{"id":17938,"date":"2025-11-07T18:03:19","date_gmt":"2025-11-07T17:03:19","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=17938"},"modified":"2025-11-19T09:48:14","modified_gmt":"2025-11-19T08:48:14","slug":"priorites-esma-2025-reporting","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/priorites-esma-2025-reporting\/","title":{"rendered":"ESMA : les nouvelles priorit\u00e9s europ\u00e9ennes pour le reporting financier et extra-financier"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17938\" class=\"elementor elementor-17938\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2637b8 e-flex e-con-boxed e-con e-parent\" data-id=\"c2637b8\" 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-2fac756 elementor-widget elementor-widget-text-editor\" data-id=\"2fac756\" 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>Chaque ann\u00e9e, l\u2019Autorit\u00e9 europ\u00e9enne des march\u00e9s financiers (ESMA) publie ses <em>European Common Enforcement Priorities<\/em> (ECEP), qui orientent les contr\u00f4les men\u00e9s par les r\u00e9gulateurs nationaux sur les rapports financiers et extra-financiers des soci\u00e9t\u00e9s cot\u00e9es.<\/p><p><b>En 2026, les \u00e9metteurs devront accorder une attention particuli\u00e8re \u00e0 trois sujets prioritaires :<\/b><\/p><ol><li>Les risques g\u00e9opolitiques et leur impact sur les comptes IFRS<\/li><li>La qualit\u00e9 et la structure du reporting de durabilit\u00e9 sous la CSRD<\/li><li>La fiabilit\u00e9 du balisage num\u00e9rique ESEF<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdcb411 elementor-widget elementor-widget-heading\" data-id=\"cdcb411\" 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\">\u00c9tats financiers IFRS : des informations plus sp\u00e9cifiques sur les incertitudes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d72a62d elementor-widget elementor-widget-text-editor\" data-id=\"d72a62d\" 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 le cadre des <strong>normes IFRS (International Financial Reporting Standards)<\/strong>, l\u2019ESMA appelle les entreprises \u00e0 une transparence renforc\u00e9e sur les risques g\u00e9opolitiques : guerre en Ukraine, tensions au Moyen-Orient, volatilit\u00e9 \u00e9nerg\u00e9tique et cha\u00eenes d\u2019approvisionnement perturb\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b50c3e6 elementor-widget elementor-widget-text-editor\" data-id=\"b50c3e6\" 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><span style=\"background-color: transparent;\"><b>Les attentes cl\u00e9s :<\/b><\/span><\/p><ul><li>Expliquer les hypoth\u00e8ses et jugements utilis\u00e9s pour les tests de d\u00e9pr\u00e9ciation, la valorisation des imp\u00f4ts diff\u00e9r\u00e9s ou la continuit\u00e9 d\u2019exploitation<\/li><li>\u00c9viter les mentions vagues comme \u2019<span style=\"color: #1f1f1f; font-family: Google Sans, Arial, sans-serif; font-size: medium;\">\u00ab\u00a0<\/span>incertitude g\u00e9opolitique\u00a0\u00bb\u00a0et privil\u00e9gier des descriptions concr\u00e8tes et chiffr\u00e9es<\/li><li>Garantir la coh\u00e9rence des informations entre les \u00e9tats financiers et le reste du rapport<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46183cd elementor-widget elementor-widget-text-editor\" data-id=\"46183cd\" 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>L\u2019ESMA met aussi l\u2019accent sur la segmentation (IFRS 8) et la pr\u00e9sentation du tableau de flux de tr\u00e9sorerie, domaines encore marqu\u00e9s par des erreurs fr\u00e9quentes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6290811 elementor-widget elementor-widget-heading\" data-id=\"6290811\" 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\">D\u00e9claration de durabilit\u00e9 : la double mat\u00e9rialit\u00e9 et la structure du reporting sous surveillance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff80d5 elementor-widget elementor-widget-text-editor\" data-id=\"eff80d5\" 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>En raison de l&rsquo;incertitude li\u00e9e au contexte r\u00e8glementaire actuel, l&rsquo;ESMA a ainsi maintenu deux priorit\u00e9s qui figuraient d\u00e9j\u00e0 dans les ECEP 2024 (i.e. : Priorit\u00e9s de Supervision communes \u00e9tablies chaque ann\u00e9e par l&rsquo;ESMA): la mat\u00e9rialit\u00e9, le p\u00e9rim\u00e8tre et la structure du reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f359e7 elementor-widget elementor-widget-heading\" data-id=\"7f359e7\" 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\">Documenter la double mat\u00e9rialit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f2748 elementor-widget elementor-widget-text-editor\" data-id=\"55f2748\" 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 entreprises doivent d\u00e9crire pr\u00e9cis\u00e9ment leur approche de la double mat\u00e9rialit\u00e9, en indiquant :<\/p>\n<ul>\n<li data-start=\"218\" data-end=\"403\"><strong data-start=\"218\" data-end=\"246\">La m\u00e9thodologie employ\u00e9e<\/strong>&nbsp;\u2013 sources de donn\u00e9es, p\u00e9rim\u00e8tre couvert, seuils de mat\u00e9rialit\u00e9, hypoth\u00e8ses cl\u00e9s et modalit\u00e9s de consultation des parties prenantes internes et externes.<\/li>\n<li data-start=\"406\" data-end=\"689\"><strong data-start=\"406\" data-end=\"465\">Le traitement des IROs (Impacts, Risques, Opportunit\u00e9s)<\/strong>&nbsp;\u2013 prise en compte des impacts \u00ab\u00a0bruts\u00a0\u00bb dans l\u2019analyse, articulation entre IROs mat\u00e9riels, strat\u00e9gie et mod\u00e8le d\u2019affaires et gestion de ces \u00e9l\u00e9ments dans les normes th\u00e9matiques (politiques, actions et objectifs publi\u00e9s).<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-972fa28 elementor-widget elementor-widget-heading\" data-id=\"972fa28\" 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\">Structurer et connecter le reporting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-971f5dd elementor-widget elementor-widget-text-editor\" data-id=\"971f5dd\" 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>L\u2019ESMA attend des rapports plus lisibles et coh\u00e9rents, avec un p\u00e9rim\u00e8tre de reporting clairement d\u00e9fini, une pr\u00e9sentation fluide et une connectivit\u00e9 renforc\u00e9e entre les informations financi\u00e8res et de durabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac326e0 elementor-widget elementor-widget-text-editor\" data-id=\"ac326e0\" 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><b>L\u2019enjeu : <\/b><span style=\"background-color: transparent;\">passer d\u2019un exercice de conformit\u00e9 r\u00e9glementaire \u00e0 un reporting plus compr\u00e9hensible , accessible et int\u00e9gr\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f01def e-con-full e-flex e-con e-child\" data-id=\"8f01def\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f546619 e-con-full e-flex e-con e-child\" data-id=\"f546619\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea448c elementor-widget elementor-widget-heading\" data-id=\"1ea448c\" 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\">Rapport de durabilit\u00e9 2024 : les pratiques des soci\u00e9t\u00e9s du SBF 120 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09e1615 btn-style btn elementor-widget elementor-widget-button\" data-id=\"09e1615\" 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:\/\/www.labrador-transparency.com\/fr\/rapport-de-durabilite-2024-les-pratiques-du-sbf-120\/\" 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\">T\u00e9l\u00e9charger l'\u00e9tude<\/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<div class=\"elementor-element elementor-element-2960d8c e-con-full form-box e-flex e-con e-child\" data-id=\"2960d8c\" 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-67bb2df elementor-widget elementor-widget-image\" data-id=\"67bb2df\" 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\t<a href=\"https:\/\/www.labrador-transparency.com\/fr\/rapport-de-durabilite-2024-les-pratiques-du-sbf-120\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"449\" src=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/11\/Etude-RDD-page-1024x575.png\" class=\"attachment-large size-large wp-image-17942\" alt=\"Etude RDD page\" srcset=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/11\/Etude-RDD-page-1024x575.png 1024w, https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/11\/Etude-RDD-page-300x169.png 300w, https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/11\/Etude-RDD-page-768x431.png 768w, https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/11\/Etude-RDD-page.png 1232w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-b39db74 elementor-widget elementor-widget-heading\" data-id=\"b39db74\" 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\">Reporting ESEF : renforcer la qualit\u00e9 de la donn\u00e9e num\u00e9rique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c615f9 elementor-widget elementor-widget-text-editor\" data-id=\"0c615f9\" 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>Le format ESEF (<em>European Single Electronic Format<\/em>) demeure une priorit\u00e9 technique (signe, unit\u00e9, ancrage) et encourage les \u00e9metteurs \u00e0 renforcer leurs contr\u00f4les internes.