{"id":8940,"date":"2024-10-30T00:00:00","date_gmt":"2024-10-30T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/csrd-les-questions-que-tout-le-monde-se-pose\/"},"modified":"2025-05-20T22:56:51","modified_gmt":"2025-05-21T03:56:51","slug":"csrd-les-questions-que-tout-le-monde-se-pose","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/","title":{"rendered":"CSRD : les questions que tout le monde se pose"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n
<\/div>\n\n\n\n

Applicable depuis le 1er janvier 2024, la directive europ\u00e9enne Corporate Sustainability Reporting Directive (CSRD) impose aux entreprises de revoir en profondeur leur approche en mati\u00e8re de durabilit\u00e9. Alors que certaines entreprises avant-gardistes ont d\u00e9j\u00e0 fait \u00e9voluer leur D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) 2023 pour int\u00e9grer des \u00e9l\u00e9ments de durabilit\u00e9, certaines questions subsistent encore.<\/strong><\/p>\n\n\n\n

Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion). Fran\u00e7ois Morau, Directeur Conseil chez Labrador, a anim\u00e9 cet \u00e9change entre Martine L\u00e9onard, Pr\u00e9sidente de la Soci\u00e9t\u00e9 Fran\u00e7aise des Analystes Financiers (SFAF), Catherine Saire, Associ\u00e9e Sustainability de Deloitte France, Romain Gorge, Directeur du Reporting Extra-financier chez Bureau Veritas et Thomas Verdin, Pr\u00e9sident XBRL Europe, Directeur Associ\u00e9 BM&A Regtech. Ce webinaire a abord\u00e9 sept des questions les plus fr\u00e9quentes des \u00e9quipes RSE, relations investisseurs et juridiques sur le rapport de durabilit\u00e9.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Comment articuler les informations ESG sur tous les supports de communication et \u00e9viter les r\u00e9p\u00e9titions ?<\/strong><\/p>\n\n\n\n

Dans son Document d\u2019Enregistrement Universel (DEU) 2023, Bureau Veritas s\u2019est d\u00e9j\u00e0 efforc\u00e9 de faire \u00e9voluer sa D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) pour qu\u2019elle tende vers le futur rapport de durabilit\u00e9. Romain Gorge s\u2019est donc d\u00e9j\u00e0 retrouv\u00e9 confront\u00e9 \u00e0 cet exercice d\u2019articulation des informations ESG. Il identifie trois types de canaux de communication : le site web, les r\u00e9seaux sociaux et le rapport de durabilit\u00e9. Le site web pr\u00e9sente les politiques ESG de mani\u00e8re g\u00e9n\u00e9rale, tandis que les r\u00e9seaux sociaux permettent de communiquer sur les initiatives importantes \u00e0 partager. L\u2019enjeu du rapport de durabilit\u00e9 est de rassembler toutes les parties prenantes pour prioriser l\u2019information et \u00e9viter les r\u00e9p\u00e9titions. Cela soul\u00e8ve la question des renvois vers le DEU. \u00c0 la suite de l\u2019\u00e9tude r\u00e9alis\u00e9e par l\u2019\u00e9quipe de conseil de Labrador, il ressort que, sur les 30 soci\u00e9t\u00e9s \u00ab\u00a0pionni\u00e8res\u00a0\u00bb ayant fait ce premier pas vers le rapport de durabilit\u00e9, il y a en moyenne 11 renvois dans le chapitre RSE des DEU.<\/p>\n\n\n\n

\n

\u00ab La CSRD met l\u2019accent sur une communication objective bas\u00e9e sur des faits plut\u00f4t que des d\u00e9clarations g\u00e9n\u00e9rales d\u2019engagement \u00bb <\/strong><\/em><\/p>\nRomain Gorge<\/cite><\/blockquote>\n\n\n\n

Pour Thomas Verdin, le digital est la cl\u00e9 pour \u00e9viter les r\u00e9p\u00e9titions. En effet, l\u2019obligation de publier au format digital permet de classer et de clarifier l\u2019information \u00e0 un endroit d\u00e9fini. Ainsi, elle est facilement accessible et peut \u00eatre extraite du rapport de durabilit\u00e9 par les personnes qui la cherchent que ce soient des analystes, des investisseurs ou encore des collaborateurs.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Pour \u00eatre conforme avec la CSRD, pr\u00e9senter des textes et des tableaux dans son rapport de durabilit\u00e9 suffit-il ?<\/strong> <\/p>\n\n\n\n

Martine L\u00e9onard indique que certes des textes et tableaux suffisent pour une premi\u00e8re ann\u00e9e mais qu\u2019il est dommage de vouloir se limiter \u00e0 la stricte conformit\u00e9.<\/p>\n\n\n\n

\n

\u00ab Il faut aller un petit peu au-del\u00e0 de la conformit\u00e9 pour mieux faire passer un message. \u00bb <\/strong><\/em><\/p>\nMartine L\u00e9onard<\/cite><\/blockquote>\n\n\n\n

