{"id":2904,"date":"2024-01-09T16:03:05","date_gmt":"2024-01-09T15:03:05","guid":{"rendered":"https:\/\/aurexia.com\/insights\/?p=2904"},"modified":"2024-01-09T16:03:06","modified_gmt":"2024-01-09T15:03:06","slug":"csrd-les-standards-esrs-de-lefrag","status":"publish","type":"post","link":"https:\/\/aurexia.com\/insights\/csrd-les-standards-esrs-de-lefrag\/","title":{"rendered":"CSRD : Les standards ESRS de l&rsquo;EFRAG"},"content":{"rendered":"\n<p>La directive europ\u00e9enne CRSD relative au reporting extra-financier des entreprises est entr\u00e9e en vigueur le 1er janvier 2024. A partir du 1er janvier 2025, les grandes entreprises europ\u00e9ennes d\u00e9j\u00e0 soumises \u00e0 la pr\u00e9c\u00e9dente directive NFDR (environ 11000) devront publier leur performance extra-financi\u00e8re en utilisant les normes introduites par les standards ESRS de l&rsquo;EFRAG.<\/p>\n\n\n\n<p>Le champ d&rsquo;application de la CSDR s&rsquo;appliquera ensuite progressivement aux autres entreprises pour atteindre d&rsquo;ici 2028 50 000 entreprises au total.<\/p>\n\n\n\n<p>La bonne application de cette directive impose de bien comprendre les notions cl\u00e9s qu&rsquo;elle introduit, notamment l&rsquo;analyse de double mat\u00e9rialit\u00e9 ainsi que les subtilit\u00e9s d\u00e9crites dans les ESRS au travers des datapoints.<\/p>\n\n\n\n<p>D\u00e9couvrez un extrait de notre analyse d\u00e9taill\u00e9e ESRS. Nous sommes \u00e0 votre disposition pour vous pr\u00e9senter notre d\u00e9marche d&rsquo;accompagnement modulaire sur la mise en oeuvre&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la mise en place de la gouvernance interne pour lancer le projet CSRD \/ ESRS en mobilisant les bonnes expertises<\/li>\n\n\n\n<li>le pilotage et la coordination du projet de mise en \u0153uvre<\/li>\n\n\n\n<li>la r\u00e9alisation de l\u2019analyse de mat\u00e9rialit\u00e9<\/li>\n\n\n\n<li>la r\u00e9alisation des datapoints : calcul des datapoints num\u00e9riques, r\u00e9daction des datapoints narratifs<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-dark-blue-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/aurexia.com\/insights\/wp-content\/uploads\/2024\/01\/Aurexia-CSRD-ESRS-janv2024.pdf\" style=\"border-radius:0px;color:#ffffff\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9chargez un extrait de l&rsquo;\u00e9tude<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2>\u00a0<\/h2>\n<h2><strong>CSRD : <span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP94452850\">une<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94452850\">\u00a0nouvelle\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP94452850\">r\u00e8glementation<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94452850\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP94452850\">europ\u00e9enne<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94452850\">\u00a0pour\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94452850\">guider la transition\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94452850\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP94452850\">climatique<\/span><\/span><\/strong><\/h2>\n<p><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">La directive\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">europ\u00e9enne<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0CSRD\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">est<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0la nouvelle\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">r\u00e8glementation<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0<\/span><span class=\"SpellingError  BCX0 SCXP226763019\">en<\/span><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0mati\u00e8re de transition\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">climatique<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">s\u2019ajoutant<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0\u00e0 la SFDR et la\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">Taxonomie<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">europ\u00e9enne<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">.\u00a0\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">Cette<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0directive a un champ\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">d\u2019application<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0large\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">puisqu\u2019elle<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0impose le reporting extra-financier pour les\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">entreprises<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">financi\u00e8res<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">\u00a0et non-<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP226763019\">financi\u00e8res<\/span><\/span><span class=\"TextRun  BCX0 SCXP226763019\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"true\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP226763019\">. <\/span><\/span><\/p>\n<h2><strong><span class=\"TextRun  BCX0 SCXP230879645\" lang=\"FR-FR\" xml:lang=\"FR-FR\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP230879645\">Adoption et entr\u00e9e en vigueur de la directive CSRD<\/span><\/span><\/strong><\/h2>\n<ol>\n<li>Le <b>31 Juillet 2023<\/b>, la Commission Europ\u00e9enne a adopt\u00e9 <b>l\u2019acte<\/b> <b>d\u00e9l\u00e9gu\u00e9<\/b><b> final des <\/b><b>normes<\/b><b> ESRS. <\/b><\/li>\n<li>Le <b>7 d\u00e9cembre 2023, <\/b>la directive CSRD a \u00e9t\u00e9 transpos\u00e9e en droit fran\u00e7ais.