<\/p><p><b>Les nouvelles sp\u00e9cifications Calculation 1.1<\/b>, qui pr\u00e9cisent les r\u00e8gles de coh\u00e9rence entre les totaux et sous-totaux des \u00e9tats financiers, <b>visent \u00e0 am\u00e9liorer la fiabilit\u00e9 et la comparabilit\u00e9 des donn\u00e9es num\u00e9riques \u00e0 l\u2019\u00e9chelle europ\u00e9enne.<\/b><b>\u00a0<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c2d4d1 e-con-full e-flex e-con e-child\" data-id=\"5c2d4d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5bebd58 e-con-full e-flex e-con e-child\" data-id=\"5bebd58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d5ea6f elementor-widget elementor-widget-heading\" data-id=\"5d5ea6f\" 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\">Reporting ESEF : bilan 2025 et d\u00e9fis \u00e0 venir<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a7a4 btn-style btn elementor-widget elementor-widget-button\" data-id=\"9f4a7a4\" 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:\/\/www.labrador-transparency.com\/fr\/livre-blanc-esef-2025\/\" 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\">T\u00e9l\u00e9charger l'\u00e9tude<\/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<div class=\"elementor-element elementor-element-4c39fab e-con-full form-box e-flex e-con e-child\" data-id=\"4c39fab\" 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-d6f5268 elementor-widget elementor-widget-image\" data-id=\"d6f5268\" 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\t<a href=\"https:\/\/www.labrador-transparency.com\/fr\/livre-blanc-esef-2025\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/10\/livre_blanc_ESEF_2025_couverture-scaled.jpg\" title=\"\" alt=\"livre blanc ESEF 2025 couverture\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-7a25c3e elementor-widget elementor-widget-heading\" data-id=\"7a25c3e\" 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\">Vers un reporting plus coh\u00e9rent et plus lisible<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbcd2e elementor-widget elementor-widget-text-editor\" data-id=\"2cbcd2e\" 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>Au-del\u00e0 des aspects normatifs, l\u2019ESMA rappelle une exigence centrale : assurer la coh\u00e9rence entre les informations financi\u00e8res et extra-financi\u00e8res.<\/p><p>Cette convergence marque une nouvelle \u00e9tape dans la construction d\u2019une information d\u2019entreprise claire, fiable et utile \u00e0 tous les lecteurs investisseurs, analystes, parties prenantes et grand public.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0081ce elementor-widget elementor-widget-text-editor\" data-id=\"c0081ce\" 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>Le Public Statement complet est disponible sur le <a href=\"https:\/\/www.esma.europa.eu\/\" target=\"_blank\" rel=\"noopener\">site de l\u2019ESMA<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\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>D\u00e9couvrez les priorit\u00e9s 2025 de l\u2019ESMA pour le reporting des soci\u00e9t\u00e9s cot\u00e9es.<\/p>\n","protected":false},"author":32,"featured_media":18124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[173,172],"tags":[],"class_list":["post-17938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-durabilite","category-reporting-financier"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESMA : les nouvelles priorit\u00e9s europ\u00e9ennes pour le reporting financier et extra-financier | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"IFRS, CSRD, ESEF : faites le point sur les priorit\u00e9s 2025 de l\u2019ESMA pour votre reporting financier et durabilit\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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