Pour Catherine Saire, il est essentiel de d\u00e9passer la norme. La cr\u00e9ation d\u2019un rapport de durabilit\u00e9 qui communique une strat\u00e9gie claire et un message global est fondamental. Ce document doit \u00eatre utile aux parties prenantes internes (comme les collaborateurs) et externes (comme les investisseurs). Il est n\u00e9cessaire de r\u00e9pondre aux exigences r\u00e9glementaires, mais pour mobiliser et valoriser les actions, le rapport doit \u00eatre attractif avec des \u00e9l\u00e9ments visuels (photos, infographies). De plus, le rapport doit \u00eatre autonome, utilisable au-del\u00e0 du rapport de gestion, par exemple pour des roadshows ou pr\u00e9sentations.<\/p>\n\n\n\n

\n

 \u201cBien s\u00fbr nous sommes dans un exercice de conformit\u00e9, mais nous sommes avant tout dans un exercice qui se veut utile et pertinent pour les parties prenantes !\u201d <\/strong><\/em><\/p>\nCatherine Saire<\/cite><\/blockquote>\n\n\n\n

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

Envie d’en savoir plus ? T\u00e9l\u00e9chargez l\u2019\u00e9tude compl\u00e8te ici<\/a> et revivez notre webinaire en rediffusion<\/a> !<\/em><\/p>\n\n\n\n

<\/div>\n\n\n\n

Doit-on traiter diff\u00e9remment le E, le S et le G ?<\/strong><\/p>\n\n\n\n

Catherine Saire rappelle l\u2019approche holistique retenue par la CSRD. Il n\u2019y aurait donc pas de raison de traiter diff\u00e9remment les enjeux environnementaux, sociaux et de gouvernance (ESG). L\u2019objectif est de garder le m\u00eame niveau d\u2019exigence pour tous les sujets identifi\u00e9s dans la matrice de mat\u00e9rialit\u00e9. Cependant, dans la norme certains sujets comme le climat exigent un niveau de d\u00e9tail plus pouss\u00e9, car ces th\u00e9matiques sont plus matures et plus attendues, notamment par la soci\u00e9t\u00e9 civile.<\/p>\n\n\n\n

En termes de tagging, la m\u00eame approche s\u2019applique aux trois domaines ESG, selon Thomas Verdin. N\u00e9anmoins, ce dernier rejoint Catherine Saire sur le fait que la norme a converg\u00e9 avec les d\u00e9marches internationales, ce qui a parfois mis un accent suppl\u00e9mentaire sur le climat pour des raisons de pragmatisme et d’urgence. Toutefois, tout doit \u00eatre digitalis\u00e9 et rendu accessible de mani\u00e8re \u00e9gale, quel que soit le domaine ESG.<\/p>\n\n\n\n

\n

 \u201cNous digitalisons de la m\u00eame fa\u00e7on E, S et G. C’est n\u00e9anmoins l’analyse de mat\u00e9rialit\u00e9 qui va d\u00e9terminer sur quoi nous nous concentrons le plus.\u201d <\/strong><\/em><\/p>\nThomas Verdin<\/cite><\/blockquote>\n\n\n\n

