{"id":239347,"date":"2024-05-24T05:30:00","date_gmt":"2024-05-24T05:30:00","guid":{"rendered":"https:\/\/datascientest.com\/?p=239347"},"modified":"2024-05-14T12:51:31","modified_gmt":"2024-05-14T12:51:31","slug":"esrs-tout-savoir","status":"publish","type":"post","link":"https:\/\/datascientest.com\/esrs-tout-savoir","title":{"rendered":"ESRS ou European Sustainability Reporting Standards : de quoi s&rsquo;agit-il ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"239347\" class=\"elementor elementor-239347\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fcaadf e-flex e-con-boxed e-con\" data-id=\"2fcaadf\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eea099 elementor-widget elementor-widget-heading\" data-id=\"7eea099\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Depuis le 1er janvier 2024, la CSRD (Corporate Sustainability Reporting Directive), est entr\u00e9e en vigueur. Cette directive europ\u00e9enne oblige les grandes entreprises \u00e0 fournir un rapport extra-financier sur le d\u00e9veloppement durable. Ce rapport devra se conformer aux normes europ\u00e9ennes standardis\u00e9es. \u00c0 savoir, l'ESRS (European Sustainability Reporting Standards). Alors quels sont ces standards ? DataScientest vous r\u00e9pond.<\/h2>\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-df60a6e e-flex e-con-boxed e-con\" data-id=\"df60a6e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e8a5a8 elementor-widget elementor-widget-heading\" data-id=\"4e8a5a8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ESRS, des standards adopt\u00e9s dans le cadre de la CSRD<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51e2460 elementor-widget elementor-widget-heading\" data-id=\"51e2460\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">ESRS et CSRD<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520102e elementor-widget elementor-widget-text-editor\" data-id=\"520102e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"font-weight: 400;\">Le 31 juillet 2023, la Commission europ\u00e9enne a adopt\u00e9 le r\u00e9f\u00e9rentiel ESRS. Cet <\/span><b>ensemble de normes europ\u00e9ennes a \u00e9t\u00e9 \u00e9labor\u00e9 par l&rsquo;EFRAG,<\/b><span style=\"font-weight: 400;\"> (European Financial Reporting Advisory Group), un organisme ind\u00e9pendant r\u00e9unissant diff\u00e9rentes parties prenantes.<\/span><\/p><p><span style=\"font-weight: 400;\">Ce standard est rendu n\u00e9cessaire <a href=\"https:\/\/datascientest.com\/csrd-tout-savoir\">dans le cadre de la CSRD<\/a>. Et pour cause, la directive impose aux grandes entreprises de fournir un rapport extra-financier. Mais <\/span><b>quelles sont les informations extra-financi\u00e8res \u00e0 renseigner ?<\/b><span style=\"font-weight: 400;\"> L\u2019European Sustainability Reporting Standards permet de r\u00e9pondre \u00e0 la question. Il d\u00e9finit des crit\u00e8res relatifs aux questions environnementales, sociales et de gouvernance (ESG).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019objectif de l\u2019ESRS est double : marquer une nouvelle \u00e9tape dans la transition vers une \u00e9conomie europ\u00e9enne durable, tout en renfor\u00e7ant la transparence.\u00a0<\/span><\/p><ul><li><b>Transparence : <\/b><span style=\"font-weight: 400;\">gr\u00e2ce aux informations contenues dans le rapport extra-financier, les investisseurs peuvent comprendre l&rsquo;impact des entreprises dans lesquelles ils placent leur argent. Idem pour les consommateurs qui sont de plus en plus nombreux \u00e0 prendre conscience des enjeux environnementaux. Ils pr\u00e9f\u00e8rent acheter aupr\u00e8s d\u2019entreprises engag\u00e9es (sans greenwashing).\u00a0\u00a0<\/span><\/li><li><b>D\u00e9veloppement durable <\/b><span style=\"font-weight: 400;\">: en se basant sur des crit\u00e8res objectifs, les entreprises peuvent orienter leurs efforts en mati\u00e8re d\u2019environnement, de gouvernance et d\u2019impact soci\u00e9tal. Et comme leurs actions impactent leur r\u00e9putation, elles ont tout int\u00e9r\u00eat \u00e0 agir de mani\u00e8re \u00e9co-responsable.