{"id":538,"date":"2024-09-20T17:55:29","date_gmt":"2024-09-20T15:55:29","guid":{"rendered":"https:\/\/greenmywork.fr\/?p=538"},"modified":"2026-04-25T14:05:31","modified_gmt":"2026-04-25T12:05:31","slug":"csrd-quest-ce-qui-va-changer-pour-les-entreprises","status":"publish","type":"post","link":"https:\/\/greenmywork.fr\/index.php\/2024\/09\/20\/csrd-quest-ce-qui-va-changer-pour-les-entreprises\/","title":{"rendered":"CSRD : qu\u2019est-ce qui va changer pour les entreprises ?\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"538\" class=\"elementor elementor-538\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ab9077 e-flex e-con-boxed e-con e-parent\" data-id=\"9ab9077\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-695b4c2 e-con-full e-flex e-con e-child\" data-id=\"695b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2155cd0 elementor-widget elementor-widget-text-editor\" data-id=\"2155cd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #bbd5c1;\"><a style=\"color: #bbd5c1;\" href=\"https:\/\/greenmywork.fr\/index.php\/blog\/\">&lt; Retour Accueil du blog<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5499721 e-con-full e-flex e-con e-child\" data-id=\"5499721\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e8ebea4 e-con-full e-flex e-con e-child\" data-id=\"e8ebea4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f735c4 elementor-widget elementor-widget-heading\" data-id=\"9f735c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD : qu\u2019est-ce qui va changer pour les entreprises ? \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85e1ff6 e-flex e-con-boxed e-con e-parent\" data-id=\"85e1ff6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-910f6a7 e-flex e-con-boxed e-con e-child\" data-id=\"910f6a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bfa7d82 e-flex e-con-boxed e-con e-child\" data-id=\"bfa7d82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-283a560 e-con-full e-flex e-con e-child\" data-id=\"283a560\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2aad5 elementor-widget elementor-widget-text-editor\" data-id=\"3e2aad5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><br \/>La <b>Corporate Sustainability Reporting Directive (CSRD)<\/b> s\u2019inscrit comme une nouvelle \u00e9tape dans la r\u00e9gulation des rapports de durabilit\u00e9 des entreprises en Europe. Adopt\u00e9e par l&rsquo;Union europ\u00e9enne, cette nouvelle mesure remplace la NFRD (Non-Financial Reporting Directive) en renfor\u00e7ant les exigences en mati\u00e8re de transparence et de rapport sur les questions environnementales, sociales et de gouvernance (ESG). <br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13d7a80 e-con-full e-flex e-con e-child\" data-id=\"13d7a80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f257ee elementor-widget elementor-widget-image\" data-id=\"5f257ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min-1024x576.png\" class=\"attachment-large size-large wp-image-553\" alt=\"le num\u00e9rique responsable dans la CSRD\" srcset=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min-1024x576.png 1024w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min-300x169.png 300w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min-768x432.png 768w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min-1536x864.png 1536w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-42-min.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-397ebb9 e-flex e-con-boxed e-con e-parent\" data-id=\"397ebb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-815ee75 elementor-widget elementor-widget-heading\" data-id=\"815ee75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Un p\u00e9rim\u00e8tre \u00e9largi et un cadre standardis\u00e9\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-782a607 elementor-widget elementor-widget-text-editor\" data-id=\"782a607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L&rsquo;une des principales nouveaut\u00e9s de la CSRD est l&rsquo;\u00e9largissement du p\u00e9rim\u00e8tre des entreprises concern\u00e9es. Alors que la NFRD ne s&rsquo;appliquait qu&rsquo;\u00e0 certaines grandes entreprises cot\u00e9es et aux entit\u00e9s d&rsquo;int\u00e9r\u00eat public (banques, assurances, etc.), la CSRD touche un nombre beaucoup plus important d&rsquo;organisations. Cela inclut :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Toutes les grandes entreprises europ\u00e9ennes, m\u00eame si elles ne sont pas cot\u00e9es en bourse.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les PME cot\u00e9es (bien que des exigences simplifi\u00e9es leur soient accord\u00e9es).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les filiales europ\u00e9ennes d&rsquo;entreprises non europ\u00e9ennes, si elles remplissent certains crit\u00e8res.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ce sont alors environ 50 000 entreprises en Europe qui sont concern\u00e9es par cette obligation de rapport contre seulement 11 700 avec la NFRD.