{"id":8584,"date":"2024-03-18T22:30:32","date_gmt":"2024-03-18T21:30:32","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=8584"},"modified":"2025-01-01T10:41:09","modified_gmt":"2025-01-01T09:41:09","slug":"csddd-le-compromis","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/csddd-le-compromis\/","title":{"rendered":"Le nouveau r\u00e8glement europ\u00e9en CSDDD, \u00ab\u00a0le compromis\u00a0\u00bb"},"content":{"rendered":"\n

Une version de la directive sur la responsabilit\u00e9 sociale des entreprises<\/a> (CSDDD) dilu\u00e9e a \u00e9t\u00e9 vot\u00e9e….. enfin.<\/strong><\/p>\n\n\n\n

Apr\u00e8s plusieurs semaines de n\u00e9gociations houleuses et de pressions, et ce qui est certainement un revers, il reste tr\u00e8s important que la l\u00e9gislation de l’UE pousse les entreprises \u00e0 plus de responsabilit\u00e9 envers les personnes et la plan\u00e8te. Elle a un r\u00e9el potentiel de changement pour les plus grands acteurs du march\u00e9<\/strong>.<\/p>\n\n\n\n

Et pour les juristes parmi nous: les Principes Directeurs des Nations Unies relatifs aux entreprises et aux droits humains ne sont plus seulement des textes normatifs non contraignants. Ils sont devenues des lois contraignantes marquent une nouvelle \u00e9tape dans la relation entre les entreprises, la soci\u00e9t\u00e9 et la plan\u00e8te.<\/p>\n\n\n\n

Champ d’application<\/strong><\/h2>\n\n\n\n

Le champ d’application de la directive a \u00e9t\u00e9 consid\u00e9rablement r\u00e9duit<\/strong> et concernera d\u00e9sormais les entreprises employant plus de 1 000 personnes et r\u00e9alisant un chiffre d’affaires sup\u00e9rieur \u00e0 450 millions d’euros. Au total, une estimation de 5 300 entreprises seront soumises \u00e0 la directive. Initialement, le texte visait les entreprises de plus de 500 employ\u00e9s et de 150 millions d’euros, soit environ 15 000 entreprises.<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Les r\u00e9f\u00e9rences aux secteurs \u00e0 haut risque ont \u00e9t\u00e9 supprim\u00e9es<\/strong>. Tous les secteurs sont potentiellement concern\u00e9s.<\/p>\n\n\n

\"\"<\/figure>\n

Cha\u00eene d’activit\u00e9s<\/strong>: la partie en aval de la d\u00e9finition a \u00e9t\u00e9 limit\u00e9e car elle ne couvre pas l’\u00e9limination du produit, ni les activit\u00e9s des partenaires commerciaux en aval d’une entreprise li\u00e9es aux services.<\/p>\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Changement climatique<\/strong>: Les entreprises ne sont plus soumises \u00e0 l’obligation d’adopter et de mettre en \u0153uvre un plan de transition climatique pour att\u00e9nuer le changement climatique conform\u00e9ment \u00e0 l’Accord de Paris demeure. Cependant, les incitations financi\u00e8res pour les entreprises d\u00e9passant un certain seuil ont \u00e9t\u00e9 supprim\u00e9es.<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Responsabilit\u00e9 civile<\/strong>: la responsabilit\u00e9 civile des entreprises en cas de non-respect de leurs obligations de diligence raisonnable, qui aurait permis aux victimes d’obtenir des compensations et des dommages-int\u00e9r\u00eats, a \u00e9t\u00e9 laiss\u00e9e \u00e0 la discr\u00e9tion de chaque \u00c9tat membre, qui a d\u00e9cid\u00e9 de l’inclure ou non dans sa transposition.<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Le secteur financier n’est pas inclus<\/strong>: toutes les r\u00e9f\u00e9rences au secteur financier concernant la proc\u00e9dure de diligence raisonnable ont \u00e9t\u00e9 supprim\u00e9es, mais une d\u00e9claration politique commune reconna\u00eet la n\u00e9cessit\u00e9 d’un d\u00e9veloppement ult\u00e9rieur.<\/p>\n\n\n\n

Que doivent faire les entreprises concern\u00e9es?<\/strong><\/h2>\n\n\n\n

Les grandes entreprises devront faire preuve de diligence raisonnable en mati\u00e8re de d\u00e9veloppement durable, y compris en mati\u00e8re d’environnement et de droits de humains, pour la plupart de leurs cha\u00eenes de valeur. En fin de compte, elles seront \u00e9galement tenues de rendre des comptes conform\u00e9ment aux lois nationales existantes et \u00e0 venir.<\/p>\n\n\n\n

