{"id":239454,"date":"2024-05-28T06:37:17","date_gmt":"2024-05-28T06:37:17","guid":{"rendered":"https:\/\/datascientest.com\/?p=239454"},"modified":"2024-05-16T06:57:54","modified_gmt":"2024-05-16T06:57:54","slug":"nfrd-tout-savoir","status":"publish","type":"post","link":"https:\/\/datascientest.com\/nfrd-tout-savoir","title":{"rendered":"Non Financial Reporting Direction (NFRD) : Qu&rsquo;est-ce que c&rsquo;est ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"239454\" class=\"elementor elementor-239454\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f975d6 e-flex e-con-boxed e-con\" data-id=\"2f975d6\" 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-4bb8bd3 elementor-widget elementor-widget-heading\" data-id=\"4bb8bd3\" 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\">Adopt\u00e9e en 2014, la NFRD est la premi\u00e8re directive europ\u00e9enne imposant un reporting extra-financier aux grandes entreprises. L\u2019objectif : prendre en compte l\u2019impact environnemental, soci\u00e9tal et la gouvernance dans la performance globale des organisations.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-216e491 elementor-widget elementor-widget-text-editor\" data-id=\"216e491\" 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;\">Si cette norme europ\u00e9enne favorise les mod\u00e8les d\u2019affaires plus \u00e9co-responsables, elle s\u2019est r\u00e9v\u00e9l\u00e9e insuffisante pour atteindre les objectifs de l\u2019Accord de Paris. C\u2019est pourquoi, la NFRD a \u00e9t\u00e9 remplac\u00e9e par la CSRD depuis le 1er janvier 2024.<\/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-599a776 e-flex e-con-boxed e-con\" data-id=\"599a776\" 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-9551e7a elementor-widget elementor-widget-heading\" data-id=\"9551e7a\" 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\">C\u2019est quoi la NFRD ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e344792 elementor-widget elementor-widget-text-editor\" data-id=\"e344792\" 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;\">La NFRD (Non Financial Reporting Directive) est une directive qu<\/span><b>i impose aux entreprises europ\u00e9ennes de plus de 500 salari\u00e9s de r\u00e9aliser un reporting extra-financier.<\/b><span style=\"font-weight: 400;\"> Ce reporting permet de prendre en compte les performances ESG (environnement, social, gouvernance), et non plus les seules performances financi\u00e8res.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cette norme repose sur le principe de la double mat\u00e9rialit\u00e9 selon lequel les questions financi\u00e8res et non financi\u00e8res sont \u00e9troitement li\u00e9es. Elles participent, toutes deux, \u00e0 la performance globale des organisations.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><strong><span style=\"text-decoration: underline;\">Bon \u00e0 savoir<\/span><\/strong> : en France, la NFRD se traduit par la D\u00e9claration annuelle de performance extra-financi\u00e8re (<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000035401863\">d\u00e9cret du 9 ao\u00fbt 2017<\/a>). Il s\u2019agit tout simplement du rapport extra-financier attendu des entreprises soumises \u00e0 la directive europ\u00e9enne.<\/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-cba915d elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"cba915d\" 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=\"\/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\">Maitriser le reporting NFRD<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e22b9 e-flex e-con-boxed e-con\" data-id=\"77e22b9\" 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-0489fcb elementor-widget elementor-widget-heading\" data-id=\"0489fcb\" 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\">Quels sont les objectifs du NFRD ? <\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b018fc elementor-widget elementor-widget-text-editor\" data-id=\"7b018fc\" 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;\">La NFRD permet de poursuivre un triple objectif :\u00a0<\/span><\/p><ul><li><b>Introduire la responsabilit\u00e9 des entreprises<\/b><span style=\"font-weight: 400;\"> : chaque d\u00e9cision prise peut avoir un impact sur l\u2019environnement ou la soci\u00e9t\u00e9. L\u2019id\u00e9e est d\u2019abord de les faire prendre conscience de cet impact. Mais aussi de les responsabiliser en publiant les r\u00e9sultats de leurs actions.\u00a0<\/span><\/li><li><b>Renforcer la transparence :<\/b><span style=\"font-weight: 400;\"> consommateurs, partenaires, fournisseurs, futurs collaborateurs, tous peuvent avoir acc\u00e8s aux informations ESG des entreprises. Et \u00e0 l\u2019heure o\u00f9 les consciences collectives s\u2019\u00e9l\u00e8vent sur les enjeux environnementaux, les entreprises ont tout int\u00e9r\u00eat \u00e0 s\u2019engager dans une d\u00e9marche plus \u00e9co-responsable.