{"id":8117,"date":"2023-10-25T13:35:26","date_gmt":"2023-10-25T12:35:26","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=8117"},"modified":"2025-01-01T15:56:30","modified_gmt":"2025-01-01T14:56:30","slug":"reporting-esg-comprendre-les-12-normes-de-la-csrd","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/reporting-esg-comprendre-les-12-normes-de-la-csrd\/","title":{"rendered":"Reporting ESG : Comprendre les 12 normes de la CSRD"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><b>L<\/b>a version finale des <b>12 normes de reporting de durabilit\u00e9 qui structurent la CSRD est d\u00e9sormais officielle.  <\/b>Avec la fin de la p\u00e9riode d&rsquo;examen par les col\u00e9gislateurs, cette premi\u00e8re s\u00e9rie de 12 ESRS sectorielles pr\u00e9voyant un rapport proportionn\u00e9 mais complet sur les questions environnementales, sociales et de gouvernance est maintenant int\u00e9gr\u00e9e dans le cadre juridique europ\u00e9en. Cet article permet de comprendres ces normes en quelques minutes.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faciliter-l-adoption-massive-par-les-entreprises-d-s-2023\">Faciliter l&rsquo;adoption massive par les entreprises d\u00e8s 2023<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>R\u00e9sultats exprim\u00e9s dans les consultations publiques<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ksapa.org\/fr\/3-aspects-critiques-a-suivre-de-pres-durant-les-consultations-publiques-de-lissb-et-de-lefrag-en-cours\/\">L&rsquo;analyse des consultations analys\u00e9es a permis \u00e0 l&rsquo;EFRAG<\/a> d&rsquo;identifier des points d&rsquo;inqui\u00e9tudes exprim\u00e9es par diff\u00e9rentes parties prenantes, notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019alignement sur les standards de l\u2019ISSB<\/li>\n\n\n\n<li>La prise en compte de la cha\u00eene de valeur (amont et aval) dans le p\u00e9rim\u00e8tre de reporting<\/li>\n\n\n\n<li>Le volume de donn\u00e9es \u00e0 fournir<\/li>\n\n\n\n<li>La prise en compte des droits humains, en coh\u00e9rence avec les principes de l\u2019OCDE et les autres r\u00e9f\u00e9rentiels port\u00e9s par la taxonomie europ\u00e9enne (Principes Directeurs des Nations Unies notamment<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Prise en compte des commentaires dans la revue des 12 normes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9ponse, <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_23_4043\">l&rsquo;Efrag a ind\u00e9niablement fait oeuvre d&rsquo;\u00e9coute et de p\u00e9dagogie<\/a>. En effet, contrairement aux pr\u00e9c\u00e9dentes versions de travail des diff\u00e9rentes normes, les versions propos\u00e9es \u00e0 la Commission europ\u00e9enne pour consultation des autorit\u00e9s publiques membres de l\u2019Efrag, et analyse de diff\u00e9rents l\u00e9gislateurs europ\u00e9ens porte les modifications suivantes: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00e9duction massive (environ 50%) du nombre d\u2019exigences et de donn\u00e9es<\/strong>. Certaines exigences ont \u00e9t\u00e9 report\u00e9es sur les futures normes sectorielles ou abandonn\u00e9es car elles \u00e9taient, soit pertinentes seulement pour certains secteurs, soit trop granulaires, par pays ou activit\u00e9<\/li>\n\n\n\n<li><strong>Suppression du principe de \u00ab\u00a0pr\u00e9somption r\u00e9futable\u00a0\u00bb, <\/strong>c\u2019est-\u00e0-dire l\u2019obligation pour les entreprises d\u2019avoir \u00e0 \u00ab\u00a0justifier ou expliquer l\u2019omission de certaines informations\u00a0\u00bb. Il y aura d&rsquo;une part une liste d\u2019indicateurs obligatoires dans les normes, n\u00e9cessaire \u00e0 la mise en conformit\u00e9 avec diff\u00e9rentes r\u00e9glementations qui s\u2019appliquent aux institutions financi\u00e8res (exemple : SFRD). Mais au-del\u00e0, l\u2019entreprise devra conduire une analyse de double mat\u00e9rialit\u00e9 et s\u00e9lectionner seule l&rsquo;information pertinente \u00e0 partager ou pas. L&rsquo;\u00e9limination du principe de \u00ab\u00a0pr\u00e9somption r\u00e9futable\u00a0\u00bb n&rsquo;imposera plus d\u2019obligation d\u2019explication<\/li>\n\n\n\n<li><strong>Alignement sur l\u2019ISSB et la TCFD<\/strong>. L\u2019Efrag a modifi\u00e9 la structure des normes dans un souci d\u2019alignement sur les cadres de l\u2019ISSB et de la TCFD, afin d\u2019avoir des syst\u00e8mes comparables. Les informations seront concr\u00e8tement r\u00e9parties selon quatre piliers similaires pour faciliter la lecture&nbsp;: Gouvernance, Strat\u00e9gie, Gestion des impacts, risques et opportunit\u00e9s, Donn\u00e9es et objectifs.