{"id":478438,"date":"2026-04-30T11:48:44","date_gmt":"2026-04-30T09:48:44","guid":{"rendered":"https:\/\/group-gac.com\/?p=478438"},"modified":"2026-04-30T11:53:59","modified_gmt":"2026-04-30T09:53:59","slug":"rapport-midcap","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/midcap-report\/","title":{"rendered":"Mid Cap reporting template: structure and content of ESG reporting for small and medium-sized companies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"478438\" class=\"elementor elementor-478438\" 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>Le r\u00e9f\u00e9rentiel Mid Cap propose un cadre de reporting ESG structur\u00e9, con\u00e7u pour les entreprises de taille interm\u00e9diaire souhaitant formaliser la communication de leur performance extra-financi\u00e8re. Il s&rsquo;inspire des standards europ\u00e9ens (ESRS) tout en proposant un niveau de complexit\u00e9 adapt\u00e9, permettant de structurer les informations ESG autour des enjeux cl\u00e9s de durabilit\u00e9.<\/p><p>Cette page pr\u00e9sente un mod\u00e8le anonymis\u00e9 inspir\u00e9 d&rsquo;un rapport r\u00e9el, afin d&rsquo;illustrer la structure et les informations attendues dans un reporting Mid Cap.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2fce51 e-con-full e-flex e-con e-child\" data-id=\"e2fce51\" 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-6bbeae2 e-con-full e-flex e-con e-child\" data-id=\"6bbeae2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-462c1b9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"462c1b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-info\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-409c67c e-con-full e-flex e-con e-child\" data-id=\"409c67c\" 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-dafd1b8 elementor-widget elementor-widget-text-editor\" data-id=\"dafd1b8\" 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 role=\"presentation\" data-olk-copy-source=\"MessageBody\">Mid Cap n\u2019est pas un r\u00e9f\u00e9rentiel officiel mais un cadre qui a \u00e9t\u00e9 d\u00e9velopp\u00e9 par l\u2019association WeAreEurope \u00e0 partir des retours d\u2019entreprises sur le terrain.<\/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-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>T\u00e9l\u00e9chargez le mod\u00e8le complet de rapport Mid Cap anonymis\u00e9 (exemple r\u00e9el, toutes sections ESG incluses).<\/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\/33dkf\" 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\/Midcap-FR-728x1030.png\" class=\"attachment-large size-large wp-image-478440\" alt=\"Reporting ESG Mid Cap pour ETI d\u00e9taillant l&#039;analyse de mat\u00e9rialit\u00e9 et les indicateurs de performance extra-financi\u00e8re.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/Midcap-FR.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-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'un rapport Mid Cap<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb51dc1 elementor-widget elementor-widget-text-editor\" data-id=\"bb51dc1\" 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>Un rapport Mid Cap est structur\u00e9 autour de grandes th\u00e9matiques ESG, avec un niveau de d\u00e9tail interm\u00e9diaire entre VSME et CSRD.<\/p>\t\t\t\t\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\">Section 1<\/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 et pr\u00e9paration du rapport<\/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\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">P\u00e9rim\u00e8tre du reporting (entit\u00e9s, pays), bases de pr\u00e9paration du rapport, caract\u00e9ristiques cl\u00e9s de l&rsquo;entreprise (activit\u00e9, CA, effectif) et r\u00e9f\u00e9rentiel utilis\u00e9 (Mid Cap). Le mod\u00e8le inclut \u00e9galement des \u00e9l\u00e9ments de contexte comme les certifications ESG ou engagements climatiques.<\/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-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\">Section 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-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, strat\u00e9gie et mod\u00e8le d'affaires<\/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=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Organisation de la gouvernance, instances de d\u00e9cision, strat\u00e9gie de l&rsquo;entreprise, mod\u00e8le \u00e9conomique et cha\u00eene de valeur. Le mod\u00e8le met en \u00e9vidence l&rsquo;int\u00e9gration des enjeux ESG dans la strat\u00e9gie globale et les d\u00e9cisions de gouvernance.<\/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\">Section 3<\/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\">Analyse de 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-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\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Identification des enjeux ESG, analyse des impacts, risques et opportunit\u00e9s (IRO) et priorisation des sujets mat\u00e9riels. Le mod\u00e8le repose sur une approche structur\u00e9e de double mat\u00e9rialit\u00e9, avec une cartographie des enjeux et leur hi\u00e9rarchisation.<\/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-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\">Section 4<\/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\">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-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\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Risques climatiques, politiques et actions environnementales, objectifs de r\u00e9duction des \u00e9missions, donn\u00e9es \u00e9nergie et GES, eau, ressources et d\u00e9chets. Le mod\u00e8le pr\u00e9sente des indicateurs d\u00e9taill\u00e9s ainsi que les plans d&rsquo;action associ\u00e9s.<\/p><\/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-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\">Section 5<\/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 sociales<\/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\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Effectifs et leur r\u00e9partition, diversit\u00e9 et inclusion, formation et d\u00e9veloppement, sant\u00e9 et s\u00e9curit\u00e9, dialogue social. Le mod\u00e8le propose des indicateurs RH ainsi que les politiques mises en place pour accompagner les collaborateurs.<\/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-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\">Section 6<\/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\">Gouvernance et conduite des affaires<\/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 class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 standard-markdown\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Politiques \u00e9thiques, lutte contre la corruption, pratiques de gouvernance et gestion des fournisseurs. Le mod\u00e8le d\u00e9crit les dispositifs de conformit\u00e9, les m\u00e9canismes d&rsquo;alerte et les pratiques responsables au sein de la cha\u00eene de valeur.<\/p><\/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<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\">Section 7<\/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\">Indicateurs et donn\u00e9es ESG<\/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\"><div class=\"vsme-section\"><div class=\"section-block\"><p class=\"section-desc\">Donn\u00e9es quantitatives (KPI ESG) et informations qualitatives structur\u00e9es par th\u00e9matique ESG. Le mod\u00e8le inclut des tableaux de donn\u00e9es d\u00e9taill\u00e9s (GES, \u00e9nergie, eau, social) permettant de suivre la performance dans le temps.<\/p><\/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 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 reporting Midcap avec Kiosk\n<\/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 Mid Cap, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e qui 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><\/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>\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-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 au r\u00e9f\u00e9rentiel Midcap.<\/p><div class=\"cta-final-btns\">\u00a0<\/div>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>What does a Mid Cap report look like? Discover a complete model for understanding the structure of ESG reporting for mid-cap companies.<\/p>","protected":false},"author":47,"featured_media":479189,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Mod\u00e8le de rapport Mid Cap : exemple complet et structure du reporting ESG","_seopress_titles_desc":"\u00c0 quoi ressemble un rapport Mid Cap ? D\u00e9couvrez un mod\u00e8le complet pour comprendre la structure d\u2019un reporting ESG adapt\u00e9 aux entreprises de taille interm\u00e9diaire.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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