{"id":478200,"date":"2026-04-29T15:06:40","date_gmt":"2026-04-29T13:06:40","guid":{"rendered":"https:\/\/group-gac.com\/?p=478200"},"modified":"2026-06-11T11:11:35","modified_gmt":"2026-06-11T09:11:35","slug":"modele-rapport-csrd","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/csrd-report-template\/","title":{"rendered":"CSRD report template: structure and content"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"478200\" class=\"elementor elementor-478200\" 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 class=\"isSelectedEnd\">Le rapport CSRD correspond \u00e0 la d\u00e9claration de durabilit\u00e9 introduite par la Corporate Sustainability Reporting Directive (CSRD). Int\u00e9gr\u00e9 au rapport de gestion, il vise \u00e0 standardiser le reporting ESG des entreprises europ\u00e9ennes \u00e0 travers un cadre commun reposant sur les normes ESRS (European Sustainability Reporting Standards).<\/p><p class=\"isSelectedEnd\">Contrairement aux anciens formats de reporting extra-financier, la CSRD impose une approche beaucoup plus structur\u00e9e, fond\u00e9e notamment sur l\u2019analyse de double mat\u00e9rialit\u00e9, l\u2019identification des impacts, risques et opportunit\u00e9s (IRO), ainsi que la publication d\u2019indicateurs ESG d\u00e9taill\u00e9s et auditables.<\/p><p class=\"isSelectedEnd\">Concr\u00e8tement, un rapport CSRD doit permettre de comprendre :<\/p><ul data-spread=\"false\"><li>la strat\u00e9gie de durabilit\u00e9 de l\u2019entreprise,<\/li><li>les enjeux ESG mat\u00e9riels identifi\u00e9s,<\/li><li>les politiques et plans d\u2019action d\u00e9ploy\u00e9s,<\/li><li>les indicateurs suivis,<\/li><li>les objectifs de transition,<\/li><li>ainsi que les dispositifs de gouvernance et de contr\u00f4le associ\u00e9s<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-305b2fa elementor-widget elementor-widget-heading\" data-id=\"305b2fa\" 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\">\u00c0 quoi ressemble un rapport CSRD ?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70e6d4f e-con-full e-flex e-con e-child\" data-id=\"70e6d4f\" 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-1b446ba e-con-full e-flex e-con e-child\" data-id=\"1b446ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9cba41a elementor-widget elementor-widget-text-editor\" data-id=\"9cba41a\" 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 class=\"isSelectedEnd\">Le mod\u00e8le pr\u00e9sent\u00e9 ci-dessous est un exemple de rapport CSRD anonymis\u00e9 inspir\u00e9 d\u2019un cas r\u00e9el. Il illustre la structure d\u2019un reporting ESG conforme aux normes ESRS : gouvernance, double mat\u00e9rialit\u00e9, strat\u00e9gie de durabilit\u00e9, indicateurs ESG et informations environnementales, sociales et de gouvernance.&nbsp;<\/p>\n<p>T\u00e9l\u00e9chargez le mod\u00e8le complet de rapport CSRD afin de visualiser concr\u00e8tement l\u2019organisation attendue d\u2019une d\u00e9claration de durabilit\u00e9 conforme \u00e0 la CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e22c77 elementor-widget elementor-widget-button\" data-id=\"4e22c77\" 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:\/\/ressources.group-gac.com\/l\/1052283\/2026-04-16\/33d67\" target=\"_blank\">\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\">T\u00e9l\u00e9charger le mod\u00e8le \u2193<\/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-0cbd641 e-con-full e-flex e-con e-child\" data-id=\"0cbd641\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e26b32 elementor-widget elementor-widget-image\" data-id=\"7e26b32\" 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=\"728\" height=\"1030\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-728x1030.png\" class=\"attachment-large size-large wp-image-478301\" alt=\"Structure du mod\u00e8le de rapport CSRD conforme aux normes ESRS pour le pilotage de la performance durable.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Votre-texte-de-paragraphe.png 1414w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/>\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<div class=\"elementor-element elementor-element-ae9cd6e e-flex e-con-boxed e-con e-parent\" data-id=\"ae9cd6e\" 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-43dc733 elementor-widget elementor-widget-heading\" data-id=\"43dc733\" 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\">Mod\u00e8le de rapport CSRD (exemple anonymis\u00e9)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4735087 elementor-widget elementor-widget-text-editor\" data-id=\"4735087\" 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>Ce mod\u00e8le de rapport CSRD reprend les principales sections attendues dans une d\u00e9claration de durabilit\u00e9 conforme aux normes ESRS. Il illustre la mani\u00e8re dont les entreprises peuvent structurer leur reporting ESG autour de la gouvernance, de la strat\u00e9gie, de l\u2019analyse de double mat\u00e9rialit\u00e9 ainsi que des informations environnementales, sociales et de gouvernance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e3205a e-con-full e-flex e-con e-child\" data-id=\"4e3205a\" 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-a168a17 elementor-widget elementor-widget-html\" data-id=\"a168a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">1<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2d102c e-con-full e-flex e-con e-child\" data-id=\"b2d102c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13688b9 elementor-widget elementor-widget-text-editor\" data-id=\"13688b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Informations g\u00e9n\u00e9rales<\/strong> (ESRS 2 : p\u00e9rim\u00e8tre, r\u00e9f\u00e9rentiel, m\u00e9thodologies)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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-82142bd e-con-full e-flex e-con e-child\" data-id=\"82142bd\" 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-72ab08c elementor-widget elementor-widget-html\" data-id=\"72ab08c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">2<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-396eb66 e-con-full e-flex e-con e-child\" data-id=\"396eb66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-accb56b elementor-widget elementor-widget-text-editor\" data-id=\"accb56b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Gouvernance<\/strong>\u00a0 (r\u00f4les, supervision ESG, m\u00e9canismes d&rsquo;incitation)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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-b8ee9a8 e-con-full e-flex e-con e-child\" data-id=\"b8ee9a8\" 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-9b03883 elementor-widget elementor-widget-html\" data-id=\"9b03883\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">3<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-931a3ee e-con-full e-flex e-con e-child\" data-id=\"931a3ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83e0def elementor-widget elementor-widget-text-editor\" data-id=\"83e0def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Strat\u00e9gie &amp; mod\u00e8le d&rsquo;affaires <\/strong>(<span data-teams=\"true\">mod\u00e8le \u00e9conomique, cha\u00eene de valeur, parties prenantes<\/span>)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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-2b66758 e-con-full e-flex e-con e-child\" data-id=\"2b66758\" 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-addd65d elementor-widget elementor-widget-html\" data-id=\"addd65d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">4<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4033b57 e-con-full e-flex e-con e-child\" data-id=\"4033b57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a861b4d elementor-widget elementor-widget-text-editor\" data-id=\"a861b4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Analyse de double mat\u00e9rialit\u00e9 <\/strong>(impacts, risques, opportunit\u00e9s identifi\u00e9s, mat\u00e9riels)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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-86a51dd e-con-full e-flex e-con e-child\" data-id=\"86a51dd\" 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-b5e1a98 elementor-widget elementor-widget-html\" data-id=\"b5e1a98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">5<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0bfd66 e-con-full e-flex e-con e-child\" data-id=\"d0bfd66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-739dac4 elementor-widget elementor-widget-text-editor\" data-id=\"739dac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Informations\u00a0 environnementales, sociales et de gouvernance <\/strong>(politiques, actions, objectifs et indicateurs)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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-8305241 e-con-full e-flex e-con e-child\" data-id=\"8305241\" 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-64b97a6 elementor-widget elementor-widget-html\" data-id=\"64b97a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"\r\n  background-color: #1AAE71;\r\n  color: #ffffff;\r\n  width: 50px;\r\n  height: 50px;\r\n  border-radius: 50%;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  font-size: 14px;\r\n  font-weight: 500;\r\n  line-height: 1;\r\n  font-family: sans-serif;\r\n\">6<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b223a5d e-con-full e-flex e-con e-child\" data-id=\"b223a5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e9b661 elementor-widget elementor-widget-text-editor\" data-id=\"5e9b661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"meth-item\"><div class=\"point-item\"><div class=\"point-content\"><div class=\"point-desc\"><div class=\"step\"><span class=\"step-text\"><strong>Assurance\u00a0 <\/strong>(v\u00e9rification tierce, niveau d&rsquo;assurance limit\u00e9e)<\/span><\/div><div class=\"step\">\u00a0<\/div><\/div><\/div><\/div><\/div>\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<div class=\"elementor-element elementor-element-995ccbe e-flex e-con-boxed e-con e-parent\" data-id=\"995ccbe\" 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-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" 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\">Structure d\u2019un rapport CSRD<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-558732a e-con-full e-flex e-con e-child\" data-id=\"558732a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7bd1e3 e-con-full e-flex e-con e-child\" data-id=\"a7bd1e3\" 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-82332ef elementor-widget elementor-widget-button\" data-id=\"82332ef\" 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-size-sm\" role=\"button\">\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\">ESRS 2<\/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 class=\"elementor-element elementor-element-2fbe5c9 elementor-widget elementor-widget-heading\" data-id=\"2fbe5c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations g\u00e9n\u00e9rales<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61736ea elementor-widget elementor-widget-text-editor\" data-id=\"61736ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">P\u00e9rim\u00e8tre de consolidation, p\u00e9riode de reporting, r\u00e9f\u00e9rentiel utilis\u00e9, m\u00e9thodologies de collecte, processus de contr\u00f4le interne et niveau d&rsquo;assurance des donn\u00e9es.