{"id":3437,"date":"2025-04-02T11:31:17","date_gmt":"2025-04-02T09:31:17","guid":{"rendered":"https:\/\/moov.law\/?p=3437"},"modified":"2025-04-29T14:37:58","modified_gmt":"2025-04-29T12:37:58","slug":"paquet-omnibus-vers-un-reporting-durable-plus-simple-mais-a-quel-prix","status":"publish","type":"post","link":"https:\/\/moov.law\/en\/paquet-omnibus-vers-un-reporting-durable-plus-simple-mais-a-quel-prix\/","title":{"rendered":"Paquet Omnibus : vers un reporting durable plus simple, mais \u00e0 quel prix ?"},"content":{"rendered":"\n<p>Le 26 f\u00e9vrier 2025, la Commission europ\u00e9enne a pr\u00e9sent\u00e9 le paquet \u00ab&nbsp;Omnibus&nbsp;\u00bb, une initiative visant \u00e0 all\u00e9ger diverses obligations r\u00e9glementaires des entreprises europ\u00e9ennes en mati\u00e8re de durabilit\u00e9. Cette r\u00e9forme s&#8217;inscrit dans l&#8217;objectif de r\u00e9duire la charge administrative des entreprises d&#8217;au moins 25\u202f% et celle des PME de 35\u202f% d&#8217;ici la fin du mandat actuel, tout en maintenant les ambitions du Green Deal.<\/p>\n\n\n\n<p>Ce paquet concerne plusieurs piliers majeurs de la r\u00e9gulation durable en Europe, notamment la <strong>CSRD<\/strong>, la <strong>CSDDD<\/strong>, la <strong>taxinomie verte<\/strong> et le <strong>CBAM<\/strong>.<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-medium-font-size\"><strong>I. <u>Modifications propos\u00e9es<\/u><\/strong><\/h1>\n\n\n\n<p><strong>En mati\u00e8re d\u2019obligations de <em>reporting<\/em> de durabilit\u00e9 des entreprises (CSRD)<\/strong>&nbsp;:<\/p>\n\n\n\n<p><strong>1. <\/strong>R\u00e9duction du champ d\u2019application, car seules les entreprises de plus de 1.000 employ\u00e9s, r\u00e9alisant un chiffre d&#8217;affaires sup\u00e9rieur \u00e0 50 millions d\u2019euros ou un total de bilan de plus de 25 millions d\u2019euros, seront concern\u00e9es, r\u00e9duisant ainsi le nombre d\u2019entreprises soumises de 80\u202f%. Compar\u00e9 au champ d\u2019application de la CSRD avant le paquet Omnibus\u00a0qui concernait les entreprises r\u00e9pondant \u00e0 au moins deux des trois crit\u00e8res suivants\u00a0: 250 employ\u00e9s ou plus, 40 millions d\u2019euros de chiffre d\u2019affaires net et 20 millions d\u2019euros de total du bilan.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p><strong>2. <\/strong>Les obligations de <em>reporting<\/em> des grandes entreprises et des PME cot\u00e9es seront report\u00e9es de deux ans.<\/p>\n\n\n\n<p><strong>3.<\/strong> R\u00e9vision des normes ESRS\u00a0:<ul><li>L\u2019intention de la Commission europ\u00e9enne est de r\u00e9viser les ESRS au plus tard six mois apr\u00e8s l\u2019entr\u00e9e en vigueur des nouvelles propositions CSRD.<\/li><\/ul><\/p>\n\n\n\n<p><ul><li>Le principe de double mat\u00e9rialit\u00e9 sera maintenu. <\/li><\/ul><\/p>\n\n\n\n<p><ul><li>Les normes ESRS seront simplifi\u00e9es : r\u00e9duction du nombre de data points, clarification des \u00e9l\u00e9ments obligatoires et des r\u00e8gles li\u00e9es \u00e0 l\u2019\u00e9valuation de la mat\u00e9rialit\u00e9.<\/li><\/ul><\/p>\n\n\n\n<p><ul><li>Il n\u2019y aura pas d\u2019adoption de normes sectorielles sp\u00e9cifiques.<\/li><\/ul><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des concessions en mati\u00e8re de reporting taxinomique sont pr\u00e9vues pour les entreprises dont le chiffre d&#8217;affaires net n\u2019exc\u00e8de pas 450 millions d\u2019euros.<\/li>\n<\/ul>\n\n\n\n<p><strong>4.<\/strong> Assurance limit\u00e9e\u00a0: le maintien de l\u2019obligation d\u2019une assurance limit\u00e9e et la suppression des dispositions permettant une \u00e9volution vers une assurance raisonnable. La Commission devrait adopter des normes cibl\u00e9es pour l\u2019assurance limit\u00e9e d\u2019ici 2026.<\/p>\n\n\n\n<p><strong>En mati\u00e8re de devoir de vigilance des entreprises (CSDDD)<\/strong>&nbsp;:<\/p>\n\n\n\n<p><strong>1. <\/strong>Focaliser les contr\u00f4les sur les partenaires commerciaux directs, plut\u00f4t que sur toute la cha\u00eene de valeur, et r\u00e9duire la fr\u00e9quence des \u00e9valuations, qui auraient lieu tous les cinq ans au lieu d&#8217;une fois par an, avec des \u00e9valuations ponctuelles si n\u00e9cessaire ;<\/p>\n\n\n\n<p><strong>2. <\/strong>All\u00e9ger la pression sur les PME et les entreprises de taille interm\u00e9diaire en limitant les informations qu\u2019on peut leur demander dans le cadre de la cartographie des cha\u00eenes