{"id":8991,"date":"2025-01-31T00:00:00","date_gmt":"2025-01-31T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/csrd-nos-experts-repondent-a-vos-questions\/"},"modified":"2025-01-31T00:00:00","modified_gmt":"2025-01-31T05:00:00","slug":"csrd-nos-experts-repondent-a-vos-questions","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2025\/01\/csrd-nos-experts-repondent-a-vos-questions\/","title":{"rendered":"CSRD\u00a0: nos experts r\u00e9pondent \u00e0 vos questions\u00a0"},"content":{"rendered":"\n<p><strong>Notre webinaire<a> <\/a><a href=\"https:\/\/www.labrador-transparency.com\/blog\/csrd-les-questions-que-tout-le-monde-se-pose-saison-2\/\">\u00ab CSRD : les questions que tout le monde se pose \u2013 saison 2 \u00bb<\/a>\u00a0 a suscit\u00e9 de nombreuses questions sur l&rsquo;application concr\u00e8te de la directive. Car nous n\u2019avons pas pu tout aborder en une heure, voici les r\u00e9ponses des expert\u00b7es Labrador.<\/strong><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Au programme :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#question-1\">Comment traiter les enjeux importants pour les investisseurs, mais non mat\u00e9riels pour l\u2019entreprise, afin d\u2019assurer la comparabilit\u00e9 des informations&nbsp;?<\/a><\/li>\n\n\n\n<li><a href=\"#question-2\">Les normes ESRS (European Sustainability Reporting Standards) doivent-elles appara\u00eetre de fa\u00e7on explicite dans le rapport pour faciliter la lecture&nbsp;?<\/a><\/li>\n\n\n\n<li><a href=\"#question-3\">Quels conseils donneriez-vous en priorit\u00e9 aux entreprises de la vague 2 ?&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#question-4\">Doit-on justifier pourquoi un enjeu n&rsquo;est pas mat\u00e9riel dans notre rapport CSRD ?&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#question-5\">Les normes ESRS 2 Gov 1 \u00e0 5 manquent d\u2019analyses et d\u2019explications. Devons-nous les interpr\u00e9ter nous-m\u00eames ?<\/a><\/li>\n\n\n\n<li><a href=\"#question-6\">Comment les entreprises peuvent-elles int\u00e9grer la gestion de leurs obligations R\u00e8glement europ\u00e9en pour la protection des donn\u00e9es (RGPD) dans leur strat\u00e9gie de conformit\u00e9 \u00e0 la CSRD ?&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#question-7\">Que pensez-vous de la charge de travail pour traiter l&rsquo;ensemble des points de donn\u00e9es pour les entreprises ?&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#question-8\">Les normes ESRS peuvent \u00eatre r\u00e9p\u00e9titives au sein d&rsquo;un m\u00eame ESRS. Selon vous, faut-il r\u00e9diger le rapport en r\u00e9pondant \u00e0 chaque point de donn\u00e9es individuellement ?<\/a><\/li>\n\n\n\n<li><a href=\"#question-8\">L\u2019entreprise d\u00e9finit-elle elle-m\u00eame les objectifs de ma\u00eetrise des IRO mat\u00e9riels ?&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#question-10\">La France a transpos\u00e9 la CSRD plus rapidement que d\u2019autres pays, comme l\u2019Espagne ou l\u2019Allemagne. Ne cr\u00e9\u00e9-t-on pas ainsi une pression suppl\u00e9mentaire sur nos entreprises&nbsp;?<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Vous pouvez \u00e9galement acc\u00e9der au <a href=\"https:\/\/app.livestorm.co\/labrador-transparency\/webinaire-csrd-saison-2-les-questions-que-tout-le-monde-se-pose\/live?s=e677c573-a50a-4ae0-b759-ef3a83051d8c#\/chat\">replay<\/a> du webinaire, organis\u00e9 le 12 d\u00e9cembre 2024, en pr\u00e9sence de \u00c9ric Baudrier, Directeur g\u00e9n\u00e9ral de la Haute Autorit\u00e9 de l\u2019Audit (H2A), Pierre Constant, Associ\u00e9 Sustainability chez EY, Marc Boissonnet, Expert ESG\/CSRD&nbsp;chez Labrador et Lorna Lucet, Directrice ESG chez Amundi PEF MidCap.