{"id":3363,"date":"2025-02-14T14:47:13","date_gmt":"2025-02-14T13:47:13","guid":{"rendered":"https:\/\/moov.law\/la-minute-csrd-ce-que-les-entreprises-doivent-reellement-publier\/"},"modified":"2025-04-02T11:15:10","modified_gmt":"2025-04-02T09:15:10","slug":"la-minute-csrd-ce-que-les-entreprises-doivent-reellement-publier","status":"publish","type":"post","link":"https:\/\/moov.law\/en\/la-minute-csrd-ce-que-les-entreprises-doivent-reellement-publier\/","title":{"rendered":"La minute CSRD\u00a0: Ce que les entreprises doivent r\u00e9ellement publier !"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">(<em>english version below<\/em>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans mon dernier article que vous pouvez retrouver <a href=\"https:\/\/moov.law\/en\/the-csrd-minute\/\">ici<\/a>, je vous expliquais en quoi consiste la Directive CSRD et quelles entreprises y sont soumises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aujourd\u2019hui, focus :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sur la fa\u00e7on de partager les informations demand\u00e9es&nbsp;; et<\/li>\n\n\n\n<li>sur ce qu&#8217;il faut r\u00e9ellement divulguer.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><strong>\ud83d\udcac Comment partager l\u2019information&nbsp;?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour faire court&nbsp;: la directive CSRD oblige l\u2019organe d\u2019administration des soci\u00e9t\u00e9s concern\u00e9es \u00e0 publier un rapport annuel sur leur durabilit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est l\u2019\u00e9quivalent du rapport annuel qui doit \u00eatre r\u00e9dig\u00e9 lors de l\u2019approbation des comptes annuels mais sur des donn\u00e9es non-financi\u00e8res.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces informations transmises permettront de comprendre&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les incidences de la soci\u00e9t\u00e9 sur les questions de durabilit\u00e9&nbsp;;<\/li>\n\n\n\n<li>la mani\u00e8re dont les questions de durabilit\u00e9 influent sur l\u2019\u00e9volution des affaires, les r\u00e9sultats et la situation de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019information en mati\u00e8re de durabilit\u00e9 doit \u00eatre clairement identifiable dans une section sp\u00e9cifique du rapport de gestion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A noter que le rapport de gestion devra \u00eatre d\u00e9pos\u00e9 dans la langue ou dans une des langues officielle(s) de la r\u00e9gion linguistique o\u00f9 le si\u00e8ge de la soci\u00e9t\u00e9 est \u00e9tabli.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En int\u00e9grant les informations sur la durabilit\u00e9 dans son rapport de gestion, conform\u00e9ment aux exigences europ\u00e9ennes, la soci\u00e9t\u00e9 est r\u00e9put\u00e9e avoir satisfait \u00e0 son obligation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toutefois, ces informations font l\u2019objet d\u2019une mission d\u2019assurance de l&#8217;information en mati\u00e8re de durabilit\u00e9 r\u00e9alis\u00e9e&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>soit par le commissaire d\u00e9sign\u00e9 par l\u2019assembl\u00e9e g\u00e9n\u00e9rale,<\/li>\n\n\n\n<li>soit par un r\u00e9viseur d\u2019entreprises distinct.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est donc essentiel de garantir la fiabilit\u00e9 des donn\u00e9es publi\u00e9es. Je vous en dirai plus prochainement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udcc4 Mais que comprend ce rapport&nbsp;?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tout d\u2019abord, les crit\u00e8res sont environnementaux, sociaux, et de gouvernance (<em>i.e.<\/em> crit\u00e8res ESG). &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plus particuli\u00e8rement, les entreprises vont devoir publier des donn\u00e9es qui font la&nbsp;transparence&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sur les&nbsp;risques&nbsp;que leurs activit\u00e9s font peser sur leur&nbsp;environnement, mais aussi<\/li>\n\n\n\n<li>sur les risques auxquelles elles sont expos\u00e9es (notamment dans leur cha\u00eene de valeur au niveau de leurs&nbsp;fournisseurs, et m\u00eame une fois leurs produits ou services vendus, quant \u00e0 leurs relations d\u2019affaires et leurs cha\u00eenes d\u2019approvisionnement).