{"id":551,"date":"2023-12-01T20:12:56","date_gmt":"2023-12-01T19:12:56","guid":{"rendered":"https:\/\/canis-conseil.fr\/?p=551"},"modified":"2025-11-23T19:32:48","modified_gmt":"2025-11-23T18:32:48","slug":"deux-normalisateurs-des-donnees-extra-financieres-sentendent-pour-eviter-le-double-reporting-aux-entreprises","status":"publish","type":"post","link":"https:\/\/canis-conseil.fr\/index.php\/2023\/12\/01\/deux-normalisateurs-des-donnees-extra-financieres-sentendent-pour-eviter-le-double-reporting-aux-entreprises\/","title":{"rendered":"Deux normalisateurs des donn\u00e9es extra-financi\u00e8res s’entendent pour \u00e9viter le double reporting aux entreprises"},"content":{"rendered":"\n

Les Echos<\/a>, 1er d\u00e9cembre 2023.<\/p>\n\n\n\n

L’Efrag, l’organisme charg\u00e9 par Bruxelles d’\u00e9laborer le langage commun aux entreprises europ\u00e9ennes pour le reporting extra-financier, a sign\u00e9 un accord de coop\u00e9ration avec la GRI (Global Reporting Initiative), un normalisateur mondial. Cet accord va \u00e9viter aux entreprises de doublonner leur communication publique sur les sujets ESG (Environnement Social Gouvernance). […] <\/p>\n\n\n\n

Aujourd’hui, 14.000 entreprises dans le monde utilisent de mani\u00e8re volontaire ou parfois obligatoire les normes de GRI pour reporter leurs donn\u00e9es extra-financi\u00e8res. Cr\u00e9\u00e9e en 1997 aux Etats-Unis, dans la lign\u00e9e du PNUE (Programme environnement des Nations unies), cette fondation a d\u00e9velopp\u00e9 un r\u00e9f\u00e9rentiel pour mesurer les impacts n\u00e9gatifs ou positifs de l’entreprise sur son environnement (mat\u00e9rialit\u00e9 d’impact). <\/p>\n\n\n\n

En Europe, la directive CSRD entrera en vigueur en 2024. […] D\u00e8s 2025, 11.000 entreprises europ\u00e9ennes (des grands groupes cot\u00e9s, des banques ou des compagnies d’assurance), puis 50.000 entreprises en 2026, devront appliquer, de mani\u00e8re contraignante, les normes qui ont \u00e9t\u00e9 d\u00e9velopp\u00e9es par l’Efrag \u00e0 partir de 2020, les ESRS (European Sustainability Reporting Standards).<\/p>\n\n\n\n

Le nouvel accord va aider les entreprises \u00e0 naviguer entre les normes GRI et les ESRS pour assurer la compatibilit\u00e9 de leur reporting sur la partie relevant de la mat\u00e9rialit\u00e9 \u00e0 impact.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les Echos, 1er d\u00e9cembre 2023. L’Efrag, l’organisme charg\u00e9 par Bruxelles d’\u00e9laborer le langage commun aux entreprises europ\u00e9ennes pour le reporting extra-financier, a sign\u00e9 un accord de coop\u00e9ration avec la GRI (Global Reporting Initiative), un normalisateur mondial. Cet accord va \u00e9viter aux entreprises de doublonner leur communication publique sur les sujets ESG (Environnement Social Gouvernance). […] …<\/p>\n

Deux normalisateurs des donn\u00e9es extra-financi\u00e8res s’entendent pour \u00e9viter le double reporting aux entreprises<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"","footnotes":""},"categories":[13,10,8],"tags":[],"class_list":["post-551","post","type-post","status-publish","format-standard","hentry","category-entreprise","category-esg","category-intelligence-economique"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Catherine Delahaye","author_link":"https:\/\/canis-conseil.fr\/index.php\/author\/admin5132\/"},"uagb_comment_info":0,"uagb_excerpt":"Les Echos, 1er d\u00e9cembre 2023. L’Efrag, l’organisme charg\u00e9 par Bruxelles d’\u00e9laborer le langage commun aux entreprises europ\u00e9ennes pour le reporting extra-financier, a sign\u00e9 un accord de coop\u00e9ration avec la GRI (Global Reporting Initiative), un normalisateur mondial. Cet accord va \u00e9viter aux entreprises de doublonner leur communication publique sur les sujets ESG (Environnement Social Gouvernance). […]…","_links":{"self":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=551"}],"version-history":[{"count":4,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/551\/revisions"}],"predecessor-version":[{"id":1473,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/551\/revisions\/1473"}],"wp:attachment":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}