{"id":2056,"date":"2025-04-22T07:32:16","date_gmt":"2025-04-22T07:32:16","guid":{"rendered":"https:\/\/aplanet.org\/fr\/ressources\/?p=2056"},"modified":"2025-04-22T07:32:22","modified_gmt":"2025-04-22T07:32:22","slug":"omnibus-impacts-potentiels-csrd-csddd-taxonomie","status":"publish","type":"post","link":"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/","title":{"rendered":"Omnibus : Impacts Potentiels sur la CSRD, la CSDDD et la Taxonomie Verte"},"content":{"rendered":"\n<p>Propos\u00e9 par <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en?prefLang=fr\">la Commission europ\u00e9enne en f\u00e9vrier 2025<\/a>, l&rsquo;<strong>Omnibus<\/strong> vise \u00e0 r\u00e9duire les charges administratives et \u00e0 simplifier le reporting en mati\u00e8re de durabilit\u00e9. Cette initiative l\u00e9gislative pourrait transformer la mani\u00e8re dont les entreprises europ\u00e9ennes abordent la performance extra-financi\u00e8re (<strong>ESG<\/strong>).<\/p>\n\n\n\n<p>Pour les organisations d\u00e9sirant rester leaders dans la transition durable, comprendre ces \u00e9volutions n\u2019est pas une option. L&rsquo;Omnibus ne se contente pas de reporter certains d\u00e9lais : il red\u00e9finit les seuils d\u2019application, la nature des obligations et les donn\u00e9es \u00e0 publier. Chez APLANET, nous y voyons une opportunit\u00e9 d&rsquo;acc\u00e9l\u00e9rer la maturit\u00e9 ESG des entreprises.<\/p>\n\n\n\n<p><strong>Que contient l<\/strong>&lsquo;<strong>Omnibus ?<\/strong><\/p>\n\n\n\n<p>Il regroupe cinq textes r\u00e9glementaires, dont trois principaux affectant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La <strong>CSRD<\/strong> (directive sur les rapports de durabilit\u00e9)<\/li>\n\n\n\n<li>La <strong>CSDDD<\/strong> (directive sur la diligence raisonnable)<\/li>\n\n\n\n<li>La <strong>Taxonomie verte<\/strong> de l\u2019UE<\/li>\n<\/ul>\n\n\n\n<p>L\u2019objectif est de simplifier la conformit\u00e9, harmoniser les obligations et donner aux entreprises plus de temps pour s\u2019adapter.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#CSRD_Des_Seuils_Releves_Moins_dEntreprises_Concernees\" >CSRD : Des Seuils Relev\u00e9s, Moins d\u2019Entreprises Concern\u00e9es<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#ESRS_Moins_Complexes_Toujours_Strategiques\" >ESRS : Moins Complexes, Toujours Strat\u00e9giques<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#CSDDD_Une_Diligence_Raisonnable_Allegee_et_Progressive\" >CSDDD : Une Diligence Raisonnable All\u00e9g\u00e9e et Progressive<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#Taxonomie_Verte_Allegement_Options_et_Clarte\" >Taxonomie Verte : All\u00e9gement, Options et Clart\u00e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#Si_lOmnibus_Est_Approuve_Quoi_Anticiper\" >Si l\u2019Omnibus Est Approuv\u00e9 : Quoi Anticiper ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#Si_lOmnibus_Est_Rejete_Pourquoi_Agir_Quand_Meme\" >Si l\u2019Omnibus Est Rejet\u00e9 : Pourquoi Agir Quand M\u00eame ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#Prochaines_Etapes_Comment_APLANET_Vous_Accompagne\" >Prochaines \u00c9tapes : Comment APLANET Vous Accompagne<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#LESG_Nest_Pas_Mort_Il_Change\" >L\u2019ESG N\u2019est Pas Mort : Il Change<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/fr\/ressources\/omnibus-impacts-potentiels-csrd-csddd-taxonomie\/#Vous_Souhaitez_Aller_Plus_Loin\" >Vous Souhaitez Aller Plus Loin ?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CSRD_Des_Seuils_Releves_Moins_dEntreprises_Concernees\"><\/span><strong>CSRD : Des Seuils Relev\u00e9s, Moins d\u2019Entreprises Concern\u00e9es<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Au lieu des entreprises \u00e0 partir de 250 salari\u00e9s, la CSRD ne s\u2019appliquerait qu\u2019aux structures avec <strong>1 000 salari\u00e9s et 50M\u20ac de chiffre d\u2019affaires (ou 25M\u20ac de bilan)<\/strong>. Cela exclut environ 80 % des entreprises auparavant concern\u00e9es.