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u2019il y a lieu, l\u2019information en mati\u00e8re de durabilit\u00e9 reprise dans le rapport de gestion contient aussi des renvois pertinents aux autres informations reprises dans le rapport de gestion et aux montants d\u00e9clar\u00e9s dans les comptes annuels, ainsi que des explications suppl\u00e9mentaires sur ces autres informations et montants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De mani\u00e8re beaucoup plus pr\u00e9cise, l\u2019information devant \u00eatre transmise est la suivante&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u00b0 <\/strong>une br\u00e8ve description du mod\u00e8le commercial et de la strat\u00e9gie de la soci\u00e9t\u00e9, indiquant notamment:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) le degr\u00e9 de r\u00e9silience du mod\u00e8le commercial et de la strat\u00e9gie de la soci\u00e9t\u00e9 en ce qui concerne les risques li\u00e9s aux questions de durabilit\u00e9 ;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) les opportunit\u00e9s que rec\u00e8lent les questions de durabilit\u00e9 pour la soci\u00e9t\u00e9;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) les plans d\u00e9finis par la soci\u00e9t\u00e9, y compris les actions de mise en \u0153uvre et les plans financiers et d\u2019investissement connexes, pour assurer la compatibilit\u00e9 de son mod\u00e8le commercial et de sa strat\u00e9gie avec la transition vers une \u00e9conomie durable, avec la limitation du r\u00e9chauffement climatique \u00e0 1,5 \u00b0C conform\u00e9ment \u00e0 l\u2019accord de Paris conclu au titre de la convention-cadre des Nations Unies sur les changements climatiques, adopt\u00e9 le 12 d\u00e9cembre 2015, et avec l\u2019objectif de neutralit\u00e9 climatique d\u2019ici \u00e0 2050, tel qu\u2019il est \u00e9tabli dans le r\u00e8glement (UE) 2021\/1119 du Parlement europ\u00e9en et du Conseil du 30 juin 2021 \u00e9tablissant le cadre requis pour parvenir \u00e0 la neutralit\u00e9 climatique et modifiant les r\u00e8glements (CE) n\u00b0 401\/2009 et (UE) 2018\/1999 (\u201cloi europ\u00e9enne sur le climat\u201d), et, le cas \u00e9ch\u00e9ant, l\u2019exposition de la soci\u00e9t\u00e9 \u00e0 des activit\u00e9s li\u00e9es au charbon, au p\u00e9trole et au gaz;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) la mani\u00e8re dont le mod\u00e8le commercial et la strat\u00e9gie de la soci\u00e9t\u00e9 tiennent compte des int\u00e9r\u00eats des parties prenantes de la soci\u00e9t\u00e9 et des incidences de la soci\u00e9t\u00e9 sur les questions de durabilit\u00e9;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) la mani\u00e8re dont la soci\u00e9t\u00e9 a mis en \u0153uvre sa strat\u00e9gie en ce qui concerne les questions de durabilit\u00e9;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2\u00b0<\/strong> une description des objectifs assortis d\u2019\u00e9ch\u00e9ances fix\u00e9s par la soci\u00e9t\u00e9 en ce qui concerne les questions en mati\u00e8re de durabilit\u00e9, y compris, le cas \u00e9ch\u00e9ant, des objectifs absolus de r\u00e9duction des \u00e9missions de gaz \u00e0 effet de serre au moins pour 2030 et 2050, une description des progr\u00e8s accomplis par la soci\u00e9t\u00e9 dans la r\u00e9alisation de ces objectifs, et une d\u00e9claration indiquant si les objectifs de la soci\u00e9t\u00e9 li\u00e9s aux facteurs environnementaux reposent sur des preuves scientifiques concluantes;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3\u00b0 <\/strong>une description du r\u00f4le des organes d\u2019administration, de direction et de surveillance concernant les questions de durabilit\u00e9 ainsi qu\u2019une description de leur expertise et de leurs comp\u00e9tences s\u2019agissant d\u2019exercer ce r\u00f4le ou des possibilit\u00e9s qui leur sont offertes d\u2019acqu\u00e9rir cette expertise ou ces comp\u00e9tences;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\u00b0<\/strong> une description des politiques de la soci\u00e9t\u00e9 en ce qui concerne les questions de durabilit\u00e9;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5\u00b0<\/strong> des informations sur l\u2019existence de syst\u00e8mes d\u2019incitation li\u00e9s aux questions de durabilit\u00e9 qui sont offerts aux membres des organes d\u2019administration, de direction et de surveillance;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6\u00b0<\/strong> une description de la proc\u00e9dure de diligence raisonnable mise en \u0153uvre par la soci\u00e9t\u00e9 concernant les questions de durabilit\u00e9 et, le cas \u00e9ch\u00e9ant, conform\u00e9ment aux exigences de l\u2019Union europ\u00e9enne imposant aux entreprises de mener une telle proc\u00e9dure;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7\u00b0<\/strong> une description des principales incidences n\u00e9gatives, r\u00e9elles ou potentielles, li\u00e9es aux propres activit\u00e9s de la soci\u00e9t\u00e9 et \u00e0 sa cha\u00eene de valeur, y compris ses produits et services, ses relations d\u2019affaires et sa cha\u00eene d\u2019approvisionnement, les mesures prises pour recenser et surveiller ces incidences et des autres incidences n\u00e9gatives que la soci\u00e9t\u00e9 est tenue de recenser en vertu d\u2019autres exigences de l\u2019Union europ\u00e9enne