{"id":8499,"date":"2023-06-14T00:00:00","date_gmt":"2023-06-14T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/exit-la-dpef-vive-le-rapport-de-durabilite\/"},"modified":"2025-08-18T04:28:22","modified_gmt":"2025-08-18T03:28:22","slug":"exit-la-dpef-vive-le-rapport-de-durabilite","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/fr\/blog\/exit-la-dpef-vive-le-rapport-de-durabilite\/","title":{"rendered":"Exit la DPEF, vive le Rapport de durabilit\u00e9\u00a0!"},"content":{"rendered":"\n\n\n

Jeudi 15 juin 2023<\/em><\/p>\n\n\n\n

La prochaine entr\u00e9e en application de la directive CSRD va bouleverser l\u2019information extra financi\u00e8re. Le Rapport de durabilit\u00e9 remplacera la DPEF. Les entreprises vont devoir s\u2019engager sur du concret, des preuves, sur leur mod\u00e8le d\u2019affaires, leurs risques, leurs actions, leurs r\u00e9sultats, le tout encadr\u00e9 par des nouvelles Normes europ\u00e9ennes relatives aux rapports sur le d\u00e9veloppement durable (ESRS). <\/strong><\/em><\/p>\n\n\n\n

Entretien avec Fran\u00e7ois Morau, Directeur du p\u00f4le conseil, Labrador<\/strong><\/p>\n\n\n\n

Pourquoi est-il si important de se mettre sans attendre sur la CSRD ?  <\/strong><\/p>\n\n\n\n

Pour une raison tr\u00e8s simple, c\u2019est un nouveau gros chantier qui arrive pour les entreprises. Il va y avoir une quantit\u00e9 importante d\u2019indicateurs \u00e0 remonter. Et cela concerne de nouvelles directions, la RSE bien entendu mais aussi la finance et la consolidation qui peuvent porter cet exercice de reporting. Cela va impliquer beaucoup de changements en interne, et Labrador est l\u00e0 car la p\u00e9dagogie et la transparence sont n\u00e9cessaires.  Il va s\u2019agir de changer les mod\u00e8les d\u2019affaires, de revoir la fa\u00e7on dont les entreprises se pr\u00e9sentent.
Pour m\u00e9moire, la Commission europ\u00e9enne a publi\u00e9 le 9 juin dernier le premier acte d\u00e9l\u00e9gu\u00e9 relatif \u00e0 la directive sur le reporting ESG des entreprises (Corporate sustainability reporting directive, CSRD). Ce texte compl\u00e8te cette directive adopt\u00e9e en d\u00e9cembre 2022, qui devrait (si tout se passe bien) \u00eatre transpos\u00e9e en droit fran\u00e7ais d\u2019ici d\u00e9cembre 2023. La D\u00e9claration de performance extra-financi\u00e8re (DPEF) s\u2019appellera alors Rapport de durabilit\u00e9. Ce document s\u2019appuiera sur des normes et indicateurs de publications pr\u00e9cis, les nouvelles Normes europ\u00e9ennes relatives aux rapports sur le d\u00e9veloppement durable (ESRS). Objectif : standardiser et favoriser la comparabilit\u00e9 des informations extra-financi\u00e8res.<\/p>\n\n\n\n

\n

\u00ab Il va falloir expliquer en quoi le mod\u00e8le d\u2019affaires et la strat\u00e9gie de l\u2019entreprise sont compatibles avec les transitions soci\u00e9tales et environnementales \u00bb<\/em><\/p>\n<\/blockquote>\n\n\n\n

Quelles vont \u00eatre les principales \u00e9volutions de contenu entre la DPEF et le futur Rapport de durabilit\u00e9 ? <\/strong><\/p>\n\n\n\n

Beaucoup de choses sur le fond. Dans la DPEF, chacun pr\u00e9sente son mod\u00e8le d\u2019affaires. Un peu comme cela l\u2019arrange. Dans le Rapport de durabilit\u00e9, il va falloir expliquer en quoi le mod\u00e8le d\u2019affaires et la strat\u00e9gie de l\u2019entreprise sont compatibles avec les transitions soci\u00e9tales et environnementales. Autre exemple, l\u2019approche par les risques pour l\u2019entreprise que l\u2019on retrouve dans la DPEF, va se transformer en approche par l\u2019impact. Dans son rapport de durabilit\u00e9, l\u2019entreprise va devoir rendre compte de son impact et de sa capacit\u00e9 \u00e0 ma\u00eetriser \/ limiter son impact. Autre changement, les entreprises \u00e9taient assez libres dans la pr\u00e9sentation de leurs r\u00e9alisations. Demain, il va falloir privil\u00e9gier l\u2019approche par le r\u00e9el, les faits, les preuves, les plans d\u2019actions, les mesures de performance\u2026 D\u2019une mani\u00e8re plus g\u00e9n\u00e9rale, si la libert\u00e9 de ton \u00e9tait de mise dans la DPEF, le Rapport de durabilit\u00e9 exige la neutralit\u00e9 dans la pr\u00e9sentation des informations.
Enfin pour ce qui est des r\u00e9sultats (KPI), le format des publications sera encadr\u00e9 avec les fameuses ESRS.<\/p>\n\n\n\n