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-1\"><strong>Comment traiter les enjeux importants pour les investisseurs, mais non mat\u00e9riels pour l\u2019entreprise, afin d\u2019assurer la comparabilit\u00e9 des informations&nbsp;?<\/strong><\/p>\n\n\n\n<p>Vous pouvez expliquer les raisons de la non-mat\u00e9rialit\u00e9 des enjeux attendus en vous appuyant sur les caract\u00e9ristiques sp\u00e9cifiques de la cha\u00eene de valeur de votre entreprise.&nbsp;L\u2019analyse de double mat\u00e9rialit\u00e9 \u00e9tant un processus annuel, un enjeu pourrait devenir mat\u00e9riel du fait de son utilit\u00e9 pour la prise de d\u00e9cision de vos parties prenantes. Par exemple, le manque d\u2019information sur un sujet sp\u00e9cifique pourrait engendrer une m\u00e9fiance des investisseurs.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-2\"><strong>Les normes ESRS (European Sustainability Reporting Standards) doivent-elles appara\u00eetre de fa\u00e7on explicite dans le rapport pour faciliter la lecture&nbsp;?<\/strong><\/p>\n\n\n\n<p>La nomenclature pr\u00e9cise des ESRS facilite la recherche d\u2019informations et le balisage XBRL. Nous recommandons de les expliciter en allant jusqu\u2019aux exigences de publication (<em>disclosure <\/em>requirements ou DR). Il est en outre important de veiller \u00e0 leur pr\u00e9sentation. Concr\u00e8tement, il s\u2019agit d\u2019utiliser le vocabulaire sp\u00e9cifique de la norme et de faire de chaque titre de DR mat\u00e9riel un titre de chapitre. Cette approche simplifie la lecture et l\u2019acc\u00e8s \u00e0 l\u2019information.&nbsp;<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-3\"><strong>Quels conseils donneriez-vous en priorit\u00e9 aux entreprises de la vague 2 ?&nbsp;<\/strong><\/p>\n\n\n\n<p>Les entreprises de la vague 2 sont les ETI qui d\u00e9passent 2 des 3 seuils suivants&nbsp;: 250 salari\u00e9s&nbsp;; 25 M\u20ac pour le bilan&nbsp;; 50 M\u20ac pour le chiffre d\u2019affaires.<\/p>\n\n\n\n<p>Nous vous conseillons de suivre ces bonnes pratiques&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9alisez une analyse de double mat\u00e9rialit\u00e9 robuste en amont, car elle constitue le fondement du rapport. Partagez partager avec vos auditeurs d\u00e8s que possible pour anticiper ses implications.<\/li>\n\n\n\n<li>Sensibilisez vos dirigeants aux enjeux de la CSRD et des ESRS, sans les alarmer.&nbsp;<\/li>\n\n\n\n<li>Anticipez le changement. Effectuez par exemple un exercice \u00e0 blanc avec les donn\u00e9es d\u00e9j\u00e0 disponibles.<\/li>\n\n\n\n<li>\u00c9changer avec vos pairs.<\/li>\n\n\n\n<li>Adoptez une approche transversale de la CSRD. Int\u00e9grez notamment la direction financi\u00e8re et la direction des risques d\u00e8s l\u2019analyse de double mat\u00e9rialit\u00e9.<\/li>\n\n\n\n<li>Inspirez-vous des rapports de la vague 1, en vous appuyant notamment sur notre outil de benchmark autonome, Explore. Comparez les IRO (Impact, Risque, Opportunit\u00e9) IRO&nbsp;mat\u00e9riels utilis\u00e9s dans votre secteur.<\/li>\n\n\n\n<li>Acceptez que nous sommes sur un chemin d\u2019apprentissage collectif.<\/li>\n\n\n\n<li>Faites appel \u00e0 un consultant exp\u00e9riment\u00e9 pour gagner du temps et \u00e9viter de mauvaises interpr\u00e9tations des exigences de la CSRD.&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-4\"><strong>Doit-on justifier pourquoi un enjeu n&rsquo;est pas mat\u00e9riel dans notre rapport CSRD ?