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d696952 elementor-widget elementor-widget-text-editor\" data-id=\"d696952\" data-element_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<p><span style=\"font-weight: 400;\"><strong><span style=\"text-decoration: underline;\">Bon \u00e0 savoir<\/span><\/strong> : l\u2019ESRS est un standard visant \u00e0 uniformiser les crit\u00e8res de d\u00e9veloppement durable \u00e0 l\u2019\u00e9chelle europ\u00e9enne. \u00c0 ce titre, il tient compte d\u2019autres normes internationales, comme l&rsquo;International Sustainability Standards Board (ISSB) et la Global Reporting Initiative (GRI). <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32ece73 elementor-widget elementor-widget-image\" data-id=\"32ece73\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"457\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards1.jpg\" class=\"attachment-full size-full wp-image-239404\" alt=\"\" srcset=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards1.jpg 800w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards1-300x171.jpg 300w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards1-768x439.jpg 768w\" 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 class=\"elementor-element elementor-element-2841015 elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"2841015\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/formation-power-bi\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Savoir se conformer \u00e0 l'ESRS<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7709534 elementor-widget elementor-widget-heading\" data-id=\"7709534\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">La double mat\u00e9rialit\u00e9<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce1b915 elementor-widget elementor-widget-text-editor\" data-id=\"ce1b915\" data-element_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<p><span style=\"font-weight: 400;\">Le r\u00e9f\u00e9rentiel ESRS est bas\u00e9 sur le principe de la double mat\u00e9rialit\u00e9. C\u2019est-\u00e0-dire que les<\/span><b> questions financi\u00e8res sont indissociables des questions ESG.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Chaque d\u00e9cision prise par l\u2019organisation doit \u00eatre mise en perspective avec l\u2019impact environnemental, soci\u00e9tal et la gouvernance. Et inversement.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Une question de durabilit\u00e9 n\u2019a sa place dans le rapport que si elle a une incidence sur le plan financier. Ainsi, les entreprises doivent pr\u00e9ciser ce qu&rsquo;elle juge opportun de publier ou non \u00e0 l\u2019issue d\u2019une double \u00e9valuation de mat\u00e9rialit\u00e9.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">En revanche, pour le volet \u201cChangement climatique\u201d, l\u2019entreprise doit toujours le renseigner. Si elle ne le fait pas, elle doit justifier son choix. D\u2019autant plus qu\u2019il est difficile de prouver que son activit\u00e9 ne conduit pas \u00e0 l&rsquo;\u00e9mission de gaz \u00e0 effet de serre. Aujourd\u2019hui, la majorit\u00e9 des activit\u00e9s humaines sont polluantes. L\u2019int\u00e9r\u00eat est justement de d\u00e9montrer comment l\u2019entreprise r\u00e9duit son impact environnemental.<\/span><\/p>\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-b8169c1 e-flex e-con-boxed e-con\" data-id=\"b8169c1\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-533df0f elementor-widget elementor-widget-heading\" data-id=\"533df0f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les piliers des standards ESRS<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13d58e0 elementor-widget elementor-widget-text-editor\" data-id=\"13d58e0\" data-element_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<p><span style=\"font-weight: 400;\">Le r\u00e9f\u00e9rentiel ESRS repose sur 3 grandes cat\u00e9gories de norme :\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les normes transversales : elles doivent imp\u00e9rativement \u00eatre renseign\u00e9es dans le rapport extra-financier.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les normes th\u00e9matiques : environnementales, sociales et de gouvernance.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les normes sectorielles : elles n\u2019ont pas encore \u00e9t\u00e9 d\u00e9finies par l&rsquo;EFRAG (European Financial Reporting Advisory Group) et devraient \u00eatre rendues publiques en 2025.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5606bfa elementor-widget elementor-widget-heading\" data-id=\"5606bfa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">Les crit\u00e8res transversaux<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98704da elementor-widget elementor-widget-text-editor\" data-id=\"98704da\" data-element_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<p><span style=\"font-weight: 400;\">Ces indicateurs permettent d\u2019obtenir un aper\u00e7u de la performance globale de l&rsquo;entreprise en mati\u00e8re de d\u00e9veloppement durable.