<\/li>\n<\/ol>\n<h2><strong><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP384312\">La notion de double\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP384312\">mat\u00e9rialit\u00e9<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP384312\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP384312\">est<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP384312\">\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP384312\">essentielle<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP384312\">\u00a0pour la bonne\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP384312\">r\u00e9alisation<\/span><\/span><span class=\"TextRun  BCX0 SCXP384312\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP384312\">\u00a0du reporting<\/span><\/span><\/strong><\/h2>\n<ul>\n<li>Les entreprises doivent publier des informations n\u00e9cessaires pour comprendre d\u2019une part, <b>les effets des enjeux de durabilit\u00e9 sur leur situation et performance financi\u00e8res <\/b>et d\u2019autre part, <b>leurs impacts sur l\u2019environnement et la soci\u00e9t\u00e9. L\u2019approche de la double mat\u00e9rialit\u00e9 permet d\u2019aligner les strat\u00e9gies des entreprises sur leurs priorit\u00e9s ESG. <\/b><\/li>\n<li><b>La <\/b><b>mat\u00e9rialit\u00e9<\/b> est compos\u00e9e de deux dimensions <b>interd\u00e9pendantes<\/b><b> et <\/b><b>interconnect\u00e9es<\/b><b> qui <\/b><b>sont<\/b><b> : \u00ab la <\/b><b>mat\u00e9rialit\u00e9<\/b> <b>d\u2019impact<\/b><b> \u00bb <\/b>et <b>\u00ab la <\/b><b>mat\u00e9rialit\u00e9<\/b><b> financi\u00e8re \u00bb. <\/b><\/li>\n<li>Les entreprises peuvent utiliser les normes <b>GRI (<\/b><b>mat\u00e9rialit\u00e9<\/b> <b>d\u2019impact<\/b><b>) <\/b>et l\u2019<b>ISSB<\/b><b> (<\/b><b>mat\u00e9rialit\u00e9<\/b><b> financi\u00e8re) <\/b>pour faire l\u2019analyse de la double mat\u00e9rialit\u00e9.<\/li>\n<\/ul>\n<h2><strong><span class=\"TextRun  BCX0 SCXP94637780\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94637780\">Cette<\/span><\/span><span class=\"TextRun  BCX0 SCXP94637780\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94637780\">\u00a0notion de double\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94637780\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"SpellingError  BCX0 SCXP94637780\">mat\u00e9rialit\u00e9<\/span><\/span><span class=\"TextRun  BCX0 SCXP94637780\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94637780\">\u00a0se superpose aux concepts\u00a0<\/span><\/span><span class=\"TextRun  BCX0 SCXP94637780\" lang=\"EN-US\" xml:lang=\"EN-US\" data-scheme-color=\"@023B59,7,\" data-usefontface=\"false\" data-contrast=\"none\"><span class=\"NormalTextRun  BCX0 SCXP94637780\">de \u00ab sustainability matter \u00bb et de \u00ab datapoints \u00bb<\/span><\/span><\/strong><\/h2>\n<ul>\n<li><b>\u00ab Sustainability matter \u00bb <\/b>est un terme qui d\u00e9signe les facteurs environnementaux, sociaux et de droits de l\u2019Homme ayant des impacts, risques et oppportunit\u00e9s pour la durabilit\u00e9 pour l\u2019entreprise. Il peut s\u2019agir d\u2019une mat\u00e9rialit\u00e9 d\u2019impact, financi\u00e8re ou les deux.<\/li>\n<li><b>Les \u00ab\u00a0<\/b><b>datapoints<\/b><b>\u00a0\u00bb (DP) <\/b>sont des exigences d\u00e9taill\u00e9es contenues dans les \u00ab\u00a0disclosure requirements\u00a0\u00bb (DR). L\u2019objectif vis\u00e9 est d\u2019avoir un angle de comparabilit\u00e9 des donn\u00e9es extra-financi\u00e8res publi\u00e9es par les entreprises. Les entreprises qui communiquent d\u00e9j\u00e0 leurs donn\u00e9es ESG (celles vis\u00e9es par la NFRD notamment) utilisent la liste des DP pour r\u00e9aliser une analyse d\u2019\u00e9carts et faciliter l\u2019impl\u00e9mentation du nouveau reporting.<\/li>\n<\/ul>\n<h2><b>Nous assurons une veille ESRS constante \u00e0 la fois sur<\/b> les<b> textes r\u00e9glementaires et l\u2019impl\u00e9mentation op\u00e9rationnelle<\/b><\/h2>\n<ul>\n<li>Cadre et veille r\u00e9glementaire<\/li>\n<li>Analyse d\u00e9taill\u00e9e des ESRS et \u00e9valuation de mat\u00e9rialit\u00e9<\/li>\n<li>Impl\u00e9mentation des datapoints\u00a0<\/li>\n<\/ul>\n<h2><strong>Aurexia vous accompagne dans l\u2019impl\u00e9mentation de CSRD et des ESRS<\/strong><\/h2>\n<p>Notre assistance comprend une <b>analyse approfondie des textes visant \u00e0 <\/b>bien appr\u00e9hender les exigences de reporting et saisir les <b>\u00ab<\/b><b>\u00a0<\/b><b>fondements \u00bb <\/b>de la durabilit\u00e9. Nous pouvons \u00e9galement prendre en charge l\u2019organisation du projet de<b> mise en \u0153uvre des ESRS : <\/b>cadrage et <b>mise en place de la gouvernance<\/b>, <b>coordination<\/b> des diff\u00e9rents contributeurs, r\u00e9alisation de la <b>roadmap<\/b> et <b>suivi du projet. <\/b><\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La directive europ\u00e9enne CRSD relative au reporting extra-financier des entreprises est entr\u00e9e en vigueur le 1er janvier 2024. A partir&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2909,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30],"tags":[274,404,275],"class_list":["post-2904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-durable","tag-csrd","tag-efrag","tag-esrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CSRD : Les standards ESRS de l&#039;EFRAG - Aurexia Insights<\/title>\n<meta name=\"description\" content=\"Finance durable CSRD : Comprendre et mettre en \u0153uvre les standards ESRS de l\u2019EFRAG \u00e0 compter du 1er janvier 2025\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aurexia.com\/insights\/csrd-les-standards-esrs-de-lefrag\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD : Les standards ESRS de l&#039;EFRAG - 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