{"id":9022,"date":"2025-03-31T00:00:00","date_gmt":"2025-03-31T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/rapport-de-durabilite-omnibus-redonnait-du-sens\/"},"modified":"2025-03-31T00:00:00","modified_gmt":"2025-03-31T05:00:00","slug":"rapport-de-durabilite-omnibus-redonnait-du-sens","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2025\/03\/rapport-de-durabilite-omnibus-redonnait-du-sens\/","title":{"rendered":"Rapport de durabilit\u00e9 : et si Omnibus redonnait du sens \u00e0 l\u2019exercice ?\u00a0"},"content":{"rendered":"\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>La r\u00e9glementation environnementale europ\u00e9enne est en pleine mutation.<\/strong> Adopt\u00e9e en 2022, la <strong>CSRD<\/strong> (<em>Corporate Sustainability Reporting Directive<\/em>) visait \u00e0 renforcer la transparence des engagements <strong>ESG<\/strong> (Environnementaux, Sociaux, Gouvernance). Le projet de <strong>directive \u00ab\u00a0Omnibus\u00a0\u00bb<\/strong>, rendue publique le 26 f\u00e9vrier 2025, propose d\u2019all\u00e9ger les exigences de plusieurs cadres r\u00e9glementaires europ\u00e9ens.&nbsp;<\/p>\n\n\n\n<p>L\u2019objectif est de r\u00e9duire la charge administrative des entreprises, tout en maintenant un socle d\u2019information pertinent pour les parties prenantes.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Moins d\u2019entreprises concern\u00e9es<\/strong> : seules celles de + 1 000 salari\u00e9s et les PME cot\u00e9es resteraient soumises \u00e0 la CSRD \u2013 soit 80 % en moins<strong>.<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Report des obligations<\/strong>\u202f: publication du rapport de durabilit\u00e9 d\u00e9cal\u00e9e de 2026 \u00e0 2028 pour les entreprises non cot\u00e9es ; PME cot\u00e9es exclues.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Simplification du reporting<\/strong> :&nbsp;&nbsp;\n<ul class=\"wp-block-list\">\n<li>R\u00e9duction des exigences de communication, et notamment des points de donn\u00e9es qualitatifs, exig\u00e9es par les normes de reporting de durabilit\u00e9 (ESRS),&nbsp;&nbsp;<\/li>\n\n\n\n<li>Evaluation des seuls fournisseurs directs dans le cadre du devoir de vigilance (CSDDD),&nbsp;&nbsp;<\/li>\n\n\n\n<li>Introduction de la possibilit\u00e9 d\u2019omission du rapport sur la taxonomie pour les entreprises dont la part du chiffre d\u2019affaires \u00e9ligible est inf\u00e9rieure \u00e0 10% et&nbsp;<\/li>\n\n\n\n<li>Promotion du reporting volontaire pour les entreprises de moins de 1000 personnes avec une norme all\u00e9g\u00e9e (VSME).&nbsp;&nbsp;&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Et si cette simplification \u00e9tait l\u2019occasion de redonner tout son sens au reporting ESG ?<\/strong>&nbsp;<\/p>\n\n\n\n<p>Cette analyse est issue du webinaire \u00ab Projet de loi Omnibus : et si c\u2019\u00e9tait une chance pour l\u2019ESG ? \u00bb, organis\u00e9 par Labrador le jeudi 6 mars 2025. Alicia Couderc, Directrice g\u00e9n\u00e9rale adjointe de Labrador France, animait les \u00e9changes, avec l\u2019expertise de Julia de Queiros, Responsable Transparence chez Labrador, Marc Boissonnet, expert CSRD, et Emmanuel Augustin, Directeur financier du groupe MBWS.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/app.livestorm.co\/labrador-transparency\/omnibus-esg?s=d902e967-7566-4ed1-bf03-a8222ef0459d\">Regarder le replay<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" style=\"font-size:25px\"><strong>Reporting de durabilit\u00e9 post-Omnibus : qui doit faire quoi, et pour quand ?<\/strong><\/h2>\n\n\n\n<p>Annonc\u00e9 \u00e0 Bruxelles le 26 f\u00e9vrier 2025, le projet de loi Omnibus ambitionne de <strong>simplifier et harmoniser plusieurs r\u00e9glementations europ\u00e9ennes<\/strong>.