<\/span><\/p><p><span style=\"font-weight: 400;\">Ils sont divis\u00e9s en 2 sous-cat\u00e9gories :\u00a0<\/span><\/p><ul><li><b>ESRS 1 &#8211; Exigence g\u00e9n\u00e9rale <\/b><span style=\"font-weight: 400;\">: il r\u00e9unit l\u2019architecture des normes ESRS, les conventions de r\u00e9daction, les concepts fondamentaux, et les exigences en termes de pr\u00e9paration des informations.\u00a0<\/span><\/li><li><b>ESRS 2 &#8211; Informations g\u00e9n\u00e9rales <\/b><span style=\"font-weight: 400;\">: il s\u2019agit des exigences en termes de publication.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c5bb9f elementor-widget elementor-widget-text-editor\" data-id=\"1c5bb9f\" data-element_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<p><span style=\"font-weight: 400;\">Par exemple, l&rsquo;entreprise pourra pr\u00e9senter sa vision strat\u00e9gique en mati\u00e8re de d\u00e9veloppement durable et les objectifs sp\u00e9cifiques fix\u00e9s pour am\u00e9liorer sa performance ESG.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a023a08 elementor-widget elementor-widget-image\" data-id=\"a023a08\" data-element_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=\"457\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards2.jpg\" class=\"attachment-full size-full wp-image-239405\" alt=\"\" srcset=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards2.jpg 800w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards2-300x171.jpg 300w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards2-768x439.jpg 768w\" 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 class=\"elementor-element elementor-element-174196f elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"174196f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/formation-power-bi\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Se faire accompagner pour se conformer \u00e0 l'ESRS<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18e8aa5 elementor-widget elementor-widget-heading\" data-id=\"18e8aa5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">Les crit\u00e8res environnementaux<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1443497 elementor-widget elementor-widget-text-editor\" data-id=\"1443497\" data-element_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<p><span style=\"font-weight: 400;\">L\u2019European Sustainability Reporting Standards utilise 5 crit\u00e8res :\u00a0<\/span><\/p><ul><li><b>ESRS E1 &#8211; Changement climatique<\/b><span style=\"font-weight: 400;\"> : il s\u2019agit de montrer l&rsquo;\u00e9mission de gaz \u00e0 effet de serre g\u00e9n\u00e9r\u00e9 par l\u2019entreprise, sa strat\u00e9gie pour les r\u00e9duire et pour s\u2019adapter au changement climatique.\u00a0<\/span><\/li><li><b>ESRS E2 &#8211; Pollution<\/b><span style=\"font-weight: 400;\"> : l\u2019entreprise doit pr\u00e9senter son impact sur la pollution de l\u2019air, de l\u2019eau et des sols. Sans oublier les politiques adopt\u00e9es pour les g\u00e9rer.<\/span><\/li><li><b>ESRS E3 &#8211; Ressources marines et hydriques<\/b><span style=\"font-weight: 400;\"> : l\u00e0 encore,l\u2019entreprise doit d\u00e9montrer son impact et ses solutions pour limiter les incidences n\u00e9gatives sur les ressources marines et hydriques. Parmi les solutions, il y a tout simplement la r\u00e9duction de la consommation d\u2019eau.\u00a0<\/span><\/li><li><b>ESRS E4 &#8211; Biodiversit\u00e9 et \u00e9cosyst\u00e8mes<\/b><span style=\"font-weight: 400;\"> : elle doit d\u00e9montrer dans quelle mesure elle contribue \u00e0 la d\u00e9gradation ou l\u2019am\u00e9lioration de la biodiversit\u00e9.\u00a0<\/span><\/li><li><b>ESRS E5 &#8211; Utilisation des ressources et \u00e9conomie circulaire<\/b><span style=\"font-weight: 400;\"> : l\u2019entreprise doit d\u00e9montrer comment elle g\u00e8re les ressources naturelles (que ce soit \u00e0 travers une utilisation efficace et durable, le non-\u00e9puisement, une politique d\u2019approvisionnement \u00e9co-responsables, \u2026).