qui imposent de mener une proc\u00e9dure de diligence raisonnable;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8\u00b0<\/strong> une description de toute mesure prise par la soci\u00e9t\u00e9 pour pr\u00e9venir, att\u00e9nuer, corriger ou \u00e9liminer les incidences n\u00e9gatives, r\u00e9elles ou potentielles, et du r\u00e9sultat obtenu \u00e0 cet \u00e9gard;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9\u00b0 <\/strong>une description des principaux risques pour la soci\u00e9t\u00e9 qui sont li\u00e9s aux questions de durabilit\u00e9, y com pris une description des principales d\u00e9pendances de la soci\u00e9t\u00e9 en la mati\u00e8re et une description de la mani\u00e8re dont elle g\u00e8re ces risques;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10\u00b0<\/strong> des indicateurs concernant les informations \u00e0 publier vis\u00e9es aux 1\u00b0 \u00e0 9\u00b0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est important de noter qu&#8217;en cas exceptionnel, l&#8217;organe d&#8217;administration peut choisir de ne pas divulguer des informations concernant des \u00e9volutions imminentes ou des affaires en cours de n\u00e9gociation, mais sous certaines conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si, apr\u00e8s une \u00e9valuation motiv\u00e9e par l&#8217;organe d&#8217;administration et dans le cadre de la responsabilit\u00e9 collective de ses membres, la publication de ces informations risque de nuire gravement \u00e0 la position commerciale de l&#8217;entreprise, et<\/li>\n\n\n\n<li>Si l&#8217;omission de ces informations n&#8217;entrave pas une compr\u00e9hension compl\u00e8te et \u00e9quilibr\u00e9e de :<ul><li>l&#8217;\u00e9volution des affaires,<\/li><\/ul><ul><li>des performances,<\/li><\/ul><ul><li>de la situation de l&#8217;entreprise,<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>des impacts de ses activit\u00e9s.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udccc Pour r\u00e9sumer<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La directive CSRD impose aux entreprises concern\u00e9es de publier un rapport de gestion int\u00e9grant des informations sur la durabilit\u00e9, en accord avec les normes europ\u00e9ennes. Ce rapport doit \u00eatre clair, structur\u00e9 et soumis \u00e0 une mission d\u2019assurance. Les crit\u00e8res ESG sont au c\u0153ur des donn\u00e9es \u00e0 divulguer, incluant l\u2019impact environnemental, les risques li\u00e9s \u00e0 l\u2019activit\u00e9 et les engagements de l\u2019entreprise. Une transparence accrue est exig\u00e9e, avec certaines marges d\u2019adaptation sous conditions.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>***<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\ud83d\uddd3\ufe0f <strong>Prochainement<\/strong>, je vous informerai&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>des impacts de cette directive pour les entreprises concern\u00e9es&nbsp;;<\/li>\n\n\n\n<li>de la mission d\u2019assurance de l\u2019information en mati\u00e8re de durabilit\u00e9; et<\/li>\n\n\n\n<li>de la responsabilit\u00e9 de l\u2019organe d\u2019administration relativement \u00e0 la publication de l\u2019information en mati\u00e8re de durabilit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En attendant, n\u2019h\u00e9sitez pas \u00e0 nous contacter par <a href=\"https:\/\/moov.law\/en\/contact\/\">ici<\/a>&nbsp;!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Evelyne Li\u00e9geois<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avocate<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">*<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(english version)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>The CSRD minute :<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>\ud83d\udce2<\/u><\/strong><strong><u> CSRD: What companies really have to publish!<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In my last article, which you can find <a href=\"https:\/\/moov.law\/en\/the-csrd-minute\/\">here<\/a>, I explained what the CSRD Directive consists of and which companies are subject to it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Today&#8217;s focus:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>on how to share the information requested; and<\/li>\n\n\n\n<li>on what really needs to be disclosed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udcac<\/strong><strong>&nbsp; How do you share information?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To cut a long story short: the CSRD requires the board of directors of the companies concerned to publish an annual sustainability report .