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La<strong> CSRD (<\/strong><strong><em>Corporate Sustainability Reporting Directive<\/em><\/strong><strong>)<\/strong>, qui impose aux entreprises de rendre des comptes sur leur engagement en mati\u00e8re de durabilit\u00e9\u202f;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La<strong> CSDDD (<\/strong><strong><em>Corporate Sustainability Due Diligence Directive<\/em><\/strong><strong>)<\/strong>, qui impose un devoir de vigilance ;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La<strong> taxonomie verte<\/strong>, qui<strong> <\/strong>d\u00e9finit les crit\u00e8res des activit\u00e9s \u00e9conomiques durables ;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le <strong>MACF (M\u00e9canisme d\u2019Ajustement Carbone aux Fronti\u00e8res)<\/strong> qui impose de d\u00e9clarer les \u00e9missions de carbones li\u00e9es \u00e0 la fabrication de certains produits import\u00e9s.&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Les entreprises concern\u00e9es par la r\u00e9forme&nbsp;<\/strong><\/h3>\n\n\n\n<p>Le projet Omnibus ne modifie pas le principe d\u2019application progressive de la CSRD par taille et nature d\u2019entreprise, mais il reporte les obligations pour les vagues 2 et suivantes.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" style=\"font-size:18px\">Vague 1 : de la DPEF \u00e0 la CSRD<\/h4>\n\n\n\n<p>Les entreprises d\u00e9j\u00e0 tenues de publier une D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF) doivent d\u00e9sormais se conformer \u00e0 la CSRD et aux normes ESRS (<em>European Sustainability Reporting Standards<\/em>). La diff\u00e9rence principale tient dans l\u2019introduction de l\u2019anayse de double mat\u00e9rialit\u00e9, \u00e0 savoir la mesure de l\u2019impact de l\u2019entreprise sur l\u2019environnement et l\u2019impact de l\u2019environnement sur l\u2019entreprise, et dans la conformit\u00e9 du reporting aux normes ESRS.&nbsp;<\/p>\n\n\n\n<p><strong>Crit\u00e8res<\/strong>\u202f:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+1 000 salari\u00e9s&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50 M\u20ac de chiffres d&rsquo;affaires ou 25 M\u20ac de bilan&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Obligations<\/strong>\u202f: publication du <strong>premier rapport de durabilit\u00e9 en 2025<\/strong> sur la base de l&rsquo;exercice 2024.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" style=\"font-size:18px\">Vagues 2 et 3\u202f: un reporting \u00e0 construire de 0<\/h4>\n\n\n\n<p>Ces soci\u00e9t\u00e9s, contrairement \u00e0 celles de la premi\u00e8re vague, n\u2019\u00e9taient pas encore tenues de publier un reporting ESG.<strong> <\/strong>Certaines ont d\u00e9j\u00e0 structur\u00e9 leur d\u00e9marche, tandis que d\u2019autres doivent encore \u00e9laborer une approche de durabilit\u00e9 compl\u00e8te, de la collecte des donn\u00e9es \u00e0 la d\u00e9finition de politiques internes.&nbsp;<\/p>\n\n\n\n<p><strong>Crit\u00e8res<\/strong>\u202f:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vague 2\u202f: +500 salari\u00e9s&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vague 3 : PME cot\u00e9es&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Obligations<\/strong>\u202f: publication du <strong>premier rapport de durabilit\u00e9 en 2028<\/strong> sur la base des donn\u00e9es 2027, contre 2026 dans le calendrier initial de la CSRD.&nbsp;<\/p>\n\n\n\n<p>Les entreprises de moins de 1000 salari\u00e9s ne seront plus oblig\u00e9es de publier leur rapport. Elles pourront cependant le faire de fa\u00e7on volontaire en utilisant les normes ESRS qui vont \u00eatre r\u00e9vis\u00e9es ou la norme VSME qui est moins exigeante.