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8eb2542 e-con-full e-flex e-con e-child\" data-id=\"8eb2542\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a4d3e7 e-con-full e-flex e-con e-child\" data-id=\"6a4d3e7\" 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-1e76678 elementor-widget elementor-widget-button\" data-id=\"1e76678\" 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-size-sm\" role=\"button\">\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\">ESRS 2 \u2013 GOV<\/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 class=\"elementor-element elementor-element-7a62d9e elementor-widget elementor-widget-heading\" data-id=\"7a62d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Gouvernance<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56bc8c1 elementor-widget elementor-widget-text-editor\" data-id=\"56bc8c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">R\u00f4le des organes d&rsquo;administration et de surveillance, supervision des enjeux ESG, int\u00e9gration dans les m\u00e9canismes d&rsquo;incitation et dispositifs de contr\u00f4le interne.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-637cbaa e-con-full e-flex e-con e-child\" data-id=\"637cbaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c6994 e-con-full e-flex e-con e-child\" data-id=\"32c6994\" 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-8296536 elementor-widget elementor-widget-button\" data-id=\"8296536\" 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-size-sm\" role=\"button\">\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\">ESRS 2 \u2013 SBM<\/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 class=\"elementor-element elementor-element-36c3a03 elementor-widget elementor-widget-heading\" data-id=\"36c3a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Strat\u00e9gie, mod\u00e8le d'affaires et cha\u00eene de valeur<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07fb7a5 elementor-widget elementor-widget-text-editor\" data-id=\"07fb7a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">Mod\u00e8le \u00e9conomique, cha\u00eene de valeur amont et aval, principales activit\u00e9s et ressources, interactions avec les parties prenantes.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b03adfd e-con-full e-flex e-con e-child\" data-id=\"b03adfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-03ff61d e-con-full e-flex e-con e-child\" data-id=\"03ff61d\" 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-5e070b9 elementor-widget elementor-widget-button\" data-id=\"5e070b9\" 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-size-sm\" role=\"button\">\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\">ESRS 2 \u2013 IRO<\/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 class=\"elementor-element elementor-element-ecba0d4 elementor-widget elementor-widget-heading\" data-id=\"ecba0d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Analyse de double mat\u00e9rialit\u00e9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb1f44 elementor-widget elementor-widget-text-editor\" data-id=\"6fb1f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Identification des impacts de l&rsquo;entreprise sur l&rsquo;environnement et la soci\u00e9t\u00e9, risques et opportunit\u00e9s li\u00e9s aux enjeux de durabilit\u00e9, \u00e9valuation et priorisation des sujets mat\u00e9riels \u00e0 reporter. Le processus comprend l&rsquo;analyse du mod\u00e8le d&rsquo;affaires et de la cha\u00eene de valeur, l&rsquo;identification des impacts, risques et opportunit\u00e9s, leur \u00e9valuation selon des crit\u00e8res d\u00e9finis et la validation interne. Le mod\u00e8le pr\u00e9sente une analyse structur\u00e9e en plusieurs phases, avec identification et priorisation des enjeux mat\u00e9riels.<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b95a0e e-con-full e-flex e-con e-child\" data-id=\"6b95a0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4515297 e-con-full e-flex e-con e-child\" data-id=\"4515297\" 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-7b121ac elementor-widget elementor-widget-button\" data-id=\"7b121ac\" 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-size-sm\" role=\"button\">\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\">ESRS E<\/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 class=\"elementor-element elementor-element-f0dd0b7 elementor-widget elementor-widget-heading\" data-id=\"f0dd0b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations environnementales<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d2b15c elementor-widget elementor-widget-text-editor\" data-id=\"6d2b15c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">Changement climatique (E1), \u00e9conomie circulaire (E5), <span data-teams=\"true\">Pollution (E2), Eau et ressources marines (E3), Biodiversit\u00e9 (E4) <\/span> \u2014 <span data-teams=\"true\">politiques, actions, objectifs et indicateurs associ\u00e9s.