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Une r\u00e9f\u00e9rence internationale tirant les enseignements des erreurs pass\u00e9es en mati\u00e8re de reporting ESG<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3 avanc\u00e9es majeures<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cette version des normes est int\u00e9ressante en ce sens qu&rsquo;elle tire les enseignements et permet de porter plus loin la pertinence du reporting ESG \u00e0 trois niveaux:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Int\u00e9gration du tissu de PME<\/strong>. Une principale faiblesse que la <a href=\"https:\/\/ksapa.org\/fr\/la-csrd-entre-en-application-des-2024-et-revolutionne-le-reporting-esg\/\">CSRD<\/a> va chercher \u00e0 adresser vise \u00e0 \u00e9largir significativement, au-del\u00e0 des grands groupes, l&rsquo;int\u00e9gration des entreprises dans un dispositif unifi\u00e9 de reporting ESG. En simplifiant la quantit\u00e9 de donn\u00e9es, ces normes font un pas op\u00e9rationnel indispensable pour remplir cet objectif.<\/li>\n\n\n\n<li><strong>Pertinence du reporting<\/strong>. La mise en place de la NFRD en 2014 avait fait l&rsquo;objet de d\u00e9bats sans fin entre les tenants d&rsquo;un reporting obligatoire &#8211; au risque de noyer l&rsquo;information pertinente dans une masse inutile chez certaines entreprises. C&rsquo;\u00e9tait par exemple plut\u00f4t l&rsquo;approche choisie en France \u00e0 l&rsquo;\u00e9poque avec une batterie impos\u00e9e de 42 indicateurs. Et les tenants d&rsquo;un laisser faire port\u00e9 \u00e0 la responsabilit\u00e9 des entreprises &#8211; au risque de rater des sujets essentiels. C&rsquo;\u00e9tait plut\u00f4t l&rsquo;approche choisie au Danemark en 2014, en s&rsquo;appuyant sur le dialogue multiparties prenantes pour identifier les th\u00e9matiques mat\u00e9rielles sectorielles. Aucune des deux approches n&rsquo;a d\u00e9montr\u00e9 sa cr\u00e9dibilit\u00e9 pour assurer un reporting ESG totalement satisfaisant dans sa pertinence et sa concision. L&rsquo;Efrag propose un sch\u00e9ma hybride m\u00e9lant certains indicateurs obligatoire avec une libert\u00e9 d&rsquo;interpr\u00e9tation en tirant les enseignements d&rsquo;approches trop dogmatiques.<\/li>\n\n\n\n<li><strong>Comparabilit\u00e9 des donn\u00e9es<\/strong>. L&rsquo;Efrag est \u00e9videmment sous pression de mettre en place un cadre adopt\u00e9 par des entreprises europ\u00e9ennes, soucieuses de travailler avec des dispositifs de reporting comparables avec ce qui sera adopt\u00e9 en Europe et hors d&rsquo;Europe. Le pas propos\u00e9 en direction du TCFD et de l&rsquo;ISSB permet de taire les craintes et faire avancer le reporting ESG au-del\u00e0 des d\u00e9bats th\u00e9oriques sur le r\u00f4le de l&rsquo;ESG dans la soci\u00e9t\u00e9 ou au service de la d\u00e9cision de l&rsquo;investisseur.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Egalement, dans le contexte de la COP 27 (climat) et COP 15 (biodiversit\u00e9), la norme ESRS E1 offrent un cadre donnant aux entreprises un syst\u00e8me robuste pour les plans de transition climatique align\u00e9s sur l\u2019accord de Paris et le GHG Protocol, encore plus pr\u00e9cis que la CSRD sur le sujet. La norme ESRS E4 proposent \u00e9galement, pour la premi\u00e8re fois, une norme sur la biodiversit\u00e9, fond\u00e9e sur la mat\u00e9rialit\u00e9 et align\u00e9 sur le travail de la TNFD. Enfin, les normes ESRS S1-4 fournissent de facto un reporting permettant de courvrir un ensemble de th\u00e9matiques attendues dans le cadre de diff\u00e9rentes l\u00e9gislations en mati\u00e8re de devoir de vigilance (France, Allemagne, Norv\u00e8ge notamment).