<\/span><\/p><p><span style=\"font-weight: 400;\">La CSRD impose aux entreprises d&rsquo;utiliser des normes de reporting claires et harmonis\u00e9es, appel\u00e9es ESRS (European Sustainability Reporting Standards). Ces normes sont \u00e9labor\u00e9es par l&rsquo;EFRAG (European Financial Reporting Advisory Group) et permettent d&rsquo;uniformiser les rapports sur les performances ESG \u00e0 travers l&rsquo;Union europ\u00e9enne. L&rsquo;objectif est de garantir que les entreprises fournissent des informations comparables, transparentes et fiables aux parties prenantes de l\u2019entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53f6556 e-flex e-con-boxed e-con e-parent\" data-id=\"53f6556\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2931748 e-flex e-con-boxed e-con e-child\" data-id=\"2931748\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5d35244 e-flex e-con-boxed e-con e-child\" data-id=\"5d35244\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-14797f3 e-con-full e-flex e-con e-child\" data-id=\"14797f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27223f7 elementor-widget elementor-widget-image\" data-id=\"27223f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min-1024x576.png\" class=\"attachment-large size-large wp-image-554\" alt=\"CSRD-entreprises\" srcset=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min-1024x576.png 1024w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min-300x169.png 300w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min-768x432.png 768w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min-1536x864.png 1536w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2024\/09\/Design-sans-titre-43-min.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0521a2e e-con-full e-flex e-con e-child\" data-id=\"0521a2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99cdbb3 elementor-widget elementor-widget-heading\" data-id=\"99cdbb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">La double mat\u00e9rialit\u00e9 au centre du rapport\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89e9c7a elementor-widget elementor-widget-text-editor\" data-id=\"89e9c7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La CSRD introduit officiellement le concept de <\/span><b>double mat\u00e9rialit\u00e9<\/b><span style=\"font-weight: 400;\">, qui oblige les entreprises \u00e0 rendre compte des enjeux ESG sous deux angles distincts :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mat\u00e9rialit\u00e9 financi\u00e8re<\/b><span style=\"font-weight: 400;\"> : Comment les questions environnementales, sociales et de gouvernance peuvent impacter la performance financi\u00e8re de l&rsquo;entreprise.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mat\u00e9rialit\u00e9 d&rsquo;impact<\/b><span style=\"font-weight: 400;\"> : Comment les activit\u00e9s de l&rsquo;entreprise affectent l&rsquo;environnement et la soci\u00e9t\u00e9. Cela inclut les impacts positifs et n\u00e9gatifs sur les \u00e9cosyst\u00e8mes, les communaut\u00e9s locales, les droits humains, etc.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e59ae8b e-flex e-con-boxed e-con e-parent\" data-id=\"e59ae8b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7354b4a elementor-widget elementor-widget-text-editor\" data-id=\"7354b4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les entreprises doivent donc analyser \u00e0 la fois l&rsquo;impact des enjeux ESG sur elles-m\u00eames et l&rsquo;impact de leurs activit\u00e9s sur l&rsquo;ext\u00e9rieur. C\u2019est souvent ce deuxi\u00e8me param\u00e8tre qui est plus difficilement mesurable.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbf1d42 e-flex e-con-boxed e-con e-parent\" data-id=\"fbf1d42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b70fe7 elementor-widget elementor-widget-heading\" data-id=\"5b70fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Int\u00e9gration du bilan carbone de l\u2019entreprise\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccbc6ad elementor-widget elementor-widget-text-editor\" data-id=\"ccbc6ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cadre de la CSRD, les entreprises sont tenues de mesurer et de publier leurs \u00e9missions de gaz \u00e0 effet de serre, comprenant les \u00e9missions des <\/span><b>Scope 1, 2 et 3<\/b><span style=\"font-weight: 400;\"> :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Scope 1<\/b><span style=\"font-weight: 400;\"> : \u00c9missions directes g\u00e9n\u00e9r\u00e9es par les activit\u00e9s de l&rsquo;entreprise (ex. : consommation de carburant).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Scope 2<\/b><span style=\"font-weight: 400;\"> : \u00c9missions indirectes li\u00e9es \u00e0 la consommation d&rsquo;\u00e9nergie (ex. : \u00e9lectricit\u00e9 achet\u00e9e).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Scope 3<\/b><span style=\"font-weight: 400;\"> : Autres \u00e9missions indirectes, comme celles provenant de la cha\u00eene d&rsquo;approvisionnement ou de l&rsquo;utilisation des produits par les clients.