&nbsp;<\/strong><\/p>\n\n\n\n<p>L\u2019obligation de justification concerne uniquement les enjeux climatiques. Nous conseillons de cr\u00e9er un tableau synth\u00e9tique des enjeux non mat\u00e9riels accompagn\u00e9s chacun d\u2019une courte explication, par exemple : \u201cNon applicable compte tenu de notre secteur d\u2019activit\u00e9\u201d.&nbsp;<\/p>\n\n\n\n<p>Vous devez en outre apporter la justification de la non-mat\u00e9rialit\u00e9 aux auditeurs. Pour cela, gardez la trace des \u00e9valuations de l\u2019analyse de double mat\u00e9rialit\u00e9. En revanche, cette information n\u2019est pas attendue dans le rapport de durabilit\u00e9.&nbsp;<\/p>\n\n\n\n<p>Rendre publique cette information peut toutefois s\u2019av\u00e9rer utile pour vos investisseurs et pour convaincre les agences de notation ESG, \u00e9vitant ainsi d\u2019\u00eatre sanctionn\u00e9 pour une absence d\u2019information.&nbsp;<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-5\"><strong>Les normes ESRS 2 Gov 1 \u00e0 5 manquent d\u2019analyses et d\u2019explications. Devons-nous les interpr\u00e9ter nous-m\u00eames ?<\/strong><\/p>\n\n\n\n<p>L\u2019EFRA a compil\u00e9 en d\u00e9cembre 2024 un document de questions-r\u00e9ponses, qui donne des \u00e9clairages sur ces normes.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-6\"><strong>Comment les entreprises peuvent-elles int\u00e9grer la gestion de leurs obligations R\u00e8glement europ\u00e9en pour la protection des donn\u00e9es (RGPD) dans leur strat\u00e9gie de conformit\u00e9 \u00e0 la CSRD ?&nbsp;<\/strong><\/p>\n\n\n\n<p>Le RGPD n\u2019est pas couvert par la CSRD. D\u00e8s lors, la seule fa\u00e7on de l\u2019introduire dans le rapport de durabilit\u00e9 est de l\u2019int\u00e9grer \u00e0 un nouveau th\u00e8me, sp\u00e9cifique \u00e0 votre entreprise. Il peut \u00eatre plac\u00e9 en ESRS-S1 ou \u00e0 la fin du rapport, dans une nouvelle section d\u00e9di\u00e9e.<\/p>\n\n\n\n<p>Une alternative est d\u2019int\u00e9grer la protection des donn\u00e9es personnelles de vos collaborateurs dans vos IRO, comme composante de leur s\u00e9curit\u00e9. Mentionnez le alors dans le plan d\u2019action associ\u00e9. Vous pouvez \u00e9galement l\u2019int\u00e9grer \u00e0 l\u2019ESRS-S4 pour la s\u00e9curit\u00e9 des donn\u00e9es personnelles des clients.<\/p>\n\n\n\n<p>Enfin, vous pouvez introduire la s\u00e9curit\u00e9 des donn\u00e9es et la cybers\u00e9curit\u00e9 comme des \u00e9l\u00e9ments strat\u00e9giques dans la description de votre mod\u00e8le d\u2019affaires. Cette approche les exempte de l\u2019analyse de mat\u00e9rialit\u00e9.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-7\"><strong>Que pensez-vous de la charge de travail pour traiter l&rsquo;ensemble des points de donn\u00e9es pour les entreprises ?&nbsp;<\/strong><\/p>\n\n\n\n<p>Cette question soul\u00e8ve l\u2019importance d\u2019anticiper et, si possible, publier une D\u00e9claration de performance extra-financi\u00e8re (DPEF) au format CSRD\/ESRS avant d\u2019\u00eatre soumis \u00e0 cette obligation. Cela permet de faire un premier exercice \u00e0 blanc, de pr\u00e9parer les \u00e9quipes et de construire une base qui servira \u00e0 la r\u00e9daction du rapport de durabilit\u00e9 le moment venu.<\/p>\n\n\n\n<p>Nous vous conseillons de travailler par it\u00e9rations successives : r\u00e9diger les principaux contenus (donn\u00e9es de contexte, politiques ou absence de politiques, plans d\u2019action, indicateurs existants) ; reprendre les normes. ; ajouter les informations ou textes demand\u00e9s par les points de donn\u00e9es (DP ou Data Points) ligne \u00e0 ligne.