Enfin, Martine L\u00e9onard partage l\u2019analyse des experts. D\u2019apr\u00e8s elle, il serait pr\u00e9f\u00e9rable que les entreprises adoptent un traitement \u00e9quivalent des trois domaines, car les investisseurs ont besoin de donn\u00e9es uniformes pour leur propre reporting. Les entreprises fran\u00e7aises sont en avance sur des sujets comme le social et b\u00e9n\u00e9ficient de l’exp\u00e9rience acquise avec le DPEF. Ce positionnement avanc\u00e9 leur offre d\u2019ailleurs un avantage concurrentiel, m\u00eame si elles n’en ont pas toujours pleinement conscience.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Quatre autres questions ont \u00e9t\u00e9 abord\u00e9s durant le webinaire portant sur la relation avec les commissaires aux comptes, le mapping de la cha\u00eene de valeur, les cibles sur lesquels communiquer, et plus de d\u00e9tails sur le tagging.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Applicable depuis le 1er janvier 2024, la directive europ\u00e9enne Corporate Sustainability Reporting Directive (CSRD) impose aux entreprises de revoir en profondeur leur approche en mati\u00e8re de durabilit\u00e9. Alors que certaines entreprises avant-gardistes ont d\u00e9j\u00e0 fait \u00e9voluer leur D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) 2023 pour int\u00e9grer des \u00e9l\u00e9ments de durabilit\u00e9, certaines questions subsistent encore. Le 26 […]<\/p>\n","protected":false},"author":32,"featured_media":8941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[109],"tags":[72,75,79],"class_list":["post-8940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informations-esg-2","tag-conformite","tag-csrd","tag-esg"],"acf":[],"yoast_head":"\nCSRD : les questions que tout le monde se pose | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD : les questions que tout le monde se pose | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\" \/>\n<meta property=\"og:site_name\" content=\"Labrador Transparency\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-30T05:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-21T03:56:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1452\" \/>\n\t<meta property=\"og:image:height\" content=\"798\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Eve Bousseau\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eve Bousseau\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\"},\"author\":{\"name\":\"Eve Bousseau\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9\"},\"headline\":\"CSRD : les questions que tout le monde se pose\",\"datePublished\":\"2024-10-30T05:00:00+00:00\",\"dateModified\":\"2025-05-21T03:56:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\"},\"wordCount\":1024,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png\",\"keywords\":[\"conformit\u00e9\",\"CSRD\",\"esg\"],\"articleSection\":[\"Informations ESG\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\",\"url\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\",\"name\":\"CSRD : les questions que tout le monde se pose | Labrador Transparency\",\"isPartOf\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png\",\"datePublished\":\"2024-10-30T05:00:00+00:00\",\"dateModified\":\"2025-05-21T03:56:51+00:00\",\"description\":\"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).\",\"breadcrumb\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage\",\"url\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png\",\"contentUrl\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png\",\"width\":1452,\"height\":798},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/uat.labrador-transparency.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CSRD : les questions que tout le monde se pose\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#website\",\"url\":\"https:\/\/uat.labrador-transparency.com\/fr\/\",\"name\":\"Labrador Transparency\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/uat.labrador-transparency.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#organization\",\"name\":\"Labrador\",\"url\":\"https:\/\/uat.labrador-transparency.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg\",\"contentUrl\":\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg\",\"width\":304,\"height\":60,\"caption\":\"Labrador\"},\"image\":{\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9\",\"name\":\"Eve Bousseau\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g\",\"caption\":\"Eve Bousseau\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CSRD : les questions que tout le monde se pose | Labrador Transparency","description":"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/","og_locale":"fr_FR","og_type":"article","og_title":"CSRD : les questions que tout le monde se pose | Labrador Transparency","og_description":"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).","og_url":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/","og_site_name":"Labrador Transparency","article_published_time":"2024-10-30T05:00:00+00:00","article_modified_time":"2025-05-21T03:56:51+00:00","og_image":[{"width":1452,"height":798,"url":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png","type":"image\/png"}],"author":"Eve Bousseau","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Eve Bousseau","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#article","isPartOf":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/"},"author":{"name":"Eve Bousseau","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9"},"headline":"CSRD : les questions que tout le monde se pose","datePublished":"2024-10-30T05:00:00+00:00","dateModified":"2025-05-21T03:56:51+00:00","mainEntityOfPage":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/"},"wordCount":1024,"commentCount":0,"publisher":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/#organization"},"image":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage"},"thumbnailUrl":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png","keywords":["conformit\u00e9","CSRD","esg"],"articleSection":["Informations ESG"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/","url":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/","name":"CSRD : les questions que tout le monde se pose | Labrador Transparency","isPartOf":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage"},"image":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage"},"thumbnailUrl":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png","datePublished":"2024-10-30T05:00:00+00:00","dateModified":"2025-05-21T03:56:51+00:00","description":"Le 26 septembre 2024, \u00e0 l\u2019occasion de la publication de l\u2019\u00e9tude \u00ab SBF 120 : les pionniers qui ont anticip\u00e9 l\u2019exercice de la CSRD \u00bb, Labrador a organis\u00e9 un webinaire \u00ab CSRD : les questions que tout le monde se pose \u00bb (accessible en rediffusion).","breadcrumb":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#primaryimage","url":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png","contentUrl":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/Shoot-Ecran-57-2.png","width":1452,"height":798},{"@type":"BreadcrumbList","@id":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/10\/csrd-les-questions-que-tout-le-monde-se-pose\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/uat.labrador-transparency.com\/fr\/"},{"@type":"ListItem","position":2,"name":"CSRD : les questions que tout le monde se pose"}]},{"@type":"WebSite","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#website","url":"https:\/\/uat.labrador-transparency.com\/fr\/","name":"Labrador Transparency","description":"","publisher":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/uat.labrador-transparency.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#organization","name":"Labrador","url":"https:\/\/uat.labrador-transparency.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg","contentUrl":"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg","width":304,"height":60,"caption":"Labrador"},"image":{"@id":"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9","name":"Eve Bousseau","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/uat.labrador-transparency.com\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g","caption":"Eve Bousseau"}}]}},"publishpress_future_action":{"enabled":false,"date":"2026-04-23 03:37:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts\/8940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/comments?post=8940"}],"version-history":[{"count":0,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts\/8940\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/media\/8941"}],"wp:attachment":[{"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/media?parent=8940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/categories?post=8940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uat.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/tags?post=8940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}