<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72009ef elementor-widget elementor-widget-heading\" data-id=\"72009ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">Les crit\u00e8res sociaux<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f422a53 elementor-widget elementor-widget-text-editor\" data-id=\"f422a53\" data-element_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<p><span style=\"font-weight: 400;\">Il s\u2019agit principalement des relations avec les salari\u00e9s. Ces crit\u00e8res sont r\u00e9partis en 4 sous-cat\u00e9gories :\u00a0<\/span><\/p><ul><li><b>ESRS S1 &#8211; Effectifs de l\u2019entreprise<\/b><span style=\"font-weight: 400;\"> : comme la parit\u00e9 au travail, l\u2019inclusion des travailleurs handicap\u00e9s, la s\u00e9curit\u00e9 de l\u2019emploi, les salaires d\u00e9cents, le dialogue social, la libert\u00e9 d\u2019association, etc.\u00a0<\/span><\/li><li><b>ESRS S2 &#8211; Travailleurs de la cha\u00eene de valeur <\/b><span style=\"font-weight: 400;\">: c\u2019est la mani\u00e8re dont l&rsquo;entreprise influe sur ses travailleurs. Par exemple, \u00e0 travers l\u2019\u00e9quilibre vie pro\/vie perso, la sant\u00e9 et la s\u00e9curit\u00e9 au travail, etc.\u00a0<\/span><\/li><li><b>ESRS S3 &#8211; Communaut\u00e9s affect\u00e9es<\/b><span style=\"font-weight: 400;\"> : c\u2019est l\u2019incidence de l\u2019activit\u00e9 sur les communaut\u00e9s dans certaines r\u00e9gions, notamment les peuples autochtones.\u00a0<\/span><\/li><li><b>ESRS S4 &#8211; Consommateurs et utilisateurs finaux<\/b><span style=\"font-weight: 400;\"> : comme la protection de la vie priv\u00e9e et l\u2019utilisation des donn\u00e9es \u00e0 caract\u00e8re personnel.<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-812e0bb elementor-widget elementor-widget-heading\" data-id=\"812e0bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\">La gouvernance<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8f22d2 elementor-widget elementor-widget-text-editor\" data-id=\"f8f22d2\" data-element_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<p><span style=\"font-weight: 400;\">Il s\u2019agit uniquement du <\/span><b>crit\u00e8re ESRS G1 (Conduite des affaires).<\/b><span style=\"font-weight: 400;\"> Par exemple, on retrouve les m\u00e9canismes de contr\u00f4le mis en place en interne, la transparence et l&rsquo;\u00e9thique des pratiques de l&rsquo;entreprise (comme la lutte contre la corruption).<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c0 ce titre, l&rsquo;entreprise doit fournir des informations sur la composition de son conseil d&rsquo;administration, les r\u00f4les et responsabilit\u00e9s de ses administrateurs, les politiques mises en place pour assurer une plus grande transparence et int\u00e9grit\u00e9, etc.<\/span><\/p>\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-f6eb0fa e-flex e-con-boxed e-con\" data-id=\"f6eb0fa\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-310a4a0 elementor-widget elementor-widget-heading\" data-id=\"310a4a0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">La collecte de donn\u00e9es au coeur de l\u2019ESRS<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b36fe20 elementor-widget elementor-widget-image\" data-id=\"b36fe20\" data-element_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=\"457\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards3.jpg\" class=\"attachment-full size-full wp-image-239410\" alt=\"\" srcset=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards3.jpg 800w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards3-300x171.jpg 300w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/European-Sustainability-Reporting-Standards3-768x439.jpg 768w\" 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 class=\"elementor-element elementor-element-b8d595d elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"b8d595d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/formation-power-bi\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Ma\u00eetriser Power BI pour l'ESRS<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9043f elementor-widget elementor-widget-text-editor\" data-id=\"6e9043f\" data-element_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<p><span style=\"font-weight: 400;\">De plus en plus, les entreprises doivent se montrer transparentes envers leurs investisseurs et consommateurs. Mais pour r\u00e9pondre \u00e0 ces exigences, elles doivent leur fournir des <a href=\"https:\/\/datascientest.com\/la-data-le-nouvel-or-du-21eme-siecle\">informations actualis\u00e9es et pertinentes<\/a>.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Entre l\u2019impact environnemental, soci\u00e9tal et la gouvernance, ce sont des milliers et des milliers de donn\u00e9es qui doivent \u00eatre collect\u00e9es. Elles ont besoin de collaborateurs capables de traiter l\u2019ensemble de ces donn\u00e9es pour concevoir leur <strong>rapport extra-financier<\/strong>.