{"id":19759,"date":"2025-12-16T14:38:23","date_gmt":"2025-12-16T13:38:23","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=19759"},"modified":"2025-12-16T15:11:09","modified_gmt":"2025-12-16T14:11:09","slug":"simplification-esrs-efrag-decembre-2025","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/","title":{"rendered":"Comprendre la simplification des ESRS en moins de 5 minutes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19759\" class=\"elementor elementor-19759\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9716fcd e-flex e-con-boxed e-con e-parent\" data-id=\"9716fcd\" 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-c7b8dc3 elementor-widget elementor-widget-heading\" data-id=\"c7b8dc3\" 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\">Pourquoi simplifier les ESRS ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7edc026 elementor-widget elementor-widget-text-editor\" data-id=\"7edc026\" 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 data-contrast=\"none\">En mars 2025,\u00a0<\/span><b><span data-contrast=\"none\">la Commission europ\u00e9enne a demand\u00e9 une r\u00e9vision des ESRS (<\/span><\/b><b><i><span data-contrast=\"none\">European Sustainability Reporting Standards<\/span><\/i><\/b><b><span data-contrast=\"none\">) pour all\u00e9ger la charge impos\u00e9e aux entreprises et rendre le\u00a0reporting\u00a0de durabilit\u00e9 plus applicable<\/span><\/b><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264,&quot;335559991&quot;:360}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Les\u00a0<\/span><b><span data-contrast=\"none\">ESRS<\/span><\/b><span data-contrast=\"none\">\u00a0sont les normes qui d\u00e9finissent ce que les entreprises doivent publier en mati\u00e8re de durabilit\u00e9.\u00a0Elles sont \u00e9labor\u00e9es par l\u2019<\/span><b><span data-contrast=\"none\">EFRAG<\/span><\/b><span data-contrast=\"none\">\u00a0(<\/span><i><span data-contrast=\"none\">European\u00a0Financial\u00a0Reporting\u00a0Advisory Group<\/span><\/i><span data-contrast=\"none\">), l\u2019organisme europ\u00e9en charg\u00e9 de conseiller la Commission en mati\u00e8re de normes comptables et extra-financi\u00e8res.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264,&quot;335559991&quot;:360}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264,&quot;335559991&quot;:360}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Cette simplification vise \u00e0 rendre les ESRS :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264,&quot;335559991&quot;:360}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-849c6fa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"849c6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>plus proportionn\u00e9es<\/b>, avec des obligations adapt\u00e9es \u00e0 la r\u00e9alit\u00e9 des entreprises\u202f; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>plus lisibles<\/b>, gr\u00e2ce \u00e0 des exigences all\u00e9g\u00e9es et mieux structur\u00e9es\u202f; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>plus coh\u00e9rentes avec les standards internationaux<\/b> (par ex. : ISSB) pour faciliter les reportings multiples. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32a4217 e-flex e-con-boxed e-con e-parent\" data-id=\"32a4217\" 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-8b638cb elementor-widget elementor-widget-heading\" data-id=\"8b638cb\" 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\">Ce qu\u2019il faut retenir de la simplification des ESRS <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42a2b44 elementor-widget elementor-widget-text-editor\" data-id=\"42a2b44\" 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 data-contrast=\"none\">La r\u00e9forme ne remet pas en cause l\u2019objectif g\u00e9n\u00e9ral\u00a0de\u00a0<\/span>fournir une information de durabilit\u00e9 fiable, comparable et utile aux parties prenantes.\u00a0<\/p><p><span data-contrast=\"none\">En revanche, elle transforme la mani\u00e8re d\u2019y parvenir :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd92f07 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dd92f07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>moins d\u2019indicateurs<\/b> \u00e0 collecter\u202f; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">une <b>analyse de double mat\u00e9rialit\u00e9 all\u00e9g\u00e9e<\/b> gr\u00e2ce \u00e0 un principe de proportionnalit\u00e9 ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un <b>p\u00e9rim\u00e8tre de reporting plus clair<\/b> pour les op\u00e9rations propres et la cha\u00eene de valeur.  <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47eab0a e-flex e-con-boxed e-con e-parent\" data-id=\"47eab0a\" 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-f0b9502 elementor-widget elementor-widget-heading\" data-id=\"f0b9502\" 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\">Ce que change la version simplifi\u00e9e des ESRS <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22739b4 elementor-widget elementor-widget-heading\" data-id=\"22739b4\" 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\">R\u00e9duction massive des indicateurs <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33aa57c elementor-widget elementor-widget-text-editor\" data-id=\"33aa57c\" 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 data-contrast=\"none\"><b>La nouvelle version supprime&nbsp;61 %&nbsp;des&nbsp;points de donn\u00e9es&nbsp;obligatoires<\/b>&nbsp;(jug\u00e9s r\u00e9p\u00e9titifs ou moins pertinents).&nbsp;Les&nbsp;points de donn\u00e9es volontaires&nbsp;sont enti\u00e8rement supprim\u00e9s.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"none\">Cons\u00e9quences directes :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">&nbsp;<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18fa1e1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"18fa1e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">moins de donn\u00e9es \u00e0 collecter\u202f; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un filtre de mat\u00e9rialit\u00e9 de l\u2019information renforc\u00e9 y compris sur ESRS 2 ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">une charge de travail r\u00e9duite pour les \u00e9quipes. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa9f6fa elementor-widget elementor-widget-heading\" data-id=\"fa9f6fa\" 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\">Analyse de double mat\u00e9rialit\u00e9 simplifi\u00e9e  <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28e32b9 elementor-widget elementor-widget-text-editor\" data-id=\"28e32b9\" 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 data-contrast=\"none\">C\u2019est un changement structurant. Les entreprises pourront produire un document plus court, plus narratif et plus utile.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">La nouvelle approche permet :<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c700d02 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c700d02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>de partir du mod\u00e8le d\u2019affaires<\/b>, plut\u00f4t que d\u2019une liste exhaustive d\u2019enjeux (approche dite \"<i>top-down<\/i>\") ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>de r\u00e9duire la documentation attendue<\/b> (moins de preuves \u00e0 fournir sur les \u00e9tapes internes de l\u2019analyse tant que la conclusion est solide) ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>d\u2019appliquer le principe \"<i>no obligation to disclose non-material information\"<\/i><\/b> (une information non mat\u00e9rielle n\u2019a pas \u00e0 \u00eatre publi\u00e9e, m\u00eame si elle figurait dans la norme initiale). <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c9adf8 elementor-widget elementor-widget-heading\" data-id=\"2c9adf8\" 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\">Moins de pression sur la cha\u00eene de valeur <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c4495c elementor-widget elementor-widget-text-editor\" data-id=\"0c4495c\" 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 data-contrast=\"none\">Les premi\u00e8res ann\u00e9es ont montr\u00e9 que collecter des donn\u00e9es d\u00e9taill\u00e9es aupr\u00e8s de la cha\u00eene de valeur (fournisseurs, distributeurs, partenaires) \u00e9tait souvent irr\u00e9aliste.\u00a0<b>Les\u00a0simplifications\u00a0r\u00e9duisent nettement la charge pour les entreprises avec des cha\u00eenes de valeur complexes.<\/b><\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">La version r\u00e9vis\u00e9e\u00a0pr\u00e9voit\u00a0:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:264}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eea3fd9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"eea3fd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la fin de la pr\u00e9f\u00e9rence pour la donn\u00e9e directe (les estimations fiables sont admises lors de la collecte des donn\u00e9es est trop complexe)\u202f; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un recours \u00e9largi au m\u00e9canisme \u00ab\u202f<i>undue cost or effort<\/i>\u202f\u00bb, qui permet de ne pas collecter une donn\u00e9e si elle exigerait un investissement disproportionn\u00e9 au regard de sa contribution \u00e0 la qualit\u00e9 du reporting (l\u2019entreprise doit toutefois expliquer ce choix) ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">un d\u00e9lai allant jusqu\u2019\u00e0 un an pour int\u00e9grer une acquisition dans l\u2019analyse de mat\u00e9rialit\u00e9 et dans le reporting ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">l\u2019int\u00e9gration explicite du principe de \u00ab Faire pr\u00e9sentation \u00bb.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95842ef e-flex e-con-boxed e-con e-parent\" data-id=\"95842ef\" 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-98e0b22 elementor-widget elementor-widget-heading\" data-id=\"98e0b22\" 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\">Quel calendrier pour les entreprises ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ab512b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9ab512b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L\u2019EFRAG a remis son avis technique final d\u00e9but d\u00e9cembre 2025. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">La Commission doit maintenant analyser la proposition de l\u2019EFRAG et consulter les \u00c9tats-membres et les autorit\u00e9s.  <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Apr\u00e8s une consultation publique de 4 semaines, la Commission pourra adopter les normes simplifi\u00e9es via un acte d\u00e9l\u00e9gu\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-wifi-1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Les entreprises de la vague 1 b\u00e9n\u00e9ficieront d'am\u00e9nagements suppl\u00e9mentaires sur certains points de donn\u00e9es (\"<i>phase-in<\/i>\") jusqu\u2019en 2029<\/b>. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94fa4af e-con-full e-flex e-con e-child\" data-id=\"94fa4af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bedb7b elementor-widget elementor-widget-heading\" data-id=\"4bedb7b\" 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\">Newsletter Labrador Transparency<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c036bc3 elementor-widget elementor-widget-text-editor\" data-id=\"c036bc3\" 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 mois, un point clair sur la communication financi\u00e8re et ESG : analyses, \u00e9volutions du march\u00e9, recommandations pratiques, invitations aux \u00e9v\u00e9nements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f267eaf btn-style btn elementor-widget elementor-widget-button\" data-id=\"f267eaf\" 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:\/\/share-eu1.hsforms.com\/1fo318T7-Q86_YAbzQxl9Jgfnbfc\" 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\">Je m'abonne<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019EFRAG revoit les ESRS : obligations r\u00e9duites, double mat\u00e9rialit\u00e9 simplifi\u00e9e et cadre plus souple pour vos reportings.<\/p>\n","protected":false},"author":32,"featured_media":19802,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[173],"tags":[],"class_list":["post-19759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-durabilite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Labrador Transparency\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-16T13:38:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-16T14:11:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1-1024x329.