&nbsp;<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Calendrier de mise en \u0153uvre d\u2019Omnibus&nbsp;<\/strong><\/h3>\n\n\n\n<p>\u00c0 ce jour, le calendrier r\u00e9glementaire n\u2019est pas finalis\u00e9. Toutefois, selon l\u2019analyse de Marc Boissonnet, voici les grandes \u00e9tapes qui pourraient structurer la mise en \u0153uvre de la loi Omnibus.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>Avant l\u2019\u00e9t\u00e9 2025 : adoption du projet de directive<\/strong>&nbsp;<\/p>\n\n\n\n<p>L\u2019approbation du projet de directive sur le report des d\u00e9lais (Stop the clock) a \u00e9t\u00e9 approuv\u00e9 en proc\u00e9dure d\u2019urgence le 1<sup>er<\/sup> avril. Les \u00c9tats membres devront ensuite la transposer avant le 31 d\u00e9cembre 2025. \u00c0 cette date, nous saurons quelles entreprises sont concern\u00e9es, et selon quelles modalit\u00e9s.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>Fin 2025 &#8211; d\u00e9but 2026 : ajustement des normes ESRS<\/strong>&nbsp;<\/p>\n\n\n\n<p>Apr\u00e8s l\u2019adoption d\u00e9finitive du projet de directive sur le contenu du reporting (Content) par les institutions europ\u00e9ennes, l\u2019EFRAG (<em>European Financial Reporting Advisory Group<\/em>), charg\u00e9 de l\u2019\u00e9laboration des normes de reporting, disposera d\u2019un d\u00e9lai de six mois pour r\u00e9viser les ESRS. La nouvelle version des normes est attendue au cours du premier trimestre 2026.&nbsp;<\/p>\n\n\n\n<p><strong>D\u00e9but 2026 : finalisation du standard pour les PME volontaires<\/strong>&nbsp;<\/p>\n\n\n\n<p>Un <strong>standard volontaire (VSME)<\/strong>, destin\u00e9 aux entreprises de moins de 1000 salari\u00e9s a d\u00e9j\u00e0 \u00e9t\u00e9 soumis \u00e0 consultation aupr\u00e8s des parties prenantes. Sa publication devra intervenir au plus tard quatre mois apr\u00e8s l\u2019approbation de la directive Content, ce qui laisse entrevoir une finalisation d\u2019ici fin 2025 ou d\u00e9but 2026.&nbsp;<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" style=\"font-size:30px\"><strong>Rapport de durabilit\u00e9 : premiers retours d\u2019exp\u00e9rience<\/strong><\/h2>\n\n\n\n<p>L\u2019entr\u00e9e en vigueur de la CSRD en 2025 a donn\u00e9 naissance aux premiers rapports de durabilit\u00e9. Ils d\u00e9taillent les impacts ESG des entreprises et les IROs (Impacts, Risques et Opportunit\u00e9s) li\u00e9s \u00e0 ces enjeux.&nbsp;<\/p>\n\n\n\n<p>La construction de ce rapport repose sur le principe de double mat\u00e9rialit\u00e9 :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019entreprise doit \u00e9valuer son impact sur l\u2019environnement et la soci\u00e9t\u00e9, d\u2019une part\u202f;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>elle doit mesurer comment ces enjeux influencent sa situation financi\u00e8re (performance, risques, flux de tr\u00e9sorerie), d\u2019autre part.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>Les indicateurs suivis doivent respecter les normes ESRS (<em>European Sustainability Reporting Standards<\/em>). Le rapport de durabilit\u00e9 est ensuite int\u00e9gr\u00e9 au rapport de gestion de l\u2019entreprise. Il garantit une information transparente pour les investisseurs, partenaires et parties prenantes.&nbsp;<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Que retenir des premiers rapports CSRD\u202f?&nbsp;<\/strong><\/h3>\n\n\n\n<p>L\u2019ann\u00e9e 2025 marque la publication des premiers rapports conformes \u00e0 la CSRD.