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Vous souhaitez aider les entreprises dans cette d\u00e9marche ? <a href=\"https:\/\/datascientest.com\/formation-data-analyst\">Formez-vous au traitement et \u00e0 l\u2019analyse de donn\u00e9es<\/a> avec <strong>DataScientest<\/strong>. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94d15ac elementor-widget elementor-widget-html\" data-id=\"94d15ac\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"ESRS et CSRD\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"Le 31 juillet 2023, la Commission europ\u00e9enne a adopt\u00e9 le r\u00e9f\u00e9rentiel ESRS. Cet ensemble de normes europ\u00e9ennes a \u00e9t\u00e9 \u00e9labor\u00e9 par l'EFRAG, (European Financial Reporting Advisory Group), un organisme ind\u00e9pendant r\u00e9unissant diff\u00e9rentes parties prenantes. Ce standard est rendu n\u00e9cessaire dans le cadre de la CSRD.\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"Les piliers des standards ESRS\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"Le r\u00e9f\u00e9rentiel ESRS repose sur 3 grandes cat\u00e9gories de norme : \\n - Les normes transversales \\n - Les normes th\u00e9matiques \\n - Les normes sectorielles\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"La collecte de donn\u00e9es au coeur de l\u2019ESRS\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"De plus en plus, les entreprises doivent se montrer transparentes envers leurs investisseurs et consommateurs. Mais pour r\u00e9pondre \u00e0 ces exigences, elles doivent leur fournir des informations actualis\u00e9es et pertinentes. Entre l\u2019impact environnemental, soci\u00e9tal et la gouvernance, ce sont des milliers et des milliers de donn\u00e9es qui doivent \u00eatre collect\u00e9es. Elles ont besoin de collaborateurs capables de traiter l\u2019ensemble de ces donn\u00e9es pour concevoir leur rapport extra-financier.\"\r\n    }\r\n  }]\r\n}\r\n<\/script>\r\n\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2024, la CSRD (Corporate Sustainability Reporting Directive), est entr\u00e9e en vigueur. Cette directive europ\u00e9enne oblige les grandes entreprises \u00e0 fournir un rapport extra-financier sur le d\u00e9veloppement durable. Ce rapport devra se conformer aux normes europ\u00e9ennes standardis\u00e9es. \u00c0 savoir, l&rsquo;ESRS (European Sustainability Reporting Standards). Alors quels sont ces standards ? DataScientest vous [&hellip;]<\/p>\n","protected":false},"author":74,"featured_media":239362,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"content-type":"","inline_featured_image":false},"categories":[2493],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.7 (Yoast SEO v21.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ESRS ou European Sustainability Reporting Standards : de quoi s&#039;agit-il ?<\/title>\n<meta name=\"description\" content=\"L\u2019ESRS fournit des standards uniformis\u00e9s \u00e0 l\u2019\u00e9chelle europ\u00e9enne pour la construction du rapport extra-financier. Quels sont-ils ? D\u00e9couvrez la r\u00e9ponse.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/datascientest.com\/esrs-tout-savoir\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESRS ou European Sustainability Reporting Standards : de quoi s&#039;agit-il ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/datascientest.com\/esrs-tout-savoir\" \/>\n<meta property=\"og:site_name\" content=\"Formation Data Science | DataScientest.com\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-24T05:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-14T12:51:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/esrs_datascientest.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Antoine Tardivon\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Antoine Tardivon\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/datascientest.com\/esrs-tout-savoir\",\"url\":\"https:\/\/datascientest.com\/esrs-tout-savoir\",\"name\":\"ESRS ou European Sustainability Reporting Standards : de quoi s'agit-il ?\",\"isPartOf\":{\"@id\":\"https:\/\/datascientest.com\/#website\"},\"datePublished\":\"2024-05-24T05:30:00+00:00\",\"dateModified\":\"2024-05-14T12:51:31+00:00\",\"author\":{\"@id\":\"https:\/\/datascientest.com\/#\/schema\/person\/40cb5b6317e138be77b9dd23007cab57\"},\"description\":\"L\u2019ESRS fournit des standards uniformis\u00e9s \u00e0 l\u2019\u00e9chelle europ\u00e9enne pour la construction du rapport extra-financier. 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