<\/span><\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-468dcbf e-con-full e-flex e-con e-child\" data-id=\"468dcbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a990d5 e-con-full e-flex e-con e-child\" data-id=\"9a990d5\" 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-b43276c elementor-widget elementor-widget-button\" data-id=\"b43276c\" 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-size-sm\" role=\"button\">\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\">ESRS S<\/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 class=\"elementor-element elementor-element-6539169 elementor-widget elementor-widget-heading\" data-id=\"6539169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations sociales<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8afb34e elementor-widget elementor-widget-text-editor\" data-id=\"8afb34e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div data-test-render-count=\"2\"><div class=\"group\"><div class=\"contents\"><div class=\"group relative relative pb-3\" data-is-streaming=\"false\"><div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\"><div><div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 standard-markdown\"><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Conditions de travail, dialogue social, diversit\u00e9, formation, droits humains \u2014 politiques, actions, objectifs et indicateurs associ\u00e9s concernant le personnel de l&rsquo;entreprise (S1), les travailleurs de la cha\u00eene de valeur (S2), les communaut\u00e9s affect\u00e9es (S3) et les consommateurs (S4).<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db917c8 e-con-full e-flex e-con e-child\" data-id=\"db917c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-db74f72 e-con-full e-flex e-con e-child\" data-id=\"db74f72\" 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-2a980a2 elementor-widget elementor-widget-button\" data-id=\"2a980a2\" 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-size-sm\" role=\"button\">\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\">ESRS G<\/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 class=\"elementor-element elementor-element-6f2bca4 elementor-widget elementor-widget-heading\" data-id=\"6f2bca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations de gouvernance<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15dcb96 elementor-widget elementor-widget-text-editor\" data-id=\"15dcb96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">Politiques de conduite des affaires, gestion des relations fournisseurs, dispositifs de pr\u00e9vention de la corruption et m\u00e9canismes de suivi.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98036d8 e-con-full e-flex e-con e-child\" data-id=\"98036d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0eeef18 e-con-full e-flex e-con e-child\" data-id=\"0eeef18\" 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-01029cf elementor-widget elementor-widget-button\" data-id=\"01029cf\" 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-size-sm\" role=\"button\">\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\">Points de donn\u00e9es<\/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 class=\"elementor-element elementor-element-153807b elementor-widget elementor-widget-heading\" data-id=\"153807b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Indicateurs et correspondances ESRS<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a474d3 elementor-widget elementor-widget-text-editor\" data-id=\"3a474d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">Donn\u00e9es quantitatives et qualitatives d\u00e9termin\u00e9es sur la base de l&rsquo;analyse de double mat\u00e9rialit\u00e9, table de correspondance entre exigences ESRS et sections du rapport.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98a93d9 e-con-full e-flex e-con e-child\" data-id=\"98a93d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6585a1e e-con-full e-flex e-con e-child\" data-id=\"6585a1e\" 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-3c96b72 elementor-widget elementor-widget-button\" data-id=\"3c96b72\" 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-size-sm\" role=\"button\">\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\">Assurance<\/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 class=\"elementor-element elementor-element-023834a elementor-widget elementor-widget-heading\" data-id=\"023834a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">V\u00e9rification par tiers ind\u00e9pendant<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d13830 elementor-widget elementor-widget-text-editor\" data-id=\"1d13830\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><p class=\"esrs-desc\">Niveau d&rsquo;assurance limit\u00e9e, p\u00e9rim\u00e8tre des donn\u00e9es v\u00e9rifi\u00e9es, publication dans le rapport de gestion.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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-7828283 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7828283\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca47c1e e-flex e-con-boxed e-con e-parent\" data-id=\"ca47c1e\" data-element_type=\"container\" data-e-type=\"container\" id=\"Inscription\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-66ff30f e-con-full e-flex e-con e-child\" data-id=\"66ff30f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a933210 elementor-widget elementor-widget-heading\" data-id=\"a933210\" 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\">Plateforme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-536f51e elementor-widget elementor-widget-heading\" data-id=\"536f51e\" 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\">Structurer et piloter votre rapport CSRD avec Kiosk<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c76946f elementor-widget elementor-widget-text-editor\" data-id=\"c76946f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"form-sub\"><p>Pour accompagner les entreprises dans la production de leur reporting CSRD, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e.<\/p><p>Cette solution permet de :<\/p><ul><li>Centraliser les donn\u00e9es ESG au sein d\u2019un r\u00e9f\u00e9rentiel unique<\/li><li>Structurer le reporting conform\u00e9ment aux exigences des normes ESRS<\/li><li>Suivre et piloter les indicateurs dans le temps<\/li><li>Fiabiliser les donn\u00e9es en vue des travaux d\u2019audit<\/li><li>Produire une d\u00e9claration de durabilit\u00e9 conforme et exploitable<\/li><\/ul><p>Kiosk s\u2019inscrit ainsi comme un outil de structuration et de pilotage du reporting, en lien avec les exigences r\u00e9glementaires et les enjeux de performance durable.