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>En France<\/strong>, au 7 mars, le SBF 120\u202fa publi\u00e9 seulement trois rapports : un \u00e9chantillon trop limit\u00e9 pour d\u00e9gager des conclusions.&nbsp;&nbsp;<\/p>\n\n\n\n<p><strong>\u00c0 l\u2019\u00e9chelle europ\u00e9enne<\/strong>, une centaine de publications permettent d\u2019identifier quelques tendances.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les rapports europ\u00e9ens comptent en moyenne 122 pages.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les entreprises europ\u00e9ennes privil\u00e9gient des synth\u00e8ses orient\u00e9es vers leurs parties prenantes, quand leurs homologues fran\u00e7ais restent focalis\u00e9s sur la conformit\u00e9 r\u00e9glementaire (voir\u202f: l\u2019\u00e9tude\u202f<a href=\"https:\/\/www.labrador-transparency.com\/publication\/csrd-les-questions-que-tout-le-monde-se-pose\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>SBF 120 : les pionniers qui ont anticip\u00e9 la CSRD<\/em><\/a>).&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>Comment le groupe MBWS a abord\u00e9 la transition CSRD<\/strong><\/h3>\n\n\n\n<p>Emmanuel Augustin, Directeur Administratif et Financier de Marie Brizard Wine &amp; Spirits (MBWS), a pilot\u00e9 conjointement avec le Comit\u00e9 interne CSR du Groupe la mise en place du reporting CSRD au sein du groupe MBWS. Il partage son exp\u00e9rience.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" style=\"font-size:18px\">De la DPEF \u00e0 la CSRD : un changement d\u2019\u00e9chelle<\/h4>\n\n\n\n<p>D\u00e9j\u00e0 soumise \u00e0 la D\u00e9claration de Performance Extra-Financi\u00e8re (DPEF), MBWS disposait d\u2019une base d\u2019informations relatives aux questions d\u2019environnement, sociales et soci\u00e9tales. L\u2019application de la CSRD a cependant marqu\u00e9 un tournant.&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entr\u00e9e dans le langage courant, la <strong>RSE<\/strong> (Responsabilit\u00e9 Soci\u00e9tale des Entreprises) repose sur des principes op\u00e9rationnels qui parlent aux \u00e9quipes.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les normes et le cadre r\u00e9glementaire de la <strong>CSRD<\/strong> ont \u00e9t\u00e9 plus difficiles \u00e0 s\u2019approprier.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00ab <em>Vous traitez quasiment l&rsquo;int\u00e9gralit\u00e9 des d\u00e9partements de l&rsquo;entreprise.<\/em> <em>Forc\u00e9ment, il y a plus de complexit\u00e9, et la n\u00e9cessit\u00e9 d&#8217;embarquer. C&rsquo;est un vrai projet d&rsquo;entreprise, qui prend n\u00e9cessairement un peu plus de temps. <\/em>\u00bb \u2013 Emmanuel Augustin, Directeur Administratif et Financier, Marie Brizard Wine &amp; Spirits&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" style=\"font-size:18px\">La double mat\u00e9rialit\u00e9, pierre angulaire du rapport de durabilit\u00e9&nbsp;<\/h4>\n\n\n\n<p>L\u2019analyse de double mat\u00e9rialit\u00e9 a \u00e9t\u00e9 un \u00e9l\u00e9ment central dans la transition de MBWS vers la CSRD. Plus qu\u2019un simple exercice de conformit\u00e9, <strong>elle a offert un cadre m\u00e9thodologique pour structurer la r\u00e9flexion et orienter les d\u00e9cisions strat\u00e9giques<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Pour mener \u00e0 bien cette \u00e9tape, MBWS s\u2019est entour\u00e9e d\u2019experts externes.&nbsp;<\/p>\n\n\n\n<p>L\u2019\u00e9tape suivante, <strong>la <em>gap analysis <\/em>(analyse\u202fd&rsquo;\u00e9cart), a permis de comparer les pratiques de l\u2019entreprise avec les exigences de la CSRD et des normes ESRS<\/strong>. C\u2019est l\u00e0 que l\u2019entreprise a pu v\u00e9ritablement identifier ses points forts et ses leviers d\u2019am\u00e9lioration.