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the equivalent of the annual report that must be drawn up when the annual accounts are approved, but based on non-financial data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This information will help us understand :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the company\u2019s impact on sustainability issues ;<\/li>\n\n\n\n<li>how sustainability issues influence the development of the business, the results and the situation of the company.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sustainability information must be clearly identifiable in a specific section of the management report.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please note that the annual report must be filed in the official language or one of the official languages of the region where the company&#8217;s registered office is located.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By including sustainability information in its management report, in accordance with European requirements, the company is deemed to have fulfilled its obligation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, this information is subject to a sustainability information assurance engagement conducted by :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the auditor appointed by the General Meeting, or<\/li>\n\n\n\n<li>a separate auditor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It is therefore essential to guarantee the reliability of the data published. I&#8217;ll be telling you more about this shortly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udcc4<\/strong><strong> But what does this report include?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Firstly, the criteria are environmental, social and governance (<em>i.e. <\/em>ESG &nbsp;criteria). &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In particular, companies must publish data that ensure transparency regarding :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the risks that their activities pose to theenvironment, but also<\/li>\n\n\n\n<li>the risks to which they are exposed (particularly in their value chain at the level of their suppliers, and even after their products or services have been sold, with regard to their business relationships and supply chains).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Where relevant, the sustainability information in the company management report must also contain cross-references to other information in the report and to amounts reported in the annual accounts, as well as further explanations of such other information and amounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">More specifically, the information to be disclosed is as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\u00b0<\/strong> A brief description of the company&#8217;s business model and strategy, including:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) the degree of resilience of the company&#8217;s business model and strategy to the risks associated with sustainability issues;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) the opportunities that sustainability issues present for society;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) the company&#8217;s plans, including implementation actions and related financial and investment plans, to ensure the compatibility of its business model and strategy with the transition to a sustainable economy, with limiting global warming to 1.5\u00b0C in accordance with the Paris Agreement under the United Nations Framework Convention on Climate Change, adopted on 12 December 2015, and with the objective of climate neutrality by 2050, as set out in Regulation (EU) 2021\/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework required to achieve climate neutrality and amending Regulations (EC) 401\/2009 and (EU) 2018\/1999 (&#8220;European Climate Act&#8221;), and, where relevant, the Company&#8217;s exposure to coal, oil and gas activities;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) how the company&#8217;s business model and strategy take into account the interests of the company&#8217;s stakeholders and the company&#8217;s impact on sustainability issues;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) how the company has implemented its strategy with regard to sustainability issues;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2\u00b0<\/strong> a description of the company&#8217;s time-bound objectives in relation to sustainability issues, including, where applicable, absolute greenhouse gas emission reduction targets for at least 2030 and 2050, a description of the company&#8217;s progress towards these objectives, and a statement as to whether the company&#8217;s objectives in relation to environmental factors are based on conclusive scientific evidence;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3\u00b0<\/strong> a description of the role of the administrative, management and supervisory bodies in relation