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913cef0 e-con-full e-flex e-con e-child\" data-id=\"913cef0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-214aaeb elementor-widget elementor-widget-image\" data-id=\"214aaeb\" 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 decoding=\"async\" width=\"1030\" height=\"757\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-1030x757.png\" class=\"attachment-large size-large wp-image-477084\" alt=\"Dashboard Kiosk by G.A.C. affichant les indicateurs de performance durable et le suivi de la trajectoire ESG.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-1030x757.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-300x221.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-768x564.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-16x12.png 16w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5.png 1151w\" 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<div class=\"elementor-element elementor-element-fdf6f7d e-con-full e-flex e-con e-child\" data-id=\"fdf6f7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01c61fd elementor-align-center elementor-widget elementor-widget-button\" data-id=\"01c61fd\" 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\/service\/reporting-esg-csrd-kiosk\/\" target=\"_blank\">\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\">D\u00e9couvrir la plateforme <\/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 class=\"elementor-element elementor-element-b851f41 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b851f41\" 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:\/\/calendly.com\/expertsgac-\/demonstration-kiosk\" target=\"_blank\">\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\">Demander une d\u00e9mo <\/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\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-ece5577 e-flex e-con-boxed e-con e-parent\" data-id=\"ece5577\" 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-876ff4d elementor-widget elementor-widget-heading\" data-id=\"876ff4d\" 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\">\u00c9tude de cas \u2013 Production d'un premier rapport CSRD<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33b02c7 e-con-full e-flex e-con e-child\" data-id=\"33b02c7\" 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-a55aece elementor-widget elementor-widget-heading\" data-id=\"a55aece\" 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\">Alan Allman Associates\n<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae46f33 e-con-full e-flex e-con e-child\" data-id=\"ae46f33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2616dce elementor-widget elementor-widget-button\" data-id=\"2616dce\" 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-size-sm\" role=\"button\">\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\">Conseil<\/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 class=\"elementor-element elementor-element-47d15df elementor-widget elementor-widget-button\" data-id=\"47d15df\" 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-size-sm\" role=\"button\">\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\">3 750 collaborateurs<\/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 class=\"elementor-element elementor-element-545932a elementor-widget elementor-widget-button\" data-id=\"545932a\" 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-size-sm\" role=\"button\">\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\">France, USA, Canada, UK, Benelux<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8755fd0 e-con-full e-flex e-con e-child\" data-id=\"8755fd0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b37bf61 elementor-widget elementor-widget-heading\" data-id=\"b37bf61\" 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\">Contexte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8228d21 elementor-widget elementor-widget-text-editor\" data-id=\"8228d21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"form-sub\"><div class=\"case-section\"><p>Groupe de conseil structur\u00e9 en \u00e9cosyst\u00e8me de cabinets sp\u00e9cialis\u00e9s, Alan Allman Associates produisait historiquement une DPEF. Dans le cadre de l&rsquo;\u00e9volution r\u00e9glementaire, le groupe a engag\u00e9 la production de son premier rapport structur\u00e9 selon les normes ESRS.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3af6e5b elementor-widget elementor-widget-heading\" data-id=\"3af6e5b\" 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\">Enjeux identifi\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-336c860 elementor-widget elementor-widget-html\" data-id=\"336c860\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex; flex-wrap:wrap; gap:8px; margin: 1rem 0;\">\r\n  <span style=\"font-size:inherit; padding:5px 14px; border-radius:999px; border:1px solid #b0b8c1; color:#4a5568; background:#f7f8fa;\">Organisation d\u00e9centralis\u00e9e<\/span>\r\n  <span style=\"font-size:inherit; padding:5px 14px; border-radius:999px; border:1px solid #b0b8c1; color:#4a5568; background:#f7f8fa;\">Maturit\u00e9 RSE h\u00e9t\u00e9rog\u00e8ne<\/span>\r\n  <span style=\"font-size:inherit; padding:5px 14px; border-radius:999px; border:1px solid #b0b8c1; color:#4a5568; background:#f7f8fa;\">Collecte multi-entit\u00e9s<\/span>\r\n  <span style=\"font-size:inherit; padding:5px 14px; border-radius:999px; border:1px solid #b0b8c1; color:#4a5568; background:#f7f8fa;\">Harmonisation