<\/p>\n\n\n\n<p>Autres ajustements importants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Report de 2 ans<\/strong> pour les vagues 2 et 3<\/li>\n\n\n\n<li><strong>Exon\u00e9ration des PME cot\u00e9es<\/strong><\/li>\n\n\n\n<li><strong>Cadre volontaire VSME<\/strong> pour les PME souhaitant publier un reporting ESG simplifi\u00e9<\/li>\n<\/ul>\n\n\n\n<p>Chez APLANET, nous accompagnons nos clients pour <strong>anticiper et renforcer leurs processus ESG<\/strong> durant ce temps suppl\u00e9mentaire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ESRS_Moins_Complexes_Toujours_Strategiques\"><\/span><strong>ESRS : Moins Complexes, Toujours Strat\u00e9giques<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les <strong>Normes europ\u00e9ennes de reporting en durabilit\u00e9 (ESRS)<\/strong> sont \u00e9galement r\u00e9vis\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>70 % de points de donn\u00e9es en moins<\/strong><\/li>\n\n\n\n<li><strong>Suppression des normes sectorielles<\/strong><\/li>\n\n\n\n<li><strong>Clarification des exigences ambig\u00fces<\/strong><\/li>\n<\/ul>\n\n\n\n<p>La <strong>double mat\u00e9rialit\u00e9<\/strong> reste obligatoire. Les entreprises doivent analyser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019impact de la durabilit\u00e9 sur leurs finances<\/li>\n\n\n\n<li>Leur propre impact sur l\u2019environnement et la soci\u00e9t\u00e9<\/li>\n<\/ul>\n\n\n\n<p>Ce principe reste fondamental pour garantir la <strong>transparence, la redevabilit\u00e9 et l\u2019acc\u00e8s au financement durable<\/strong>. Et c\u2019est exactement ce que facilite la plateforme APLANET.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CSDDD_Une_Diligence_Raisonnable_Allegee_et_Progressive\"><\/span><strong>CSDDD : Une Diligence Raisonnable All\u00e9g\u00e9e et Progressive<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Voici les principaux changements propos\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Application progressive \u00e0 partir de 2028<\/strong><\/li>\n\n\n\n<li><strong>Reporting limit\u00e9 aux fournisseurs directs<\/strong> sauf risque av\u00e9r\u00e9<\/li>\n\n\n\n<li><strong>Cycle d\u2019\u00e9valuation de la cha\u00eene de valeur \u00e9tendu \u00e0 5 ans<\/strong><\/li>\n\n\n\n<li><strong>Suppression des sanctions \u00e0 l\u2019\u00e9chelle de l\u2019UE<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Les plans de transition climatique devront \u00eatre d\u00e9crits, mais sans obligation de r\u00e9sultat. Ce changement permet aux entreprises de <strong>se focaliser sur la strat\u00e9gie ESG, pas seulement sur la conformit\u00e9<\/strong>.<\/p>\n\n\n\n<p>APLANET vous aide \u00e0 transformer la diligence raisonnable en avantage comp\u00e9titif gr\u00e2ce \u00e0 la <strong>data intelligente et l\u2019automatisation ESG<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxonomie_Verte_Allegement_Options_et_Clarte\"><\/span><strong>Taxonomie Verte : All\u00e9gement, Options et Clart\u00e9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>La Taxonomie ne s\u2019appliquerait qu\u2019aux entreprises avec <strong>\u2265 1 000 salari\u00e9s et 450M\u20ac de chiffre d\u2019affaires<\/strong>.<\/p>\n\n\n\n<p>Changements cl\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Optionnelle pour les PME<\/strong><\/li>\n\n\n\n<li><strong>Exemption pour activit\u00e9s &lt;10 % du CA<\/strong><\/li>\n\n\n\n<li><strong>Reporting partiel autoris\u00e9<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Les crit\u00e8res DNSH (\u00ab\u00a0ne pas nuire de mani\u00e8re significative\u00a0\u00bb) sont simplifi\u00e9s, all\u00e9geant la charge des <strong>banques et institutions financi\u00e8res<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Si_lOmnibus_Est_Approuve_Quoi_Anticiper\"><\/span><strong>Si l\u2019Omnibus Est Approuv\u00e9 : Quoi Anticiper ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Moins d\u2019entreprises concern\u00e9es<\/li>\n\n\n\n<li>Moins d\u2019obligations de reporting<\/li>\n\n\n\n<li>Plus de temps pour structurer sa strat\u00e9gie ESG<\/li>\n<\/ul>\n\n\n\n<p>Mais l\u2019incertitude r\u00e8gne encore. Chez APLANET, nous encourageons les entreprises \u00e0 ne pas attendre. <strong>Les attentes des investisseurs et parties prenantes ne ralentissent pas.