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00ab <em>On a constat\u00e9 qu\u2019il y avait un vrai \u00e9cart. Cela veut dire que l\u2019on n\u2019est pas plus mauvais ou meilleurs que les autres. On a des grands pas \u00e0 faire, et on va les faire progressivement.<\/em> <em>Et l\u00e0 il s\u2019est agi d\u2019embarquer l\u2019ensemble des \u00e9quipes, parce que c\u2019est transverse.<\/em> \u00bb \u2013 Emmanuel Augustin, Directeur Administratif et Financier, Marie Brizard Wine &amp; Spirits&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Les normes ESRS ont fourni une m\u00e9thodologie claire pour construire un reporting solide et pertinent<\/strong>, selon un processus de projet relativement classique :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mise en place d\u2019un reporting bas\u00e9 sur les exigences r\u00e9glementaires\u202f;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9veloppement d\u2019un protocole interne pour assurer la fiabilit\u00e9 des donn\u00e9es\u202f;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9ploiement de plans d\u2019action pour combler les \u00e9carts identifi\u00e9s\u202f;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consolidation des r\u00e9sultats au sein du rapport de durabilit\u00e9 clair.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>En analysant les donn\u00e9es pour en tirer une vision strat\u00e9gique, <strong>MBWS<\/strong> <strong>a transform\u00e9 une obligation r\u00e9glementaire en opportunit\u00e9 de valoriser sa d\u00e9marche de durabilit\u00e9<\/strong>.<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" style=\"font-size:30px\"><strong>Construire un reporting de durabilit\u00e9 utile<\/strong><\/h2>\n\n\n\n<p>La mise en \u0153uvre de la CSRD a \u00e9t\u00e9 critiqu\u00e9e pour ses d\u00e9lais resserr\u00e9s, rendant son application complexe pour de nombreuses entreprises. <strong>Avec le report des \u00e9ch\u00e9ances, une opportunit\u00e9 se pr\u00e9sente : prendre le temps de structurer une d\u00e9marche adapt\u00e9e \u00e0 chaque organisation.<\/strong>&nbsp;<\/p>\n\n\n\n<p>L\u2019objectif est moins de produire un rapport que de poser les bases d\u2019une transition strat\u00e9gique autour des enjeux environnementaux, sociaux et de gouvernance (ESG).<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">Webinaire \u00ab\u00a0Projet de loi Omnibus : et si c&rsquo;\u00e9tait une chance pour l&rsquo;ESG ?\u00a0\u00bb<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9glementation environnementale europ\u00e9enne est en pleine mutation. Adopt\u00e9e en 2022, la CSRD (Corporate Sustainability Reporting Directive) visait \u00e0 renforcer la transparence des engagements ESG (Environnementaux, Sociaux, Gouvernance). Le projet de directive \u00ab\u00a0Omnibus\u00a0\u00bb, rendue publique le 26 f\u00e9vrier 2025, propose d\u2019all\u00e9ger les exigences de plusieurs cadres r\u00e9glementaires europ\u00e9ens.&nbsp; L\u2019objectif est de r\u00e9duire la charge administrative [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":9023,"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":[75,79,74],"class_list":["post-9022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informations-esg-2","tag-csrd","tag-esg","tag-transparence"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rapport de durabilit\u00e9 : et si Omnibus redonnait du sens \u00e0 l\u2019exercice ?\u00a0 | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment le projet Omnibus pourrait simplifier le reporting ESG et redonner du sens aux rapports de durabilit\u00e9. 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