internationale<\/span>\r\n  <span style=\"font-size:inherit; padding:5px 14px; border-radius:999px; border:1px solid #b0b8c1; color:#4a5568; background:#f7f8fa;\">Conformit\u00e9 ESRS d\u00e8s le 1er exercice<\/span>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0670c58 elementor-widget elementor-widget-heading\" data-id=\"0670c58\" 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\">Travaux r\u00e9alis\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6b1593 e-grid e-con-full e-con e-child\" data-id=\"c6b1593\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-54fc3a1 e-con-full e-flex e-con e-child\" data-id=\"54fc3a1\" 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-192944d elementor-widget elementor-widget-heading\" data-id=\"192944d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 1<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2253f elementor-widget elementor-widget-heading\" data-id=\"5f2253f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Double mat\u00e9rialit\u00e9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a314ba elementor-widget elementor-widget-text-editor\" data-id=\"9a314ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\">R\u00e9f\u00e9rentiels ESRS, consultation parties prenantes, \u00e9valuation IRO, 14 enjeux mat\u00e9riels identifi\u00e9s<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f62e268 e-con-full e-flex e-con e-child\" data-id=\"f62e268\" 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-fd87939 elementor-widget elementor-widget-heading\" data-id=\"fd87939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 2<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9780e72 elementor-widget elementor-widget-heading\" data-id=\"9780e72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Structuration CSRD<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-449644c elementor-widget elementor-widget-text-editor\" data-id=\"449644c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"case-step\"><div class=\"case-step-items\">S\u00e9lection des ESRS applicables, dispositions transitoires, structuration r\u00e9glementaire<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6963ca e-con-full e-flex e-con e-child\" data-id=\"d6963ca\" 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-4cf946b elementor-widget elementor-widget-heading\" data-id=\"4cf946b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 3<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a193a elementor-widget elementor-widget-heading\" data-id=\"20a193a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Production du rapport<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7230b elementor-widget elementor-widget-text-editor\" data-id=\"3d7230b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"case-section\"><div class=\"case-steps\"><div class=\"case-step\"><div class=\"case-step-items\">Collecte via la plateforme, r\u00e9daction guid\u00e9e ESRS, g\u00e9n\u00e9ration des paragraphes<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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<div class=\"elementor-element elementor-element-b19b951 elementor-widget elementor-widget-heading\" data-id=\"b19b951\" 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\">R\u00e9sultats<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fb264e e-grid e-con-full e-con e-child\" data-id=\"3fb264e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d8415d4 e-con-full e-flex e-con e-child\" data-id=\"d8415d4\" 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-2b38fef elementor-widget elementor-widget-heading\" data-id=\"2b38fef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">14<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-353c4f2 elementor-widget elementor-widget-text-editor\" data-id=\"353c4f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"result-card\"><div class=\"result-label\">enjeux mat\u00e9riels identifi\u00e9s<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2533e29 e-con-full e-flex e-con e-child\" data-id=\"2533e29\" 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-45f76e4 elementor-widget elementor-widget-heading\" data-id=\"45f76e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">~50<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dc74a1 elementor-widget elementor-widget-text-editor\" data-id=\"0dc74a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"result-card\"><div class=\"result-label\"><div class=\"result-card\"><div class=\"result-label\">pages (rapport final)<\/div><\/div><div class=\"result-card\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d8f9b e-con-full e-flex e-con e-child\" data-id=\"70d8f9b\" 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-f9165dd elementor-widget elementor-widget-heading\" data-id=\"f9165dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">100%<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3af6d45 elementor-widget elementor-widget-text-editor\" data-id=\"3af6d45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\"><div class=\"paradox-card\"><div class=\"prog-card\"><div class=\"prog-desc\"><div class=\"speaker-role\"><div class=\"speaker-role\"><div class=\"audience-card\"><div class=\"audience-title\"><div class=\"case-step\"><div class=\"case-step-items\"><div class=\"result-card\"><div class=\"result-label\"><div class=\"result-card\"><div class=\"result-label\"><div class=\"case-section\"><div class=\"results-grid\"><div class=\"result-card\"><div class=\"result-label\">conforme ESRS, valid\u00e9 auditeurs<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"result-card\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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<div class=\"elementor-element elementor-element-7c934c6 elementor-widget elementor-widget-heading\" data-id=\"7c934c6\" 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\">Retour d\u2019exp\u00e9rience<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa3181b e-con-full e-flex e-con e-child\" data-id=\"fa3181b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d70fc33 elementor-widget elementor-widget-text-editor\" data-id=\"d70fc33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"quote-text\">\u00ab\u00a0L&rsquo;\u00e9quipe est au top : nous avons \u00e9t\u00e9 bien accompagn\u00e9s par leur expertise et leur disponibilit\u00e9, notamment pendant les phases les plus intenses.