{"id":404325,"date":"2026-01-26T13:48:28","date_gmt":"2026-01-26T12:48:28","guid":{"rendered":"https:\/\/group-gac.com\/?p=404325"},"modified":"2026-01-26T13:48:31","modified_gmt":"2026-01-26T12:48:31","slug":"transitionner-vers-les-nouveaux-esrs-en-3-etapes-cles-decryptage-et-mise-en-pratique","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/transitioning-to-the-new-esrs-in-three-key-steps-decoding-and-putting-into-practice\/","title":{"rendered":"CSRD, Omnibus Act, and new ESRS: 3 steps to adapt your reporting\u00a0"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"404325\" class=\"elementor elementor-404325\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-861f212 e-flex e-con-boxed e-con e-parent\" data-id=\"861f212\" 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-156d324 elementor-widget elementor-widget-text-editor\" data-id=\"156d324\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Following the adoption of the <b data-path-to-node=\"7,1\" data-index-in-node=\"25\">Omnibus Act<\/b> On December 16, the extra-financial reporting framework underwent a major change. Between the simplification of standards <b data-path-to-node=\"7,1\" data-index-in-node=\"165\">ESRS<\/b> and the refocusing of the scope of application, companies must now adjust their compliance strategy.<\/p><p>Read our experts' analysis <strong>GAC Group<\/strong> and <a href=\"https:\/\/www.meetkiosk.com\/\" target=\"_blank\" rel=\"noopener\"><strong>Kiosk<\/strong> <\/a>to transform these regulatory changes into performance drivers.<\/p>\t\t\t\t\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-f7e34f7 e-con-full e-grid e-con e-parent\" data-id=\"f7e34f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6b76747 e-con-full e-flex e-con e-child\" data-id=\"6b76747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e59b8a1 elementor-widget elementor-widget-heading\" data-id=\"e59b8a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you'll learn:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ebac1 elementor-widget elementor-widget-text-editor\" data-id=\"74ebac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This webinar explains the direct impact of the <b data-path-to-node=\"16\" data-index-in-node=\"46\">Omnibus Act<\/b> on the <b data-path-to-node=\"16\" data-index-in-node=\"65\">CSRD<\/b> and the <b data-path-to-node=\"16\" data-index-in-node=\"76\">CS3D<\/b>. Our speakers share a concrete roadmap for steering your transition to the new sustainability standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ad2cb7 elementor-widget elementor-widget-heading\" data-id=\"4ad2cb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key points covered:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b875d elementor-widget elementor-widget-text-editor\" data-id=\"95b875d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p data-path-to-node=\"18,0,0\"><b data-path-to-node=\"18,0,0\" data-index-in-node=\"0\">Deciphering the Omnibus Act:<\/b> concrete changes in the reporting obligations of french companies.<\/p><\/li><li><p data-path-to-node=\"18,1,0\"><b data-path-to-node=\"18,1,0\" data-index-in-node=\"0\">New simplified ESRS :<\/b> analysis of content deletions, methodological streamlining and the new normative structure.<\/p><\/li><li><p data-path-to-node=\"18,2,0\"><b data-path-to-node=\"18,2,0\" data-index-in-node=\"0\">3-step transition guide :<\/b> a step-by-step method for migrating from old standards to new requirements without losing data.<\/p><\/li><li><p data-path-to-node=\"18,3,0\"><b data-path-to-node=\"18,3,0\" data-index-in-node=\"0\">Comparative mapping :<\/b> presentation of the correspondence tool between the two versions of ESRS.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e666af3 e-flex e-con-boxed e-con e-child\" data-id=\"e666af3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db79ee8 elementor-widget elementor-widget-heading\" data-id=\"db79ee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Access the replay and download the presentation material<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bed3056 elementor-widget elementor-widget-shortcode\" data-id=\"bed3056\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-01-22\/2xnrk\" width=\"100%\" height=\"700\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe><\/div>\n\t\t\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<div class=\"elementor-element elementor-element-06ebb67 e-flex e-con-boxed e-con e-parent\" data-id=\"06ebb67\" 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-4558afc elementor-widget elementor-widget-heading\" data-id=\"4558afc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Speakers: <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dce8dcf e-con-full e-grid e-con e-child\" data-id=\"dce8dcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3aa6ee2 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"3aa6ee2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/Olivier-2-r1076kq96bv6imk13njbiwbx1j1ql7jsyregze9h1k.png\" title=\"Yasmina SAHED\" alt=\"Yasmina SAHED\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Yasmina SAHED - CSR and Sustainability\/Compliance Consulting Manager - G.A.C. Group<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5da22de elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5da22de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/Kinsley-NARAINSAMY-rfd4xswo66l8n30ph99tgjf6v8q2f2hdpgp3vowf48.png\" title=\"Amaury Salette, Co-founder of Kiosk, Expert in ESRS Transition and ESG Performance\" alt=\"Portrait of Amaury Salette, co-founder of Kiosk and expert in ESRS extra-financial reporting.\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Amaury SALETTE - Co-founder and CRO - Kiosk<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-640cb23 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"640cb23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/Kinsley-NARAINSAMY-1-rfd4zv5x63ew4a0ufndcfiolsok2b5o6bo8gsjubgo.png\" title=\"Erika Su, CSR Consultant at Kiosk, ESRS Implementation Specialist\" alt=\"Portrait of Erika Su, CSR Consultant at Kiosk, expert in sustainability reporting.