{"id":565,"date":"2023-12-07T17:39:00","date_gmt":"2023-12-07T16:39:00","guid":{"rendered":"https:\/\/canis-conseil.fr\/?p=565"},"modified":"2025-11-23T19:32:32","modified_gmt":"2025-11-23T18:32:32","slug":"csrd-la-france-publie-ses-nouvelles-regles-sur-le-reporting-extra-financier","status":"publish","type":"post","link":"https:\/\/canis-conseil.fr\/index.php\/2023\/12\/07\/csrd-la-france-publie-ses-nouvelles-regles-sur-le-reporting-extra-financier\/","title":{"rendered":"CSRD\u00a0: la France publie ses nouvelles r\u00e8gles sur le reporting extra-financier\u00a0"},"content":{"rendered":"\n

Les Echos<\/a>, 7 d\u00e9cembre 2023. <\/p>\n\n\n\n

L’ordonnance fran\u00e7aise de transposition de la directive CSRD, qui r\u00e9volutionne le reporting extra-financier, a \u00e9t\u00e9 publi\u00e9e au \u00ab Journal Officiel \u00bb. […] L’ordonnance pr\u00e9cise les r\u00f4les et les missions des auditeurs des donn\u00e9es ESG (Environnement, Social et Gouvernance), et revient sur la transformation du H3C (Haut Conseil du commissariat aux comptes) en H2A (Haute Autorit\u00e9 de l’audit) . La France a d\u00e9cid\u00e9 d’ouvrir le march\u00e9 de l’audit \u00e0 d’autres professions qu’aux sp\u00e9cialistes du chiffre. […] A c\u00f4t\u00e9 des commissaires aux comptes tels que PwC, KPMG, Deloitte, EY ou encore Mazars, qui d’habitude certifient les \u00e9tats financiers, d’autres professionnels comme des experts-comptables, des avocats ou encore des OTI (organismes tiers ind\u00e9pendants) pourront certifier les donn\u00e9es extra-financi\u00e8res. A condition d’avoir \u00e9t\u00e9 habilit\u00e9s par le H2A et le Cofrac (une instance qui a vocation \u00e0 \u00e9valuer la comp\u00e9tence et l’impartialit\u00e9 des laboratoires et des organismes de certification ou d’inspection), mais aussi d’avoir suivi une formation de 90 heures, valid\u00e9e par un examen final.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les Echos, 7 d\u00e9cembre 2023. L’ordonnance fran\u00e7aise de transposition de la directive CSRD, qui r\u00e9volutionne le reporting extra-financier, a \u00e9t\u00e9 publi\u00e9e au \u00ab Journal Officiel \u00bb. […] L’ordonnance pr\u00e9cise les r\u00f4les et les missions des auditeurs des donn\u00e9es ESG (Environnement, Social et Gouvernance), et revient sur la transformation du H3C (Haut Conseil du commissariat aux comptes) en H2A …<\/p>\n

CSRD\u00a0: la France publie ses nouvelles r\u00e8gles sur le reporting extra-financier\u00a0<\/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],"tags":[],"class_list":["post-565","post","type-post","status-publish","format-standard","hentry","category-entreprise","category-esg"],"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, 7 d\u00e9cembre 2023. L’ordonnance fran\u00e7aise de transposition de la directive CSRD, qui r\u00e9volutionne le reporting extra-financier, a \u00e9t\u00e9 publi\u00e9e au \u00ab Journal Officiel \u00bb. […] L’ordonnance pr\u00e9cise les r\u00f4les et les missions des auditeurs des donn\u00e9es ESG (Environnement, Social et Gouvernance), et revient sur la transformation du H3C (Haut Conseil du commissariat aux comptes) en H2A…","_links":{"self":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/565","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=565"}],"version-history":[{"count":2,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/565\/revisions"}],"predecessor-version":[{"id":1472,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/565\/revisions\/1472"}],"wp:attachment":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}