\u00a0<\/span><\/li><li><b>Lutter contre le greenwashing <\/b><span style=\"font-weight: 400;\">: face \u00e0 une attente croissante des consommateurs envers des comportements plus durables de la part des marques, de nombreuses entreprises mettent en avant leurs actions \u00e9cologiques. Le probl\u00e8me, c\u2019est qu\u2019elles n\u2019\u00e9taient pas toujours av\u00e9r\u00e9es. Avec le NFRD, ce sont les donn\u00e9es qui parlent. Les entreprises ne pourront plus mettre en avant des actions qu\u2019elles ne mettent pas en place.<\/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-a8fd903 elementor-widget elementor-widget-text-editor\" data-id=\"a8fd903\" 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\u2019adoption de la NFRD a permis d\u2019augmenter la publication du nombre d&rsquo;informations non financi\u00e8res. Selon le rapport Global Insights, elles ont connu une hausse de <a href=\"https:\/\/greenly.earth\/en-us\/blog\/company-guide\/what-is-the-non-financial-reporting-directive-nfrd\">72 % de 2013 \u00e0 2018<\/a>.<\/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-f20be06 elementor-widget elementor-widget-image\" data-id=\"f20be06\" 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\/nfrd-non-financial-reporting-directive1.jpg\" class=\"attachment-full size-full wp-image-239495\" alt=\"\" srcset=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive1.jpg 800w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive1-300x171.jpg 300w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive1-768x439.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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77909e4 e-flex e-con-boxed e-con\" data-id=\"77909e4\" 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-c8bc560 elementor-widget elementor-widget-heading\" data-id=\"c8bc560\" 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\">Quels sont les composants extra-financiers ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-505e9bb elementor-widget elementor-widget-text-editor\" data-id=\"505e9bb\" 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;\">Si la NFRD impose un rapport extra-financier aux entreprises, quelles sont les informations extra-financi\u00e8re que les entreprises doivent inclure ? En r\u00e9alit\u00e9, il n\u2019y a<\/span><b> pas de cadres pr\u00e9cis.<\/b><span style=\"font-weight: 400;\"> Cela dit, les entreprises sont incit\u00e9es \u00e0 suivre les recommandations de r\u00e9f\u00e9rentiels<\/span><span style=\"font-weight: 400;\"> reporting reconnus, tels que les lignes directrices de Global Reporting Initiative (GRI) ou du Sustainability Accounting Standards Board (SASB). Or, tous ces rapports se basent sur les principes ESG :\u00a0<\/span><\/p><ul><li><b>Environnement :<\/b><span style=\"font-weight: 400;\"> il s\u2019agit surtout de mesurer et de r\u00e9duire son impact environnemental. Ce peut \u00eatre \u00e0 travers une <a href=\"https:\/\/datascientest.com\/comment-recycleye-utilise-la-data-pour-ameliorer-le-tri-selectif\">meilleure gestion des d\u00e9chets<\/a>, une consommation des ressources plus durables, une limitation de la pollution des airs, des sols, etc.\u00a0<\/span><\/li><li><b>Soci\u00e9t\u00e9<\/b><span style=\"font-weight: 400;\"> : il s\u2019agit notamment du respect des droits de l\u2019homme au sein des entreprises, l\u2019inclusion des travailleurs, la gestion du personnel, etc.\u00a0<\/span><\/li><li><b>Gouvernance<\/b><span style=\"font-weight: 400;\"> : ce sont les politiques de contr\u00f4les impliqu\u00e9es, la lutte contre les pots-de-vin et la corruption,\u00a0 la composition du conseil d\u2019administration, etc.<\/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-a59b014 elementor-widget elementor-widget-text-editor\" data-id=\"a59b014\" 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;\">Pour chaque domaine, les entreprises sont invit\u00e9es \u00e0 d\u00e9crire les risques li\u00e9s \u00e0 leurs activit\u00e9s et les politiques adopt\u00e9es pour tenter d&rsquo;att\u00e9nuer ces risques. <\/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-900a82d elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"900a82d\" 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=\"\/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\">J'ai besoin d'un accompagnement pour le NFRD<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96f9cea e-flex e-con-boxed e-con\" data-id=\"96f9cea\" 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-d7957dc elementor-widget elementor-widget-heading\" data-id=\"d7957dc\" 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\">NFRD et CSRD : Quelles diff\u00e9rences ?