CSRD\/CSDDD<\/strong>: pour \u00e9viter les doublons, les entreprises qui se conforment d\u00e9j\u00e0 aux obligations d’information de la CSRD seront exempt\u00e9es de l’obligation d’adopter un plan de transition climatique. Les entreprises qui effectuent une double mat\u00e9rialit\u00e9, y compris une mat\u00e9rialit\u00e9 d’impact, peuvent pr\u00e9tendre fonder leur plan d’action sur l’att\u00e9nuation des risques li\u00e9s \u00e0 la CDDD, en utilisant comme bonne base la mat\u00e9rialit\u00e9 d’impact align\u00e9e sur les normes UNGP et le devoir de diligence pour une conduit responsible des entreprise de l’OCDE.<\/p>\n\n\n\n

Mise en \u0153uvre<\/strong>: Les entreprises disposent d’un d\u00e9lai plus que suffisant pour d\u00e9finir leurs strat\u00e9gies, cartographier, identifier et traiter leurs impacts sociaux et environnementaux:<\/p>\n\n\n\n

    \n
  • 3 ans pour les entreprises de plus de 5000 employ\u00e9s et 1500 millions de chiffre d’affaires,<\/li>\n\n\n\n
  • 4 ans pour les entreprises employant plus de 3 000 personnes et r\u00e9alisant un chiffre d’affaires de 900 millions d’euros, et<\/li>\n\n\n\n
  •  5 ans pour les entreprises de plus de 1000 employ\u00e9s et 450 millions de chiffre d’affaires.<\/li>\n<\/ul>\n\n\n\n

    P\u00e9nalit\u00e9s:<\/strong> Les \u00c9tats membres doivent pr\u00e9voir des sanctions dissuasives, proportionn\u00e9es et efficaces en cas d’infraction \u00e0 la mesure susmentionn\u00e9e. Celles-ci doivent comprendre une sanction p\u00e9cuniaire dans un d\u00e9lai d\u00e9termin\u00e9. Pour \u00e9viter la r\u00e9duction artificielle des amendes administratives potentielles, les \u00c9tats membres doivent veiller \u00e0 ce que les sanctions p\u00e9cuniaires soient impos\u00e9es en tenant compte du chiffre d’affaires consolid\u00e9 calcul\u00e9 au niveau de la soci\u00e9t\u00e9 m\u00e8re ultime. La limite maximale ne doit pas \u00eatre inf\u00e9rieure \u00e0 5 %.<\/p>\n\n\n\n

    Quelles sont les prochaines \u00e9tapes?<\/strong><\/h2>\n\n\n\n

    La directive doit maintenant \u00eatre vot\u00e9e par le Parlement europ\u00e9en en avril pour \u00eatre pleinement adopt\u00e9e.<\/p>\n\n\n\n

    Ksapa est une plateforme mondiale dot\u00e9e d’une expertise internationalement reconnue, d’outils et de r\u00e9seaux qui travaillent avec les entreprises et les institutions financi\u00e8res sur la diligence raisonnable en mati\u00e8re de droits de l’homme, les plans d’action et leur mise en \u0153uvre, garantissant ainsi l’att\u00e9nuation r\u00e9elle des risques sur le terrain. Contactez-nous pour en savoir plus.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Comprendre les limites et les implications de la nouvelle r\u00e9glementation en mati\u00e8re de durabilit\u00e9, la CSDDD, par rapport \u00e0 la CSRD.<\/p>\n","protected":false},"author":92,"featured_media":8587,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,2696,20],"tags":[148],"class_list":["post-8584","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-developpement-durable","category-finance-durable-esg","category-rse","tag-rse"],"yoast_head":"\nLe nouveau r\u00e8glement europ\u00e9en CSDDD, "le compromis".<\/title>\n<meta name=\"description\" content=\"Comprendre les limites et les implications de la nouvelle r\u00e9glementation en mati\u00e8re de durabilit\u00e9, la CSDDD, par rapport \u00e0 la CSRD.\" \/>\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\/csddd-le-compromis\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le nouveau r\u00e8glement europ\u00e9en CSDDD, "le compromis".\" \/>\n<meta property=\"og:description\" content=\"Comprendre les limites et les implications de la nouvelle r\u00e9glementation en mati\u00e8re de durabilit\u00e9, la CSDDD, par rapport \u00e0 la CSRD.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ksapa.org\/fr\/csddd-le-compromis\/\" \/>\n<meta property=\"og:site_name\" content=\"Ksapa - 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