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-8\"><strong>Les normes ESRS peuvent \u00eatre r\u00e9p\u00e9titives au sein d&rsquo;un m\u00eame ESRS. Selon vous, faut-il r\u00e9diger le rapport en r\u00e9pondant \u00e0 chaque point de donn\u00e9es individuellement ?<\/strong><\/p>\n\n\n\n<p>Non, des regroupements sont possibles pour maintenir la pertinence et la lisibilit\u00e9 du rapport.&nbsp;Veillez \u00e0 rappeler pr\u00e9cis\u00e9ment les nomenclatures ESRS. Cette pr\u00e9cision facilitera l\u2019identification des informations lors du tagging XBRL.&nbsp;<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-9\"><strong>L\u2019entreprise d\u00e9finit-elle elle-m\u00eame les objectifs de ma\u00eetrise des IRO mat\u00e9riels ?&nbsp;<\/strong><\/p>\n\n\n\n<p>Oui, les objectifs sont ceux que l\u2019entreprise s\u2019est fix\u00e9s.&nbsp;La CSRD n\u2019impose pas de faire, mais de dire : c\u2019est un exercice de transparence.&nbsp;Pour l\u2019ESRS E1 sur le climat, l\u2019objectif doit dans la mesure du possible \u00eatre align\u00e9 sur la trajectoire 1,5\u00b0C de l\u2019Accord de Paris.&nbsp;<\/p>\n\n\n\n<p>Pr\u00e9cisez, le cas \u00e9ch\u00e9ant, si vous avez align\u00e9 vos objectifs sur des r\u00e9f\u00e9rentiels ou des r\u00e8glementations externes. De plus, pour les objectifs environnementaux, vous pouvez pr\u00e9ciser s\u2019ils sont align\u00e9s sur des donn\u00e9es bas\u00e9es sur la science (seuils \u00e9cologiques par exemple).<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p id=\"question-10\"><strong>La France a transpos\u00e9 la CSRD plus rapidement que d\u2019autres pays, comme l\u2019Espagne ou l\u2019Allemagne. Ne cr\u00e9\u00e9-t-on pas ainsi une pression suppl\u00e9mentaire sur nos entreprises&nbsp;?<\/strong><\/p>\n\n\n\n<p>Effectivement, la France est bonne \u00e9l\u00e8ve en la mati\u00e8re.&nbsp; Nous ne nions pas la pression sur les entreprises fran\u00e7aises. Toutefois, cela peut jouer en leur faveur dans le cadre \u2013 par exemple \u2013 d\u2019appels d\u2019offres publics au niveau europ\u00e9en.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Curieux\u00b7se d\u2019en savoir plus&nbsp;? Retrouvez ici l\u2019article de <a href=\"https:\/\/www.labrador-transparency.com\/blog\/csrd-les-questions-que-tout-le-monde-se-pose-saison-2\/\">synth\u00e8se du webinaire<\/a> ainsi que le <a href=\"https:\/\/app.livestorm.co\/labrador-transparency\/webinaire-csrd-saison-2-les-questions-que-tout-le-monde-se-pose\/live?s=e677c573-a50a-4ae0-b759-ef3a83051d8c#\/chat\">replay<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notre webinaire \u00ab CSRD : les questions que tout le monde se pose \u2013 saison 2 \u00bb\u00a0 a suscit\u00e9 de nombreuses questions sur l&rsquo;application concr\u00e8te de la directive. Car nous n\u2019avons pas pu tout aborder en une heure, voici les r\u00e9ponses des expert\u00b7es Labrador. Au programme : Vous pouvez \u00e9galement acc\u00e9der au replay du webinaire, [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":8992,"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":[75,79],"class_list":["post-8991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informations-esg-2","tag-csrd","tag-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD\u00a0: nos experts r\u00e9pondent \u00e0 vos questions\u00a0 | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"Lors de notre webinaire, des expert\u00b7es ont r\u00e9pondu aux interrogations cl\u00e9s sur l\u2019application concr\u00e8te de la CSRD : enjeux non mat\u00e9riels, ESRS, 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