{"id":479812,"date":"2026-05-26T14:35:13","date_gmt":"2026-05-26T12:35:13","guid":{"rendered":"https:\/\/group-gac.com\/?p=479812"},"modified":"2026-05-26T17:03:02","modified_gmt":"2026-05-26T15:03:02","slug":"indicateurs-csrd-liste-esrs","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/indicateurs-csrd-liste-esrs\/","title":{"rendered":"CSRD indicators: list of 70 revised ESRS indicators"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"479812\" class=\"elementor elementor-479812\" 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>Avant d\u2019identifier les indicateurs \u00e0 publier, il est essentiel de bien comprendre le cadre dans lequel ils s\u2019inscrivent. La CSRD impose aux entreprises concern\u00e9es de structurer leur reporting de durabilit\u00e9 selon les normes europ\u00e9ennes ESRS, qui d\u00e9finissent les informations environnementales, sociales et de gouvernance \u00e0 int\u00e9grer dans la d\u00e9claration de durabilit\u00e9.<\/p><p>Depuis les travaux de simplification engag\u00e9s au niveau europ\u00e9en, <a href=\"https:\/\/group-gac.com\/transitionner-vers-les-nouveaux-esrs-en-3-etapes-cles-decryptage-et-mise-en-pratique\/\">les ESRS font l\u2019objet d\u2019une r\u00e9vision<\/a> visant notamment \u00e0 r\u00e9duire et clarifier les exigences de reporting. <span data-olk-copy-source=\"MessageBody\">L\u2019EFRAG a publi\u00e9 les ESRS simplifi\u00e9s en d\u00e9cembre 2025<\/span>, avec une r\u00e9duction importante du nombre de points de donn\u00e9es.<\/p><p>Les indicateurs CSRD constituent aujourd\u2019hui un \u00e9l\u00e9ment central du reporting ESG. Ils permettent aux entreprises de mesurer, piloter et documenter leurs engagements ESG dans un cadre harmonis\u00e9.<\/p><p>Pour approfondir le sujet, vous pouvez \u00e9galement consulter notre mod\u00e8le de rapport CSRD : <a href=\"https:\/\/group-gac.com\/modele-rapport-csrd\/?utm_source=chatgpt.com\">mod\u00e8le de rapport CSRD<\/a><\/p><p>Dans cette page, nous nous concentrons sur les <strong>70 indicateurs quantitatifs issus des ESRS r\u00e9vis\u00e9s<\/strong>, class\u00e9s par th\u00e9matique, afin de mieux comprendre les donn\u00e9es \u00e0 anticiper, collecter et piloter dans le cadre d\u2019une d\u00e9marche de reporting CSRD.<\/p>\t\t\t\t\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-4abba0a elementor-widget elementor-widget-heading\" data-id=\"4abba0a\" 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\">Les 70 indicateurs des ESRS r\u00e9vis\u00e9s\n<\/h3>\t\t\t\t<\/div>\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>Document de r\u00e9f\u00e9rence \u2014 r\u00e9partition par th\u00e9matique (G\u00e9n\u00e9ral, Environnement, Social, Gouvernance)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abd323f elementor-widget elementor-widget-html\" data-id=\"abd323f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('infographie-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#1AAE71;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger l'infographie\r\n<\/button>\r\n\r\n<div id=\"infographie-telechargement\" style=\"display:none;position:fixed;inset:0;z-index:9999;background:rgba(26,28,46,0.72);backdrop-filter:blur(6px);align-items:center;justify-content:center;padding:20px;\">\r\n  <div style=\"background:#ffffff;border-radius:18px;width:100%;max-width:640px;overflow:hidden;position:relative;box-shadow:0 32px 80px rgba(0,0,0,0.3);\">\r\n    <div style=\"position:relative;height:40px;\">\r\n      <button onclick=\"fermerInfographie()\" style=\"position:absolute;top:8px;right:12px;background:rgba(35,41,84,0.1);border:none;color:#232954;width:32px;height:32px;border-radius:50%;cursor:pointer;font-size:1rem;line-height:1;z-index:10;\">\u2715<\/button>\r\n    <\/div>\r\n    <div>\r\n      <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-05-26\/37bhb\" width=\"100%\" height=\"500\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border:0;display:block;\"><\/iframe>\r\n      <script type=\"text\/javascript\">\r\n        (function() {\r\n          var searchParams = new URLSearchParams(window.location.search);\r\n          if (searchParams.toString()) {\r\n            var currentScript = document.currentScript || (function() {\r\n              var scripts = document.getElementsByTagName('script');\r\n              return scripts[scripts.length - 1];\r\n            })();\r\n            var iframe = currentScript.previousElementSibling;\r\n            if (iframe && iframe.tagName !