to sustainability issues and a description of their expertise and skills in carrying out this role or the opportunities available to them to acquire such expertise or skills;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\u00b0<\/strong> a description of the company&#8217;s policies on sustainability issues;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5\u00b0<\/strong> information on the existence of incentive schemes relating to sustainability issues offered to members of the administrative, management and supervisory bodies;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6\u00b0<\/strong> a description of the company&#8217;s due diligence process in relation to sustainability issues and, where applicable, in accordance with EU requirements for companies to carry out such a process;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7\u00b0<\/strong> a description of the main actual or potential negative impacts associated with the company&#8217;s own activities and value chain, including its products and services, business relationships and supply chain, the steps taken to identify and monitor these impacts and other negative impacts that the company is required to identify under other EU requirements to conduct due diligence;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8\u00b0 <\/strong>a description of any measures taken by the company to prevent, mitigate, remedy or eliminate actual or potential negative impacts, and the results achieved in this respect;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9\u00b0<\/strong> a description of the principal risks to the company related to sustainability issues, including a description of the company&#8217;s principal dependencies in this area and a description of how it manages these risks;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10\u00b0<\/strong> indicators concerning the information to be published referred to in 1\u00b0 to 9\u00b0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to note that in exceptional cases, the administrative body may choose not to disclose information concerning imminent developments or matters under negotiation, but only under certain conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If, after a reasoned assessment by the Board of Directors and in the context of the collective responsibility of its members, the publication of such information is likely to cause serious harm to the company&#8217;s commercial position, and<\/li>\n\n\n\n<li>If the omission of this information does not prevent a full and balanced understanding of :<ul><li>business development,<\/li><\/ul><ul><li>performance,<\/li><\/ul><ul><li>the company&#8217;s situation,<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>the impact of its activities<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udccc To sum<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The CSRD requires the companies concerned to publish a management report including information on sustainability, in accordance with European standards. This report must be clear, structured and subject to assurance. ESG criteria are at the heart of the disclosures, covering environmental impact, risks linked to the activity and the company&#8217;s commitments. Greater transparency is required, with some leeway for adaptation under certain conditions.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>***<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\uddd3\ufe0f&nbsp; I&#8217;ll be bringing you more information <strong>shortly<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the impact of this directive on the companies concerned;<\/li>\n\n\n\n<li>the sustainability reporting assurance mission; and<\/li>\n\n\n\n<li>the responsibility of the board of directors for the publication of sustainability information.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In the meantime, don&#8217;t hesitate to contact us <a href=\"https:\/\/moov.law\/en\/contact\/\">here<\/a>!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Evelyne Li\u00e9geois<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lawyer<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(english version below) Dans mon dernier article que vous pouvez retrouver ici, je vous expliquais en quoi consiste la Directive CSRD et quelles entreprises y&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3330,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[256,163,790,101,128],"class_list":["post-3363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law","tag-avocat-en","tag-bruxelles-en","tag-csrd-en","tag-entreprise-en","tag-procedure-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La minute CSRD\u00a0: Ce que les entreprises doivent r\u00e9ellement publier ! 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