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Le Scope 3, souvent le plus complexe \u00e0 \u00e9valuer, repr\u00e9sente n\u00e9anmoins une part importante des \u00e9missions d&rsquo;une entreprise et sera donc au centre des pr\u00e9occupations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1a012f e-flex e-con-boxed e-con e-parent\" data-id=\"e1a012f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-755e816 elementor-widget elementor-widget-heading\" data-id=\"755e816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit et v\u00e9rification obligatoire des rapports\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bab0df elementor-widget elementor-widget-text-editor\" data-id=\"6bab0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Contrairement \u00e0 la NFRD, o\u00f9 la v\u00e9rification des informations de durabilit\u00e9 \u00e9tait relativement souple, la CSRD exige que les entreprises fassent <\/span><b>v\u00e9rifier leur rapport ESG par un auditeur externe<\/b><span style=\"font-weight: 400;\">. Ce processus vise \u00e0 garantir que les informations rapport\u00e9es sont exactes, fiables et conformes aux normes de reporting. Les entreprises devront donc s&rsquo;assurer que leurs donn\u00e9es ESG sont correctement collect\u00e9es, analys\u00e9es et communiqu\u00e9es.<\/span><\/p><h5><b>Qui concerne-elle et quand ?\u00a0<\/b><\/h5><p><span style=\"font-weight: 400;\">La mise en \u0153uvre de la CSRD se fera progressivement entre 2024 et 2028, avec diff\u00e9rentes dates en fonction de la taille et du type d\u2019entreprise. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Voici les principales \u00e9ch\u00e9ances \u00e0 date :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>2024<\/b><span style=\"font-weight: 400;\"> : Premi\u00e8res entreprises concern\u00e9es (grandes entreprises d\u00e9j\u00e0 soumises \u00e0 la NFRD) pour des rapports publi\u00e9s en 2025.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>2025<\/b><span style=\"font-weight: 400;\"> : Grandes entreprises non soumises \u00e0 la NFRD auparavant, pour des rapports publi\u00e9s en 2026.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>2026<\/b><span style=\"font-weight: 400;\"> : Petites et moyennes entreprises cot\u00e9es, petites entit\u00e9s financi\u00e8res, pour des rapports publi\u00e9s en 2027.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faee8bd elementor-widget elementor-widget-text-editor\" data-id=\"faee8bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p>La CSRD va donc apporter davantage de cadre aux entreprises dans leurs rapports ESG. Elle va \u00e9galement exiger l&rsquo;analyse de davantage de donn\u00e9es sur la cha\u00eene de valeur de l&rsquo;entreprise, permettant plus de transparence sur l&rsquo;impact environnemental, social et de gouvernance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c66193 e-flex e-con-boxed e-con e-parent\" data-id=\"8c66193\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ee6454 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3ee6454\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1eae6d1 elementor-widget elementor-widget-text-editor\" data-id=\"1eae6d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><strong>\u00c0 propos de l\u2019auteur\u00a0\u00a0<\/strong><\/span><\/p><p><span style=\"font-weight: 400;\">Green My Work est un cabinet de conseil <b>ind\u00e9pendant en strat\u00e9gie Num\u00e9rique Responsable, Green IT et IA frugale<\/b>. En tant que <strong>consultant num\u00e9rique responsable<\/strong>, j&rsquo;accompagne notamment mes clients dans le pilotage de leur strat\u00e9gie via des sessions de conseil, des <strong>audits num\u00e9rique responsable et IA responsable,<\/strong> et l\u2019accompagnement dans le processus de lab\u00e9lisation. Pour en savoir plus sur le cabinet, <span style=\"text-decoration: underline; color: #bbd5c1;\"><a style=\"color: #bbd5c1;\" href=\"https:\/\/greenmywork.fr\/index.php\/consultant-numerique-responsable\/\"><b>consultez la page des accompagnements.<\/b><\/a><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79375e4 elementor-share-buttons--view-text elementor-share-buttons--shape-rounded elementor-share-buttons--color-custom elementor-share-buttons--skin-gradient elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"79375e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn 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data-settings=\"{&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2131 post type-post status-publish format-standard has-post-thumbnail hentry category-ia-frugale tag-ia tag-ia-act tag-ia-frugale tag-ia-responsable tag-intelligence-artificielle-responsable\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/greenmywork.fr\/index.php\/2026\/04\/28\/ia-act-une-opportunite-pour-deployer-lia-frugale\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1-300x169.jpg\" class=\"attachment-medium size-medium wp-image-2134\" alt=\"image article IA act et IA frugale\" srcset=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1-300x169.jpg 300w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1-1024x576.jpg 1024w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1-768x432.jpg 768w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1-1536x864.jpg 1536w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/04\/Visuels-articles-1.