== 'IFRAME') {\r\n              iframe = iframe.querySelector('iframe');\r\n            }\r\n            if (iframe && iframe.getAttribute('src')) {\r\n              try {\r\n                var iframeUrl = new URL(iframe.getAttribute('src'));\r\n                searchParams.forEach(function(value, key) {\r\n                  iframeUrl.searchParams.set(key, value);\r\n                });\r\n                iframe.setAttribute('src', iframeUrl.toString());\r\n              } catch (e) { console.error(e); }\r\n            }\r\n          }\r\n        })();\r\n      <\/script>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<script>\r\n  function fermerInfographie() {\r\n    document.getElementById('infographie-telechargement').style.display = 'none';\r\n  }\r\n  (function() {\r\n    var modal = document.getElementById('infographie-telechargement');\r\n    modal.addEventListener('click', function(e) {\r\n      if (e.target === modal) fermerInfographie();\r\n    });\r\n    document.addEventListener('keydown', function(e) {\r\n      if (e.key === 'Escape') fermerInfographie();\r\n    });\r\n  })();\r\n<\/script>\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\/05\/1ere-page-kiosk-728x1030.png\" class=\"attachment-large size-large wp-image-479815\" alt=\"Tableau des indicateurs CSRD pr\u00e9sentant la liste des 70 points de donn\u00e9es ESRS r\u00e9vis\u00e9s par th\u00e9matique ESG pour G.A.C. Group.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk.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\">Comment les indicateurs ESRS sont-ils structur\u00e9s dans un rapport CSRD ?<\/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>Dans un rapport CSRD, les indicateurs ESG sont g\u00e9n\u00e9ralement pr\u00e9sent\u00e9s sous forme de tableaux de donn\u00e9es accompagn\u00e9s d\u2019\u00e9l\u00e9ments m\u00e9thodologiques et d\u2019explications qualitatives permettant d\u2019interpr\u00e9ter les r\u00e9sultats publi\u00e9s.<\/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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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\">Les entreprises doivent notamment pr\u00e9ciser :<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44020ad elementor-widget elementor-widget-html\" data-id=\"44020ad\" 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:10px;\">\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Le p\u00e9rim\u00e8tre retenu<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Les m\u00e9thodes de calcul utilis\u00e9es<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Les hypoth\u00e8ses \u00e9ventuelles<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">L'\u00e9volution des indicateurs dans le temps<\/span>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a346748 e-con-full e-flex e-con e-child\" data-id=\"a346748\" 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-74952b0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"74952b0\" 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>Consultez notre mod\u00e8le de rapport CSRD pour visualiser concr\u00e8tement la structuration d\u2019une d\u00e9claration de durabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d6bd76 elementor-widget elementor-widget-button\" data-id=\"0d6bd76\" 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\/modele-rapport-csrd\/?utm_source=chatgpt.com\" 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\">Voir le rapport CSRD \u2192<\/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 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-0ff602c e-flex e-con-boxed e-con e-parent\" data-id=\"0ff602c\" 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-1a21a5a elementor-widget elementor-widget-heading\" data-id=\"1a21a5a\" 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\">Indicateurs CSRD : les 70 indicateurs des ESRS r\u00e9vis\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f641d0 elementor-widget elementor-widget-text-editor\" data-id=\"8f641d0\" 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>Les 70 indicateurs des ESRS r\u00e9vis\u00e9s sont r\u00e9partis en quatre grandes cat\u00e9gories : G\u00e9n\u00e9ral (4 indicateurs), Environnement (37 indicateurs), Social (23 indicateurs) et Gouvernance (6 indicateurs), afin de structurer plus clairement les diff\u00e9rents enjeux ESG couverts par le reporting CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25ca468 e-con-full e-flex e-con e-child\" data-id=\"25ca468\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6422926 e-con-full e-flex e-con e-child\" data-id=\"6422926\" 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-74dd11f elementor-widget elementor-widget-heading\" data-id=\"74dd11f\" 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\">G\u00e9n\u00e9ral<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d20f914 elementor-widget elementor-widget-button\" data-id=\"d20f914\" 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\">4 indicateurs<\/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 class=\"elementor-element