d\u2019approvisionnement ;<\/p>\n\n\n\n<p><strong>3. <\/strong>Renforcer l\u2019harmonisation des r\u00e8gles \u00e0 l\u2019\u00e9chelle de l\u2019UE pour garantir une concurrence \u00e9quitable entre les entreprises europ\u00e9ennes ;<\/p>\n\n\n\n<p><strong>4. <\/strong>Supprimer les r\u00e8gles europ\u00e9ennes communes sur la responsabilit\u00e9 civile, tout en laissant aux \u00c9tats membres le soin d\u2019assurer que les victimes soient indemnis\u00e9es de mani\u00e8re juste, sans exc\u00e8s ni abus pour les entreprises ;<\/p>\n\n\n\n<p><strong>5. <\/strong>Accorder un d\u00e9lai suppl\u00e9mentaire aux grandes entreprises, en reportant d\u2019un an (au 26 juillet 2028) l\u2019entr\u00e9e en vigueur des nouvelles obligations, tout en acc\u00e9l\u00e9rant l\u2019adoption des lignes directrices (pr\u00e9vue pour juillet 2026).<\/p>\n\n\n\n<p><strong>En mati\u00e8re de taxinomie de l\u2019UE<\/strong>&nbsp;:<\/p>\n\n\n\n<p><strong>1.<\/strong> Simplification des crit\u00e8res permettant de qualifier une activit\u00e9 d\u2019\u00a0\u00ab\u00a0\u00e9cologiquement durable\u00a0\u00bb.<a id=\"_ftnref1\" href=\"#_ftn1\">[1]<\/a><\/p>\n\n\n\n<p><strong>2.<\/strong> R\u00e9duction du nombre d\u2019indicateurs \u00e0 reporter par les entreprises concern\u00e9es.<\/p>\n\n\n\n<p><strong>En mati\u00e8re de m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (CBAM<a href=\"#_ftn2\" id=\"_ftnref2\"><strong>[2]<\/strong><\/a>)&nbsp;:<\/strong><\/p>\n\n\n\n<p><strong>1. <\/strong>Les petits importateurs, en majorit\u00e9 des PME ou des particuliers, seront exempt\u00e9s des obligations du CBAM gr\u00e2ce \u00e0 l\u2019instauration d\u2019un seuil annuel de 50 tonnes. Cela supprimerait les obligations pour environ 90\u202f% des importateurs tout en continuant de couvrir plus de 99\u202f% des \u00e9missions vis\u00e9es par le m\u00e9canisme.<\/p>\n\n\n\n<p><strong>2.<\/strong> Les r\u00e8gles applicables aux importateurs soumis au CBAM seront simplifi\u00e9es : autorisation des d\u00e9clarants, calcul des \u00e9missions, et obligations de d\u00e9claration.<\/p>\n\n\n\n<p><strong>3. <\/strong>Des garanties renforc\u00e9es contre les abus et strat\u00e9gies de contournement seront introduites.<\/p>\n\n\n\n<p><strong>4. <\/strong>Cette simplification pr\u00e9pare le terrain \u00e0 une future extension du CBAM \u00e0 d\u2019autres produits en aval des secteurs d\u00e9j\u00e0 couverts par le SEQE (Syst\u00e8me d\u2019\u00e9change de quotas d\u2019\u00e9mission), attendue d\u00e9but 2026.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">II. <strong><u>Conclusion<\/u><\/strong><\/p>\n\n\n\n<p>Le paquet Omnibus marque une volont\u00e9 claire d\u2019all\u00e9ger les contraintes r\u00e9glementaires tout en conservant les grandes lignes du Green Deal. Si cette approche pragmatique est bien accueillie sur certains volets, elle soul\u00e8ve aussi des interrogations : la simplification ne doit pas devenir un frein aux ambitions climatiques. Reste \u00e0 voir comment les entreprises et les \u00c9tats membres mettront en \u0153uvre ce nouvel \u00e9quilibre.<\/p>\n\n\n\n<p>Alix Nieuwenhuys<\/p>\n\n\n\n<p>Avocate<\/p>\n\n\n\n<p><a href=\"&#109;&#x61;&#105;&#x6c;t&#x6f;:&#97;&#x6c;&#105;&#x78;&#46;&#x6e;i&#x65;u&#119;&#x65;&#110;&#x68;u&#x79;s&#x40;&#x6d;&#111;&#x6f;&#118;&#x2e;l&#x61;w\">&#97;&#x6c;&#x69;x&#46;&#x6e;i&#101;&#x75;&#x77;&#101;&#x6e;&#x68;u&#121;&#x73;&#64;&#109;&#x6f;&#x6f;&#118;&#x2e;&#x6c;a&#119;<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> Pour plus d\u2019informations, vous pouvez consulter le site de la Commission europ\u00e9enne \u00e0 ce sujet <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/fr\/ip_25_614\">ici<\/a>.<\/p>\n\n\n\n<p><a href=\"#_ftnref2\" id=\"_ftn2\">[2]<\/a> Ou MACF en fran\u00e7ais.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 26 f\u00e9vrier 2025, la Commission europ\u00e9enne a pr\u00e9sent\u00e9 le paquet \u00ab&nbsp;Omnibus&nbsp;\u00bb, une initiative visant \u00e0 all\u00e9ger diverses obligations r\u00e9glementaires des entreprises europ\u00e9ennes en mati\u00e8re&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[553,795,796],"class_list":["post-3437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-energy-law","tag-commission-en","tag-omnibus-en","tag-paquet-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Paquet Omnibus : vers un reporting durable plus simple, mais \u00e0 quel prix ? 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