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/greenmywork.fr\/index.php\/2026\/04\/28\/ia-act-une-opportunite-pour-deployer-lia-frugale\/\" >\n\t\t\t\tIA ACT : une opportunit\u00e9 pour d\u00e9ployer l\u2019IA frugale\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/greenmywork.fr\/index.php\/2026\/04\/28\/ia-act-une-opportunite-pour-deployer-lia-frugale\/\" aria-label=\"En savoir plus sur IA ACT : une opportunit\u00e9 pour d\u00e9ployer l\u2019IA frugale\" tabindex=\"-1\" >\n\t\t\tLire l'article \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1779 post type-post status-publish format-standard has-post-thumbnail hentry category-numerique-responsable tag-conception-strategie-numerique-responsable tag-green-it tag-numerique-responsable\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/greenmywork.fr\/index.php\/2026\/01\/22\/numerique-responsable-et-grands-comptes-8-actions-pour-demarrer\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1-300x169.jpg\" class=\"attachment-medium size-medium wp-image-1782\" alt=\"strat\u00e9gie num\u00e9rique responsable pour les grands comptes\" srcset=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1-300x169.jpg 300w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1-1024x576.jpg 1024w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1-768x432.jpg 768w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1-1536x864.jpg 1536w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2026\/01\/Visuels-articles-1.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/greenmywork.fr\/index.php\/2026\/01\/22\/numerique-responsable-et-grands-comptes-8-actions-pour-demarrer\/\" >\n\t\t\t\tNum\u00e9rique responsable et grands comptes : 8 actions pour d\u00e9marrer\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/greenmywork.fr\/index.php\/2026\/01\/22\/numerique-responsable-et-grands-comptes-8-actions-pour-demarrer\/\" aria-label=\"En savoir plus sur Num\u00e9rique responsable et grands comptes : 8 actions pour d\u00e9marrer\" tabindex=\"-1\" >\n\t\t\tLire l'article \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1514 post type-post status-publish format-standard has-post-thumbnail hentry category-numerique-responsable\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/greenmywork.fr\/index.php\/2025\/07\/09\/evaluer-la-maturite-numerique-responsable-de-son-organisation-4-etapes-indispensables\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min-300x169.jpg\" class=\"attachment-medium size-medium wp-image-1515\" alt=\"visuel article conseil numerique responsable\" srcset=\"https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min-300x169.jpg 300w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min-1024x576.jpg 1024w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min-768x432.jpg 768w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min-1536x864.jpg 1536w, https:\/\/greenmywork.fr\/wp-content\/uploads\/2025\/07\/Visuels-articles-min.jpg 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/greenmywork.fr\/index.php\/2025\/07\/09\/evaluer-la-maturite-numerique-responsable-de-son-organisation-4-etapes-indispensables\/\" >\n\t\t\t\t\u00c9valuer la maturit\u00e9 num\u00e9rique responsable de son organisation : 4 \u00e9tapes indispensables\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/greenmywork.fr\/index.php\/2025\/07\/09\/evaluer-la-maturite-numerique-responsable-de-son-organisation-4-etapes-indispensables\/\" aria-label=\"En savoir plus sur \u00c9valuer la maturit\u00e9 num\u00e9rique responsable de son organisation : 4 \u00e9tapes indispensables\" tabindex=\"-1\" >\n\t\t\tLire l'article \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>&lt; Retour Accueil du blog CSRD : qu\u2019est-ce qui va changer pour les entreprises ?<\/p>\n","protected":false},"author":1,"featured_media":1429,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_robots_primary_cat":"5","_seopress_titles_title":"","_seopress_titles_desc":"Pour 2025, de grands changements arrivent pour la CSRD, cet article vous propose de faire le point sur les \u00e9volutions CSRD.","_seopress_robots_index":"","_seopress_analysis_target_kw":"CSRD","footnotes":""},"categories":[5],"tags":[],"class_list":["post-538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-numerique-responsable"],"_links":{"self":[{"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/posts\/538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/comments?post=538"}],"version-history":[{"count":38,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/posts\/538\/revisions"}],"predecessor-version":[{"id":2120,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/posts\/538\/revisions\/2120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/media\/1429"}],"wp:attachment":[{"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/media?parent=538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/categories?post=538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenmywork.fr\/index.php\/wp-json\/wp\/v2\/tags?post=538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}