elementor-element-91fcf3d elementor-widget elementor-widget-text-editor\" data-id=\"91fcf3d\" 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\">\n<p>Ces indicateurs transversaux portent sur la gouvernance et la strat\u00e9gie de l\u2019entreprise :<\/p>\n<ol>\n<li>Proportion de membres ind\u00e9pendants au sein des organes de gouvernance (%)<\/li>\n<li>R\u00e9partition par genre des membres des organes administratifs, de direction et de surveillance (%)<\/li>\n<li>Ratio de diversit\u00e9 de genre au sein des organes de gouvernance (%)<\/li>\n<li>Chiffre d\u2019affaires provenant des secteurs controvers\u00e9s (\u20ac)<\/li>\n<\/ol>\n<\/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-948702f e-con-full e-flex e-con e-child\" data-id=\"948702f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-177118a e-con-full e-flex e-con e-child\" data-id=\"177118a\" 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-09bc071 elementor-widget elementor-widget-heading\" data-id=\"09bc071\" 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\">Environnement <\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3c9d86 elementor-widget elementor-widget-button\" data-id=\"e3c9d86\" 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\">37 indicateurs<\/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 class=\"elementor-element elementor-element-0936c26 elementor-widget elementor-widget-text-editor\" data-id=\"0936c26\" 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\">\n<p>C\u2019est le bloc le plus dense, structur\u00e9 autour de six sujets : Climat, Pollution, Eau, Ressources, \u00c9conomie circulaire et D\u00e9chets.<\/p>\n<ol>\n<li>Climat (21 indicateurs) : \u00e9missions GES scopes 1, 2 et 3, objectifs de r\u00e9duction, \u00e9nergie consomm\u00e9e et produite, risques physiques et de transition, cr\u00e9dits carbone, prix interne du carbone<\/li>\n<li>Pollution (5 indicateurs) : polluants rejet\u00e9s, microplastiques, substances pr\u00e9occupantes<\/li>\n<li>Eau (5 indicateurs) : pr\u00e9l\u00e8vement, consommation, zones de stress hydrique, recyclage<\/li>\n<li>Ressources &amp; \u00c9conomie circulaire (3 indicateurs) : mat\u00e9riaux utilis\u00e9s, taux recyclable, durabilit\u00e9 produits<\/li>\n<li>D\u00e9chets (3 indicateurs) : production totale, d\u00e9chets radioactifs, proportion par type de traitement<\/li>\n<\/ol>\n<\/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-6b8b00e e-con-full e-flex e-con e-child\" data-id=\"6b8b00e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb17e98 e-con-full e-flex e-con e-child\" data-id=\"cb17e98\" 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-16f50db elementor-widget elementor-widget-heading\" data-id=\"16f50db\" 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\">Social<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee95d23 elementor-widget elementor-widget-button\" data-id=\"ee95d23\" 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\">23 indicateurs<\/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 class=\"elementor-element elementor-element-2164996 elementor-widget elementor-widget-text-editor\" data-id=\"2164996\" 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\">\n<p>Ces indicateurs couvrent cinq sujets : G\u00e9n\u00e9ralit\u00e9s, Sant\u00e9 &amp; S\u00e9curit\u00e9, Formation, R\u00e9mun\u00e9ration et Droits de l\u2019homme.<\/p>\n<ol>\n<li>G\u00e9n\u00e9ralit\u00e9s (8) : effectifs totaux, taux de rotation, travailleurs non salari\u00e9s, conventions collectives, repr\u00e9sentants des travailleurs, r\u00e9partition H\/F haute direction, handicap, cong\u00e9 familial<\/li>\n<li>Sant\u00e9 &amp; S\u00e9curit\u00e9 (6) : couverture du syst\u00e8me de gestion SST, accidents, d\u00e9c\u00e8s, maladies professionnelles, jours perdus<\/li>\n<li>Formation (2) : heures de formation annuelles, \u00e9valuations de performance<\/li>\n<li>R\u00e9mun\u00e9ration (3) : \u00e9cart salarial H\/F, salaire en dessous du seuil ad\u00e9quat, ratio de r\u00e9mun\u00e9ration annuelle<\/li>\n<li>Droits de l\u2019homme (3) : incidents de discrimination, incidents li\u00e9s aux droits de l\u2019homme, amendes associ\u00e9es<\/li>\n<\/ol>\n<\/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-8b44f4f e-con-full e-flex e-con e-child\" data-id=\"8b44f4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-25307a8 e-con-full e-flex e-con e-child\" data-id=\"25307a8\" 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-cfc0699 elementor-widget elementor-widget-heading\" data-id=\"cfc0699\" 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 class=\"elementor-element elementor-element-c0185c1 elementor-widget elementor-widget-button\" data-id=\"c0185c1\" 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\">6 indicateurs<\/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 class=\"elementor-element elementor-element-7210750 elementor-widget elementor-widget-text-editor\" data-id=\"7210750\" 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\">\n<p>Ces indicateurs couvrent trois sujets : Corruption, Lobbying et Fournisseurs.