\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Erika Su - CSR Consultant - Kiosk<\/h3><\/div><\/div>\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-dbc3f26 e-flex e-con-boxed e-con e-parent\" data-id=\"dbc3f26\" 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-23f2fc2 elementor-widget elementor-widget-spacer\" data-id=\"23f2fc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3437b9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c3437b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\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 class=\"elementor-element elementor-element-2d75a52 elementor-widget elementor-widget-heading\" data-id=\"2d75a52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beyond the new ESRS: the specific case of SMEs and ETIs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91aaf5c elementor-widget elementor-widget-text-editor\" data-id=\"91aaf5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4,1\">While the Omnibus Act simplifies the general framework, one question remains for many organizations: how can these principles be applied to mid-sized structures?<\/p><p data-path-to-node=\"4,2\">The standard <b data-path-to-node=\"4,2\" data-index-in-node=\"12\">VSME (Voluntary ESRS for SMEs)<\/b> is becoming the strategic lever for unlisted companies wishing to promote their CSR performance without the complexity of large group reporting.<\/p><p data-path-to-node=\"4,3\"><b data-path-to-node=\"4,3\" data-index-in-node=\"3\">Go deeper:<\/b> <a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/en\/csrd-vsme-midcap-rse-reporting\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwi3qtbQ9p6SAxUAAAAAHQAAAAAQnwM\">Read our article on CSR reporting for Midcaps and the VSME standard.<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb3c2c8 e-con-full e-flex e-con e-child\" data-id=\"bb3c2c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c7f28eb e-con-full e-flex e-con e-child\" data-id=\"c7f28eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d137885 elementor-widget elementor-widget-shortcode\" data-id=\"d137885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1; z-index:10001;\">\u00d7<\/button>\n        \n        <div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/expertsgac-\/webinar-csrd-esrs\" style=\"min-width:320px; height:100%;\"><\/div>\n        <script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n    <\/div>\n<\/div>\n\n<div id=\"gac-csrd-badge\" onclick=\"toggleCsrdContact()\" style=\"position:fixed; bottom:25px; right:25px; background-color:#3687C4; color:#ffffff; padding:18px 32px; border-radius:35px; cursor:pointer; font-family: Arial, sans-serif; font-size: 18px; font-weight:bold; text-transform: uppercase; letter-spacing: 1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition: transform 0.2s ease;\">\n    MAKE AN APPOINTMENT WITH OUR EXPERTS\n<\/div>\n\n<script type=\"text\/javascript\">\n    function toggleCsrdContact() {\n        var wrapper = document.getElementById('gac-csrd-wrapper');\n        if (!wrapper) return;\n\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\n            wrapper.style.display = 'flex';\n            document.body.style.overflow = 'hidden';\n        } else {\n            wrapper.style.display = 'none';\n            document.body.style.overflow = 'auto';\n        }\n    }\n    \n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\n    window.addEventListener('click', function(event) {\n        var wrapper = document.getElementById('gac-csrd-wrapper');\n        if (event.target == wrapper) {\n            toggleCsrdContact();\n        }\n    });\n\n    \/\/ Animation du badge\n    var badgeCsrd = document.getElementById('gac-csrd-badge');\n    if (badgeCsrd) {\n        badgeCsrd.onmouseover = function() { this.style.transform = 'scale(1.05)'; };\n        badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\n    }\n<\/script><\/div>\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<div class=\"elementor-element elementor-element-e8b3b36 e-flex e-con-boxed e-con e-child\" data-id=\"e8b3b36\" 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-a4a4ea9 e-con-full e-flex e-con e-child\" data-id=\"a4a4ea9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6e67f64 e-con-full e-flex e-con e-child\" data-id=\"6e67f64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25e2dfd elementor-widget elementor-widget-heading\" data-id=\"25e2dfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Go from theory to compliance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47242c1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47242c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"5,1\">The new ESRS standards simplified by the Omnibus Act remain a major methodological challenge. Don't be left alone in the face of complex reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe015e4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fe015e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our CSR support<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a25f0b6 e-con-full e-flex e-con e-child\" data-id=\"a25f0b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d49d5e4 elementor-widget elementor-widget-image\" data-id=\"d49d5e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\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<\/div>","protected":false},"excerpt":{"rendered":"<p>Discover EFRAG's new ESRS with G.A.C Group and Kiosk. What are the changes? How can I easily switch from the old to the new sustainability reporting standards? <\/p>","protected":false},"author":47,"featured_media":439187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CSRD, loi Omnibus et nouveaux ESRS : 3 \u00e9tapes pour adapter votre reporting","_seopress_titles_desc":"D\u00e9couvrez les nouveaux ESRS de l'EFRAG avec G.A.C Group et Kiosk. Quels sont les changements ? Comment passer facilement des anciens aux nouveaux standards de reporting de durabilit\u00e9 ? 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