.org\/fr\/approche-strategique-de-disclosure-ifrs-issb-tnfd-et-tisfd\/\">L&rsquo;interop\u00e9rabilit\u00e9 avec les normes ISSB est renforc\u00e9e<\/a>, particuli\u00e8rement autour des p\u00e9rim\u00e8tres d&rsquo;\u00e9missions GES. Cela r\u00e9duit le fardeau de double reporting que beaucoup d&rsquo;entreprises multinationales affrontent et soutient la convergence globale des cadres de reporting durabilit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-pret-pour-le-changement\">Pr\u00eat pour le Changement ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avec les projets d&rsquo;exposition attendus en juillet et normes finales en octobre 2025, les entreprises doivent se pr\u00e9parer \u00e0 cette transition. Collaborez avec Ksapa pour <a href=\"https:\/\/www.efrag.org\/en\/sustainability-reporting\/esrs-workstreams\">naviguer avec succ\u00e8s la r\u00e9vision ESRS<\/a>. Nos experts en reporting durabilit\u00e9 vous aident \u00e0 optimiser votre approche et maintenir des divulgations de haute qualit\u00e9. Contactez-nous.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Image par Freepik<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9vision des normes ESRS par l&rsquo;EFRAG r\u00e9duit de plus de 50 % les donn\u00e9es obligatoires. Principes de simplification dans cet article.<\/p>\n","protected":false},"author":2,"featured_media":10608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3030,2696,2692,20],"tags":[406,142,147,2949,2785,150],"class_list":["post-10607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd","category-finance-durable-esg","category-reporting-extra-financier","category-rse","tag-esg","tag-externalites","tag-partie-prenante","tag-reporting-esg","tag-strategie-rse","tag-transparence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9vision ESRS : Simplification du Reporting Durabilit\u00e9<\/title>\n<meta name=\"description\" content=\"La r\u00e9vision des normes ESRS par l&#039;EFRAG r\u00e9duit de plus de 50 % les donn\u00e9es obligatoires. 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