<\/p>\n<ol>\n<li>Corruption (2) : condamnations et amendes pour violation des lois anticorruption<\/li>\n<li>Lobbying (1) : contributions politiques financi\u00e8res et en nature<\/li>\n<li>Fournisseurs (3) : conditions de paiement standard, pourcentage de paiements conformes, proc\u00e9dures judiciaires pour retards<\/li>\n<\/ol>\n<\/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-ace36ad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ace36ad\" 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-1d6dd0b e-flex e-con-boxed e-con e-parent\" data-id=\"1d6dd0b\" 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-9bb3490 elementor-widget elementor-widget-heading\" data-id=\"9bb3490\" 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\">Quels indicateurs CSRD sont obligatoires pour mon entreprise ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-404adf5 elementor-widget elementor-widget-text-editor\" data-id=\"404adf5\" 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\">\n<p>Tous les indicateurs CSRD ne s\u2019appliquent pas syst\u00e9matiquement \u00e0 toutes les entreprises. L\u2019analyse de double mat\u00e9rialit\u00e9 d\u00e9termine quels enjeux sont mat\u00e9riels, et donc quels indicateurs doivent \u00eatre publi\u00e9s. Certains points de donn\u00e9es sont cependant obligatoires pour tous (notamment dans ESRS 2), quel que soit le r\u00e9sultat de la mat\u00e9rialit\u00e9.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de615d9 e-con-full e-flex e-con e-child\" data-id=\"de615d9\" 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-3d2b860 elementor-widget elementor-widget-text-editor\" data-id=\"3d2b860\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li>R\u00e9aliser l\u2019analyse de double mat\u00e9rialit\u00e9 pour identifier les enjeux significatifs<\/li>\n<li>S\u00e9lectionner les normes ESRS applicables et les points de donn\u00e9es associ\u00e9s<\/li>\n<li>Documenter la m\u00e9thodologie utilis\u00e9e dans la d\u00e9claration de durabilit\u00e9<\/li>\n<li>Piloter la collecte des donn\u00e9es tout au long de l\u2019exercice<\/li>\n<\/ol>\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-5a55cfa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5a55cfa\" 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\">Piloter vos indicateurs 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\">\n<p>Pour aider les entreprises \u00e0 collecter et piloter leurs 70 indicateurs ESRS, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e : Kiosk by G.A.C.<\/p>\n<p>Cette solution permet de :<\/p>\n<ul>\n<li>Centraliser la collecte des indicateurs au sein d\u2019un r\u00e9f\u00e9rentiel unique<\/li>\n<li>Structurer le reporting conform\u00e9ment aux exigences du r\u00e9f\u00e9rentiel CSRD<\/li>\n<li>Suivre et piloter les indicateurs dans le temps<\/li>\n<li>Produire une d\u00e9claration de durabilit\u00e9 conforme et exploitable<\/li>\n<\/ul>\n<\/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-354d857 e-flex e-con-boxed e-con e-parent\" data-id=\"354d857\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\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>Discover the list of 70 CSRD indicators from the revised ESRS: climate, social, governance, pollution, waste, resources and ESG reporting.<\/p>","protected":false},"author":47,"featured_media":479813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Indicateurs CSRD : liste des 70 indicateurs ESRS r\u00e9vis\u00e9s","_seopress_titles_desc":"D\u00e9couvrez la liste des 70 indicateurs CSRD issus des ESRS r\u00e9vis\u00e9s : climat, social, gouvernance, pollution, d\u00e9chets, ressources et reporting ESG.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"Indicateurs CSRD : liste des 70 indicateurs ESRS r\u00e9vis\u00e9s","_seopress_social_fb_desc":"D\u00e9couvrez la liste des 70 indicateurs CSRD issus des ESRS r\u00e9vis\u00e9s : climat, social, gouvernance, pollution, d\u00e9chets, ressources et reporting ESG.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/Kiosk-midcap-3.png","_seopress_social_fb_img_attachment_id":479813,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Indicateurs CSRD : liste des 70 indicateurs ESRS r\u00e9vis\u00e9s","_seopress_social_twitter_desc":"D\u00e9couvrez la liste des 70 indicateurs CSRD issus des ESRS r\u00e9vis\u00e9s : climat, social, gouvernance, pollution, d\u00e9chets, ressources et reporting 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