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pour aller plus loin: Acc\u00e9der aux 12 normes propos\u00e9es par l\u2019Efrag<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le paquet produit par l\u2019Efrag contient douze normes couvrant\u00a0successivement :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Group<\/strong><\/td><td><strong>Number<\/strong><\/td><td><strong>Subject<\/strong><\/td><\/tr><tr><td>Cross-cutting<\/td><td>ESRS 1<\/td><td>General Requirements<\/td><\/tr><tr><td>Cross-cutting<\/td><td>ESRS 2<\/td><td>General Disclosures<\/td><\/tr><tr><td>Environment<\/td><td>ESRS E1<\/td><td>Climate<\/td><\/tr><tr><td>Environment<\/td><td>ESRS E2<\/td><td>Pollution<\/td><\/tr><tr><td>Environment<\/td><td>ESRS E3<\/td><td>Water and marine resources<\/td><\/tr><tr><td>Environment<\/td><td>ESRS E4<\/td><td>Biodiversity and ecosystems<\/td><\/tr><tr><td>Environment<\/td><td>ESRS E5<\/td><td>Resource use and circular economy<\/td><\/tr><tr><td>Social<\/td><td>ESRS S1<\/td><td>Own workforce<\/td><\/tr><tr><td>Social<\/td><td>ESRS S2<\/td><td>Workers in the value chain<\/td><\/tr><tr><td>Social<\/td><td>ESRS S3<\/td><td>Affected communities<\/td><\/tr><tr><td>Social<\/td><td>ESRS S4<\/td><td>Consumers and end users<\/td><\/tr><tr><td>Governance<\/td><td>ESRS G1<\/td><td>Business conduct<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Voici des sources officielles pour r\u00e9cup\u00e9rer les derni\u00e8res normes et le contenu \u00e9ducatif pour engager l&rsquo;ensemble des organisations :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les normes les plus r\u00e9centes <a href=\"https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en\">sont accessibles ici<\/a><\/li>\n\n\n\n<li>Le contenu \u00e9ducatif officiel, y compris de courtes vid\u00e9os, <a href=\"https:\/\/www.efrag.org\/lab6\">est accessible ici<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9marche s&rsquo;inscrit dans une approche europ\u00e9enne plus large <a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">rappell\u00e9e ici<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-sont-les-prochaines-tapes\"><strong>Quelles sont les prochaines \u00e9tapes ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises \u00e9ligibles doivent se pr\u00e9parer d\u00e8s maintenant pour s&rsquo;assurer que leurs activit\u00e9s de 2024 seront conformes \u00e0 partir de 2025. En r\u00e9ponse, Ksapa travaille d\u00e9j\u00e0 avec ses clients pour <a href=\"https:\/\/ksapa.org\/fr\/l-analyse-de-materialite-les-differents-principes-a-respecter\/\">d\u00e9finir des priorit\u00e9s de cadrage \u00e0 double mat\u00e9rialit\u00e9<\/a>, <a href=\"https:\/\/ksapa.org\/fr\/csrd-et-donnees-a-collecter-organiser-un-reporting-esg-en-3-questions\/\">clarifier l&rsquo;ESG et les ressources n\u00e9cessaires pour se conformer au CSRD \u00e0 travers l&rsquo;UE et au-del\u00e0<\/a>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ksapa a d\u00e9velopp\u00e9 une expertise de plusieurs d\u00e9cennies dans la calibration et le reporting d&rsquo;informations financi\u00e8res et non-financi\u00e8res. Notre \u00e9quipe mobilise des m\u00e9thodologies concr\u00e8tes d&rsquo;\u00e9valuation et d&rsquo;analyse critique pour aider les diff\u00e9rents acteurs \u00e9conomiques \u00e0 s&rsquo;aligner sur les exigences des syst\u00e8mes de reporting actuels. Nous travaillons \u00e0 aligner la taxonomie europ\u00e9enne, la SFRD et la NFRD\/CSRD avec une connaissance fine des autres exigences r\u00e9glementaires &#8211; SEC aux Etats-Unis, par exemple &#8211; afin d&rsquo;aider vos \u00e9quipes \u00e0 mieux mobiliser la liquidit\u00e9. C&rsquo;est sur ces questions que nous pourrons guider les efforts d&rsquo;adaptation des entreprises aux d\u00e9fis environnementaux, sociaux et \u00e9thiques des prochaines ann\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les 12 normes ESRS officielles structurant la CSRD offrent un cadre clair pour le reporting ESG. D\u00e9couvrez-les en bref.<\/p>\n","protected":false},"author":2,"featured_media":8123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2683,2696],"tags":[135,2921,1901,2919,2918],"class_list":["post-8117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-changement-climatique","category-finance-durable-esg","tag-climat","tag-esg-conseil-administrations","tag-finance-durable","tag-taxonomie","tag-union-europeenne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reporting ESG : Comprendre les 12 normes de la CSRD<\/title>\n<meta name=\"description\" content=\"Les 12 normes ESRS officielles structurant la CSRD offrent un cadre clair pour le reporting ESG. 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