\u00a0\u00bb<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-123b0ff elementor-widget elementor-widget-text-editor\" data-id=\"123b0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"quote-author\">Corentin Tessier \u2014 Responsable RSE, Alan Allman Associates<\/div>\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<div class=\"elementor-element elementor-element-ce1ac33 e-con-full e-flex e-con e-child\" data-id=\"ce1ac33\" 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-817d8f4 e-con-full e-flex e-con e-child\" data-id=\"817d8f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbee9fd elementor-widget elementor-widget-heading\" data-id=\"cbee9fd\" 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\">Pr\u00eat \u00e0 structurer votre rapport CSRD ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eed900 elementor-widget elementor-widget-text-editor\" data-id=\"4eed900\" 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>Kiosk by G.A.C. vous accompagne dans la structuration de vos donn\u00e9es ESG et la production de votre reporting de durabilit\u00e9 conforme aux exigences de la CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8a3ec2 e-con-full e-flex e-con e-child\" data-id=\"f8a3ec2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f4e1c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d8f4e1c\" 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:\/\/calendly.com\/expertsgac-\/demonstration-kiosk\" target=\"_blank\">\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\">Demander une d\u00e9mo<\/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 class=\"elementor-element elementor-element-e193615 elementor-widget elementor-widget-button\" data-id=\"e193615\" 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\/service\/reporting-esg-csrd-kiosk\/\" target=\"_blank\">\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\">D\u00e9couvrir notre offre<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edd439c e-flex e-con-boxed e-con e-parent\" data-id=\"edd439c\" 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-7f7eb1c elementor-widget elementor-widget-heading\" data-id=\"7f7eb1c\" 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\">FAQ - Tout savoir sur le rapport CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f88a2 elementor-widget elementor-widget-n-accordion\" data-id=\"a6f88a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1750\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1750\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce qu\u2019un rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1750\" class=\"elementor-element elementor-element-647f088 e-con-full e-flex e-con e-child\" data-id=\"647f088\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e55430 elementor-widget elementor-widget-text-editor\" data-id=\"3e55430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Le rapport CSRD correspond \u00e0 la d\u00e9claration de durabilit\u00e9 publi\u00e9e dans le cadre de la directive europ\u00e9enne CSRD. Il pr\u00e9sente les informations ESG de l\u2019entreprise selon les normes ESRS et doit \u00eatre int\u00e9gr\u00e9 au rapport de gestion.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1751\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1751\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que doit contenir un rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1751\" class=\"elementor-element elementor-element-5a2d390 e-con-full e-flex e-con e-child\" data-id=\"5a2d390\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7524eea elementor-widget elementor-widget-text-editor\" data-id=\"7524eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Un rapport CSRD contient g\u00e9n\u00e9ralement :<\/p><ul><li>Les informations g\u00e9n\u00e9rales de reporting,<\/li><li>La gouvernance ESG,<\/li><li>La strat\u00e9gie et le mod\u00e8le d\u2019affaires,<\/li><li>L\u2019analyse de double mat\u00e9rialit\u00e9,<\/li><li>Les informations environnementales, sociales et de gouvernance,<\/li><li>Ainsi que les indicateurs ESG et les informations d\u2019assurance.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1752\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1752\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00c0 quoi ressemble un rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1752\" class=\"elementor-element elementor-element-fab8ea3 e-con-full e-flex e-con e-child\" data-id=\"fab8ea3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55a2bc5 elementor-widget elementor-widget-text-editor\" data-id=\"55a2bc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Un rapport CSRD prend g\u00e9n\u00e9ralement la forme d\u2019un document structur\u00e9 autour des normes <a href=\"https:\/\/group-gac.com\/transitionner-vers-les-nouveaux-esrs-en-3-etapes-cles-decryptage-et-mise-en-pratique\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a>. Il combine des informations qualitatives (politiques, gouvernance, strat\u00e9gie) et quantitatives (indicateurs ESG, \u00e9missions, objectifs, plans d\u2019action).