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab5646c elementor-widget elementor-widget-text-editor\" data-id=\"ab5646c\" 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;\">En 2018, la Commission europ\u00e9enne a men\u00e9 une \u00e9valuation de la NFRD concluant qu&rsquo;il \u00e9tait n\u00e9cessaire d&rsquo;am\u00e9liorer la qualit\u00e9, la comparabilit\u00e9 et la pertinence des informations non financi\u00e8res divulgu\u00e9es par les entreprises. <\/span><span style=\"font-weight: 400;\">C\u2019est ainsi que la <\/span><b>NFRD a \u00e9t\u00e9 remplac\u00e9e par la CSRD. <\/b><span style=\"font-weight: 400;\">Depuis le 1er janvier 2024, c\u2019est la nouvelle directive europ\u00e9enne qui s\u2019applique.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Alors quelle est la diff\u00e9rence entre les deux ?\u00a0<\/span><\/p><ul><li><b>Le champ d\u2019application<\/b><span style=\"font-weight: 400;\"> : la CSRD \u00e9tend l\u2019obligation de reporting \u00e0 plus d\u2019organisations. En plus des entreprises de plus de 500 salari\u00e9s, la CSRD s\u2019adresse aussi aux PME cot\u00e9es en bourse, aux entreprises europ\u00e9ennes de plus de 250 salari\u00e9s et aux entreprises non europ\u00e9ennes r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 150 millions d\u2019euros en UE. Ce qui concerne plus de 50 000 entreprises (vs 11 000 avec la NFRD).\u00a0<\/span><\/li><li><b>Les informations \u00e0 renseigner <\/b><span style=\"font-weight: 400;\">: l\u2019apport majeur de la CSRD se trouve dans l\u2019enrichissement des crit\u00e8res pris en compte dans le rapport extra-financier. Et pour cause, <\/span><span style=\"font-weight: 400;\">la NFRD ne sp\u00e9cifie pas de cadre de reporting sp\u00e9cifique. D\u00e9sormais, les entreprises peuvent s\u2019appuyer sur un v\u00e9ritable r\u00e9f\u00e9rentiel encore plus pr\u00e9cis ; le ESRS (European Sustainability Reporting Standards)).<\/span><\/li><li><b>L\u2019uniformisation <\/b><span style=\"font-weight: 400;\">: la CSRD regroupe l\u2019ensemble des rapports ESG existants au niveau europ\u00e9en afin de les uniformiser.<\/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-dbc8289 elementor-widget elementor-widget-text-editor\" data-id=\"dbc8289\" 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<span style=\"font-weight: 400;\">Si <a href=\"https:\/\/datascientest.com\/formation-csrd\">la CSRD<\/a> est plus compl\u00e8te que la NFRD, elle est aussi plus complexe. D\u2019o\u00f9 l\u2019importance de bien s\u2019y pr\u00e9parer.<\/span>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eb6037 elementor-widget elementor-widget-image\" data-id=\"8eb6037\" 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\/nfrd-non-financial-reporting-directive2.jpg\" class=\"attachment-full size-full wp-image-239510\" alt=\"\" srcset=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive2.jpg 800w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive2-300x171.jpg 300w, https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive2-768x439.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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b984617 e-flex e-con-boxed e-con\" data-id=\"b984617\" 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-3f59dda elementor-widget elementor-widget-heading\" data-id=\"3f59dda\" 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\">Se pr\u00e9parer \u00e0 la CSRD avec DataScientest<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1bd55a elementor-widget elementor-widget-text-editor\" data-id=\"b1bd55a\" 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;\">La nouvelle norme NFRD renforce ses exigences en mati\u00e8re de transparence ESG. Pour r\u00e9pondre \u00e0 ces exigences, les entreprises devront s\u2019appuyer sur de <a href=\"https:\/\/datascientest.com\/la-data-le-nouvel-or-du-21eme-siecle\">grandes quantit\u00e9s de donn\u00e9es<\/a>. Certaines sont relativement faciles \u00e0 collecter (comme la parit\u00e9 homme-femme), alors que d\u2019autres sont nettement plus complexes (comme le bilan carbone).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Les entreprises doivent alors mettre en place une <a href=\"https:\/\/datascientest.com\/data-gouvernance-definition\">bonne gouvernance de donn\u00e9es<\/a> permettant de mesurer cet impact carbone. Et pour cela, elles ont de plus en plus besoin d\u2019expert datas. Vous souhaitez en faire partie ? <a href=\"https:\/\/datascientest.com\/formation-data-analyst\">Formez-vous avec DataScientest<\/a>.