{"id":27037,"date":"2026-06-17T15:58:35","date_gmt":"2026-06-17T14:58:35","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=27037"},"modified":"2026-06-17T16:03:16","modified_gmt":"2026-06-17T15:03:16","slug":"etude-csrd-2025-analyse","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/etude-csrd-2025-analyse\/","title":{"rendered":"CSRD\u00a02025 : comment les entreprises font \u00e9voluer leur\u00a0rapport\u00a0de durabilit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27037\" class=\"elementor elementor-27037\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-827e87d e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"827e87d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6fe1c56 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"6fe1c56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e1e3989 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"e1e3989\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-454df6f elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"454df6f\" 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 elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"12\" viewBox=\"0 0 13 12\" fill=\"none\"><circle cx=\"6.35107\" cy=\"6\" r=\"6\" fill=\"url(#paint0_linear_12050_5252)\"><\/circle><defs><linearGradient id=\"paint0_linear_12050_5252\" x1=\"0.351074\" y1=\"6\" x2=\"12.3511\" y2=\"6\" gradientUnits=\"userSpaceOnUse\"><stop stop-color=\"#EF84E3\"><\/stop><stop offset=\"1\" stop-color=\"#AFCDF7\"><\/stop><\/linearGradient><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rapport du durabilit\u00e9 2025<\/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-e9eeaac elementor-widget elementor-widget-heading\" data-id=\"e9eeaac\" 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 r\u00e9v\u00e8lent les seconds rapports de durabilit\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b538dd2 elementor-widget elementor-widget-text-editor\" data-id=\"b538dd2\" 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 data-start=\"368\" data-end=\"706\">O\u00f9 en sont les entreprises du SBF 120 sur leur rapport de durabilit\u00e9 ? Un an apr\u00e8s les premi\u00e8res publications CSRD, <strong>les pratiques \u00e9voluent rapidement<\/strong>. Nous observons un passage progressif d\u2019une logique de <strong>mise en conformit\u00e9 r\u00e9glementaire vers une appropriation plus structur\u00e9e<\/strong> du standard et une mont\u00e9e en maturit\u00e9 des approches de reporting.<\/p><p data-start=\"855\" data-end=\"982\">Nous avons analys\u00e9 89 rapports de durabilit\u00e9 pour mesurer les \u00e9volutions entre la premi\u00e8re et la deuxi\u00e8me ann\u00e9e de publication.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e27123 elementor-widget elementor-widget-heading\" data-id=\"2e27123\" 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\">D\u00e9couvrez :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f87b4f8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f87b4f8\" 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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les \u00e9volutions observ\u00e9es entre les premiers et seconds rapports CSRD du SBF 120<\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les pratiques \u00e9mergentes les plus significatives  <\/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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ce que tout cela dit des grandes tendances \u00e0 venir <\/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>\n\t\t<div class=\"elementor-element elementor-element-2bb18ca e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"2bb18ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afa855f elementor-widget elementor-widget-html\" data-id=\"afa855f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    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-->\n<title>CSRD\u00a02025 : comment les entreprises font \u00e9voluer leur\u00a0rapport\u00a0de durabilit\u00e9 | Labrador Transparency<\/title>\n<meta name=\"description\" content=\"Analyse de 89 rapports de durabilit\u00e9 du SBF 120 un an apr\u00e8s les premi\u00e8res publications CSRD. \u00c9volutions, structuration et mont\u00e9e en maturit\u00e9 des pratiques de reporting.\" \/>\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\/etude-csrd-2025-analyse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD\u00a02025 : comment les entreprises font \u00e9voluer leur\u00a0rapport\u00a0de durabilit\u00e9 | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Analyse de 89 rapports de durabilit\u00e9 du SBF 120 un an 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