\n

\u00ab Notre mission : valoriser l\u2019information extra-financi\u00e8re pour le lecteur \u00bb<\/em><\/p>\n<\/blockquote>\n\n\n\n

Pourquoi prenez-vous aujourd\u2019hui la parole ici dans le blog sur ce sujet ?<\/strong><\/p>\n\n\n\n

Ce n\u2019est effectivement pas dans nos habitudes. Mais de longue date, c\u2019est un engagement fort de notre part. Et aujourd\u2019hui nous accompagnons cette transition, voire mutation, de l\u2019information extra-financi\u00e8re qui doit \u00eatre trait\u00e9e au mieux, c\u2019est-\u00e0-dire avec le m\u00eame niveau d\u2019exigence et d\u2019importance que l\u2019information financi\u00e8re. Et ce le plus t\u00f4t possible, c\u2019est-\u00e0-dire maintenant !
Chez Labrador, nous suivons de pr\u00e8s l\u2019int\u00e9r\u00eat et les attentes du lecteur. Au-del\u00e0 de la conformit\u00e9 \u00e0 la r\u00e9glementation, que nous traitons par une analyse de l\u2019existant pour mesurer l\u2019\u00e9cart par rapport la r\u00e8glementation future, notre travail est de d\u00e9finir la mani\u00e8re dont l\u2019information sera la plus utile pour le lecteur, et donc pour l\u2019entreprise.  Ce \u00ab Gap Analysis \u00bb est donc accompagn\u00e9 d\u2019\u00e9l\u00e9ments de conseils suppl\u00e9mentaires (recommandations, structuration de l\u2019information, revue des avis d\u2019analystes, audit de transparence sur les crit\u00e8res ESG, Benchmarks\u2026) afin d\u2019accompagner les \u00e9metteurs dans leur travail.
Notre mission est la suivante : r\u00e9aliser un Rapport de durabilit\u00e9 conforme mais qui valorise la performance extra-financi\u00e8re de l\u2019entreprise, en termes d\u2019accessibilit\u00e9, de compr\u00e9hension et donc de clart\u00e9.<\/p>\n\n\n\n

Propos recueillis par Be\u00f1at Caujolle<\/em><\/p>\n\n\n\n

\n
\n

La Commission europ\u00e9enne a publi\u00e9 son projet d\u2019acte et ouvre une consultation de 4 semaines<\/strong><\/p>\n\n\n\n

La Commission europ\u00e9enne a publi\u00e9 le 9 juin le premier acte d\u00e9l\u00e9gu\u00e9 relatif \u00e0 la directive sur le reporting ESG des entreprises (Corporate sustainability reporting directive, CSRD). Elle a ouvert une p\u00e9riode de consultation du 9 juin au 7 juillet.
Comme le craignaient de nombreux observateurs, ce texte revoit sensiblement \u00e0 la baisse les ambitions initiales de la Commission de cr\u00e9er un v\u00e9ritable standard de reporting ESG obligatoire pour toutes les entreprises.<\/p>\n\n\n\n

\nhttps:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-Normes-europeennes-dinformation-en-matiere-de-durabilite-premier-ensemble-de-normes_fr\n<\/div><\/figure>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Jeudi 15 juin 2023 La prochaine entr\u00e9e en application de la directive CSRD va bouleverser l\u2019information extra financi\u00e8re. Le Rapport de durabilit\u00e9 remplacera la DPEF. Les entreprises vont devoir s\u2019engager sur du concret, des preuves, sur leur mod\u00e8le d\u2019affaires, leurs risques, leurs actions, leurs r\u00e9sultats, le tout encadr\u00e9 par des nouvelles Normes europ\u00e9ennes relatives aux […]<\/p>\n","protected":false},"author":26,"featured_media":8501,"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-8499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-durabilite"],"acf":[],"yoast_head":"\nExit la DPEF, vive le Rapport de durabilit\u00e9\u00a0! | Labrador Transparency<\/title>\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\/exit-la-dpef-vive-le-rapport-de-durabilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exit la DPEF, vive le Rapport de durabilit\u00e9\u00a0! | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Jeudi 15 juin 2023 La prochaine entr\u00e9e en application de la directive CSRD va bouleverser l\u2019information extra financi\u00e8re. 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