<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1753\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1753\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment r\u00e9diger un rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1753\" class=\"elementor-element elementor-element-4e9f222 e-con-full e-flex e-con e-child\" data-id=\"4e9f222\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd7fd83 elementor-widget elementor-widget-text-editor\" data-id=\"fd7fd83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>La production d\u2019un rapport CSRD repose g\u00e9n\u00e9ralement sur plusieurs \u00e9tapes :<\/p><ul><li>R\u00e9alisation de l\u2019analyse de double mat\u00e9rialit\u00e9,<\/li><li>Identification des ESRS applicables,<\/li><li>Structuration de la collecte de donn\u00e9es ESG,<\/li><li>D\u00e9finition des indicateurs mat\u00e9riels,<\/li><li>R\u00e9daction des sections du reporting,<\/li><li>Pr\u00e9paration des travaux d\u2019audit.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1754\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1754\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre DPEF et rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1754\" class=\"elementor-element elementor-element-26d6630 e-con-full e-flex e-con e-child\" data-id=\"26d6630\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-354f4a0 elementor-widget elementor-widget-text-editor\" data-id=\"354f4a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>La DPEF reposait sur un cadre plus souple et moins standardis\u00e9. La CSRD introduit au contraire des normes ESRS d\u00e9taill\u00e9es, une logique de double mat\u00e9rialit\u00e9, des exigences de tra\u00e7abilit\u00e9 renforc\u00e9es et un audit obligatoire des informations publi\u00e9es.<\/p><\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1755\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1755\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle diff\u00e9rence entre CSRD et ESRS ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1755\" class=\"elementor-element elementor-element-2a23c23 e-con-full e-flex e-con e-child\" data-id=\"2a23c23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a684aa elementor-widget elementor-widget-text-editor\" data-id=\"4a684aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>La CSRD est la directive europ\u00e9enne qui encadre le reporting de durabilit\u00e9. Les ESRS correspondent aux normes utilis\u00e9es pour structurer concr\u00e8tement les informations publi\u00e9es dans le rapport CSRD.<\/p><\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1756\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1756\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Le rapport CSRD doit-il \u00eatre audit\u00e9 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1756\" class=\"elementor-element elementor-element-8f76d6a e-con-full e-flex e-con e-child\" data-id=\"8f76d6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5695f9 elementor-widget elementor-widget-text-editor\" data-id=\"b5695f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Oui. Les informations publi\u00e9es dans le cadre de la CSRD doivent faire l\u2019objet d\u2019une v\u00e9rification par un organisme tiers ind\u00e9pendant dans le cadre d\u2019une assurance limit\u00e9e.<\/p><\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1757\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1757\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qui doit publier un rapport CSRD ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1757\" class=\"elementor-element elementor-element-6d9c790 e-con-full e-flex e-con e-child\" data-id=\"6d9c790\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6289b30 elementor-widget elementor-widget-text-editor\" data-id=\"6289b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"page\"><div class=\"section\"><div class=\"faq-list\"><div class=\"faq-item\"><section class=\"faq\"><div class=\"faq-grid\"><div class=\"faq-item\"><div class=\"faq-a\"><article class=\"article-body\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>\u00c0 la suite de la <a href=\"https:\/\/group-gac.com\/loi-omnibus-csrd-cs3d-rse\/\" target=\"_blank\" rel=\"noopener\">loi Omnibus<\/a>, le p\u00e9rim\u00e8tre de la CSRD a \u00e9t\u00e9 recentr\u00e9 sur les grandes entreprises d\u00e9passant certains seuils, notamment 1 000 salari\u00e9s et 450 millions d\u2019euros de chiffre d\u2019affaires. Cette \u00e9volution r\u00e9duit fortement le nombre d\u2019entreprises directement soumises \u00e0 l\u2019obligation de reporting ESG.<\/p><p>Pour autant, de nombreuses entreprises restent indirectement concern\u00e9es. Les organisations soumises \u00e0 la CSRD doivent en effet collecter des donn\u00e9es ESG aupr\u00e8s de leurs fournisseurs et partenaires, notamment dans le cadre de l\u2019\u00e9valuation de leurs \u00e9missions indirectes (scope 3) et plus largement de leur cha\u00eene de valeur.<\/p><p>Dans ce contexte, <a href=\"https:\/\/group-gac.com\/rapport-vsme\/\">le VS (Voluntary Standard), anciennement VSME (Voluntary Sustainability Reporting Standard for SMEs)<\/a>, permet aux PME et ETI de structurer et partager des informations ESG dans un format plus proportionn\u00e9 et adapt\u00e9 \u00e0 leurs ressources.<\/p><\/div><\/div><\/div><\/div><\/article><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce qu\\u2019un rapport CSRD ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le rapport CSRD correspond \\u00e0 la d\\u00e9claration de durabilit\\u00e9 publi\\u00e9e dans le cadre de la directive europ\\u00e9enne CSRD. 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