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"329\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Eve Bousseau\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eve Bousseau\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/\"},\"author\":{\"name\":\"Eve Bousseau\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#\\\/schema\\\/person\\\/3c43b8fc0404ce86d9a7d06964af66f9\"},\"headline\":\"Comprendre la simplification des ESRS en moins de 5 minutes\",\"datePublished\":\"2025-12-16T13:38:23+00:00\",\"dateModified\":\"2025-12-16T14:11:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/\"},\"wordCount\":680,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Etude-Featured-Image-1.png\",\"articleSection\":[\"ESG &amp; Durabilit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/\",\"url\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/\",\"name\":\"Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Etude-Featured-Image-1.png\",\"datePublished\":\"2025-12-16T13:38:23+00:00\",\"dateModified\":\"2025-12-16T14:11:09+00:00\",\"description\":\"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Etude-Featured-Image-1.png\",\"contentUrl\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Etude-Featured-Image-1.png\",\"width\":2240,\"height\":720,\"caption\":\"E\u0301tude Featured Image (1)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/blog\\\/simplification-esrs-efrag-decembre-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comprendre la simplification des ESRS en moins de 5 minutes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/\",\"name\":\"Labrador Transparency\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#organization\",\"name\":\"Labrador\",\"url\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/logo-r1.svg\",\"contentUrl\":\"https:\\\/\\\/www.labrador-transparency.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/logo-r1.svg\",\"width\":304,\"height\":60,\"caption\":\"Labrador\"},\"image\":{\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.labrador-transparency.com\\\/fr\\\/#\\\/schema\\\/person\\\/3c43b8fc0404ce86d9a7d06964af66f9\",\"name\":\"Eve Bousseau\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g\",\"caption\":\"Eve Bousseau\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency","description":"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/","og_locale":"fr_FR","og_type":"article","og_title":"Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency","og_description":"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.","og_url":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/","og_site_name":"Labrador Transparency","article_published_time":"2025-12-16T13:38:23+00:00","article_modified_time":"2025-12-16T14:11:09+00:00","og_image":[{"width":1024,"height":329,"url":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1-1024x329.png","type":"image\/png"}],"author":"Eve Bousseau","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Eve Bousseau","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#article","isPartOf":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/"},"author":{"name":"Eve Bousseau","@id":"https:\/\/www.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9"},"headline":"Comprendre la simplification des ESRS en moins de 5 minutes","datePublished":"2025-12-16T13:38:23+00:00","dateModified":"2025-12-16T14:11:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/"},"wordCount":680,"commentCount":0,"publisher":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1.png","articleSection":["ESG &amp; Durabilit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/","url":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/","name":"Comprendre la simplification des ESRS en moins de 5 minutes | Labrador Transparency","isPartOf":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#primaryimage"},"image":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1.png","datePublished":"2025-12-16T13:38:23+00:00","dateModified":"2025-12-16T14:11:09+00:00","description":"Faites le point sur la simplification des ESRS par l\u2019EFRAG : obligations r\u00e9duites, mat\u00e9rialit\u00e9 clarifi\u00e9e, reporting assoupli.","breadcrumb":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#primaryimage","url":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1.png","contentUrl":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/12\/Etude-Featured-Image-1.png","width":2240,"height":720,"caption":"E\u0301tude Featured Image (1)"},{"@type":"BreadcrumbList","@id":"https:\/\/www.labrador-transparency.com\/fr\/blog\/simplification-esrs-efrag-decembre-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.labrador-transparency.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Comprendre la simplification des ESRS en moins de 5 minutes"}]},{"@type":"WebSite","@id":"https:\/\/www.labrador-transparency.com\/fr\/#website","url":"https:\/\/www.labrador-transparency.com\/fr\/","name":"Labrador Transparency","description":"","publisher":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.labrador-transparency.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.labrador-transparency.com\/fr\/#organization","name":"Labrador","url":"https:\/\/www.labrador-transparency.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg","contentUrl":"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2021\/11\/logo-r1.svg","width":304,"height":60,"caption":"Labrador"},"image":{"@id":"https:\/\/www.labrador-transparency.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.labrador-transparency.com\/fr\/#\/schema\/person\/3c43b8fc0404ce86d9a7d06964af66f9","name":"Eve Bousseau","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d44538eab1225681b26c4a00072ed14c8fb8ce25165ff1c28266a374e5092c8f?s=96&d=mm&r=g","caption":"Eve Bousseau"}}]}},"publishpress_future_action":{"enabled":false,"date":"2026-05-06 19:26:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts\/19759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/comments?post=19759"}],"version-history":[{"count":0,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/posts\/19759\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/media\/19802"}],"wp:attachment":[{"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/media?parent=19759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/categories?post=19759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.labrador-transparency.com\/fr\/wp-json\/wp\/v2\/tags?post=19759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}