<\/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-b91a8ee elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"b91a8ee\" 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=\"\/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\">Apprendre Power BI pour le CSRD<\/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-536c428 elementor-widget elementor-widget-html\" data-id=\"536c428\" 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\": \"C\u2019est quoi la NFRD ?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"La NFRD (Non Financial Reporting Directive) est une directive qui impose aux entreprises europ\u00e9ennes de plus de 500 salari\u00e9s de r\u00e9aliser un reporting extra-financier. Ce reporting permet de prendre en compte les performances ESG (environnement, social, gouvernance), et non plus les seules performances financi\u00e8res.\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"Quels sont les objectifs du NFRD ?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"La NFRD permet de poursuivre un triple objectif : \\n - Introduire la responsabilit\u00e9 des entreprises \\n - Renforcer la transparence \\n - Lutter contre le greenwashing\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"Quels sont les composants extra-financiers ?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"Si la NFRD impose un rapport extra-financier aux entreprises, quelles sont les informations extra-financi\u00e8re que les entreprises doivent inclure ? En r\u00e9alit\u00e9, il n\u2019y a pas de cadres pr\u00e9cis. Cela dit, les entreprises sont incit\u00e9es \u00e0 suivre les recommandations de r\u00e9f\u00e9rentiels reporting reconnus, tels que les lignes directrices de Global Reporting Initiative (GRI) ou du Sustainability Accounting Standards Board (SASB).\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"NFRD et CSRD : Quelles diff\u00e9rences ?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"En 2018, la Commission europ\u00e9enne a men\u00e9 une \u00e9valuation de la NFRD concluant qu'il \u00e9tait n\u00e9cessaire d'am\u00e9liorer la qualit\u00e9, la comparabilit\u00e9 et la pertinence des informations non financi\u00e8res divulgu\u00e9es par les entreprises. C\u2019est ainsi que la NFRD a \u00e9t\u00e9 remplac\u00e9e par la CSRD. Depuis le 1er janvier 2024, c\u2019est la nouvelle directive europ\u00e9enne qui s\u2019applique.\"\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>Adopt\u00e9e en 2014, la NFRD est la premi\u00e8re directive europ\u00e9enne imposant un reporting extra-financier aux grandes entreprises. L\u2019objectif : prendre en compte l\u2019impact environnemental, soci\u00e9tal et la gouvernance dans la performance globale des organisations. Si cette norme europ\u00e9enne favorise les mod\u00e8les d\u2019affaires plus \u00e9co-responsables, elle s\u2019est r\u00e9v\u00e9l\u00e9e insuffisante pour atteindre les objectifs de l\u2019Accord de [&hellip;]<\/p>\n","protected":false},"author":74,"featured_media":239456,"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>Non Financial Reporting Direction (NFRD) : Qu&#039;est-ce que c&#039;est ?<\/title>\n<meta name=\"description\" content=\"La NFRD est la premi\u00e8re directive europ\u00e9enne \u00e0 imposer un reporting extra-financier. Mais elle a \u00e9t\u00e9 remplac\u00e9e par la CSRD. D\u00e9couvrez pourquoi.\" \/>\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\/nfrd-tout-savoir\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non Financial Reporting Direction (NFRD) : Qu&#039;est-ce que c&#039;est ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/datascientest.com\/nfrd-tout-savoir\" \/>\n<meta property=\"og:site_name\" content=\"Formation Data Science | DataScientest.com\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-28T06:37:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-16T06:57:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/datascientest.com\/wp-content\/uploads\/2024\/05\/nfrd-non-financial-reporting-directive.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"686\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/datascientest.com\/nfrd-tout-savoir\",\"url\":\"https:\/\/datascientest.com\/nfrd-tout-savoir\",\"name\":\"Non Financial Reporting Direction (NFRD) : Qu'est-ce que c'est ?\",\"isPartOf\":{\"@id\":\"https:\/\/datascientest.com\/#website\"},\"datePublished\":\"2024-05-28T06:37:17+00:00\",\"dateModified\":\"2024-05-16T06:57:54+00:00\",\"author\":{\"@id\":\"https:\/\/datascientest.com\/#\/schema\/person\/40cb5b6317e138be77b9dd23007cab57\"},\"description\":\"La NFRD est la premi\u00e8re directive europ\u00e9enne \u00e0 imposer un reporting extra-financier. 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