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Si_lOmnibus_Est_Rejete_Pourquoi_Agir_Quand_Meme\"><\/span><strong>Si l\u2019Omnibus Est Rejet\u00e9 : Pourquoi Agir Quand M\u00eame ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les exigences actuelles de la CSRD et de la Taxonomie resteraient alors en vigueur, dont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La double mat\u00e9rialit\u00e9<\/li>\n\n\n\n<li>Le reporting sectoriel<\/li>\n\n\n\n<li>L\u2019analyse compl\u00e8te de la cha\u00eene de valeur<\/li>\n<\/ul>\n\n\n\n<p>Le non-respect entra\u00eenerait : amendes, perte de cr\u00e9dibilit\u00e9, et difficult\u00e9s d\u2019acc\u00e8s aux <strong>financements responsables<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prochaines_Etapes_Comment_APLANET_Vous_Accompagne\"><\/span><strong>Prochaines \u00c9tapes : Comment APLANET Vous Accompagne<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Adopt\u00e9 ou non, l\u2019Omnibus ne change pas le fond : <strong>le reporting ESG est devenu une obligation strat\u00e9gique.<\/strong> Voici comment avancer :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Surveillez les actualit\u00e9s r\u00e9glementaires<\/strong><\/li>\n\n\n\n<li><strong>Faites un audit ESG interne<\/strong> pour identifier les manques<\/li>\n\n\n\n<li><strong>Dialoguez avec vos parties prenantes<\/strong> sur leurs attentes ESG<\/li>\n\n\n\n<li><strong>Envisagez un reporting volontaire via le cadre VSME<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Chez APLANET, nous automatisons le reporting ESG (CSRD, GRI, ISSB&#8230;), offrons des insights temps r\u00e9el et r\u00e9duisons vos co\u00fbts de conformit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LESG_Nest_Pas_Mort_Il_Change\"><\/span><strong>L\u2019ESG N\u2019est Pas Mort : Il Change<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>L&rsquo;Omnibus ne remet pas en cause l\u2019ambition ESG. Il la rend plus strat\u00e9gique. Les entreprises qui anticipent aujourd\u2019hui seront celles qui b\u00e9n\u00e9ficieront demain.<\/p>\n\n\n\n<p><strong>Construisons l\u2019avenir, une d\u00e9cision data-driven \u00e0 la fois.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vous_Souhaitez_Aller_Plus_Loin\"><\/span><strong>Vous Souhaitez Aller Plus Loin ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nous avons con\u00e7u un <strong>Guide complet de l&rsquo;Omnibus<\/strong> d\u00e9taillant tous les changements CSRD, CSDDD et Taxonomie, avec leurs impacts pratiques.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/aplanet.org\/campaign\/omnibus-package-fr\/\">T\u00e9l\u00e9chargez le guide ici<\/a><\/strong> pour prendre une longueur d\u2019avance sur votre plan ESG.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"color:#000000\" class=\"tadv-color\">Abonnez-vous \u00e0 notre centre de ressources pour vous tenir inform\u00e9 des derni\u00e8res tendances du secteur.<\/span><\/strong><\/p>\n\n\n<p><!--[if lte IE 8]>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2-legacy.js\"><\/script>\n<![endif]--><br \/>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n\tregion: \"na1\",\n\tportalId: \"5618409\",\n\tformId: \"7a59053c-b3f3-45ec-a43c-5cf9e4f2e0bb\"\n});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Propos\u00e9 par la Commission europ\u00e9enne en f\u00e9vrier 2025, l&rsquo;Omnibus vise \u00e0 r\u00e9duire les charges administratives et \u00e0 simplifier le reporting en mati\u00e8re de durabilit\u00e9. Cette initiative l\u00e9gislative pourrait transformer la mani\u00e8re dont les entreprises europ\u00e9ennes abordent la performance extra-financi\u00e8re (ESG). Pour les organisations d\u00e9sirant rester leaders dans la transition durable, comprendre ces \u00e9volutions n\u2019est pas [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2065,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","footnotes":""},"categories":[2],"tags":[60,64,26,97],"class_list":{"0":"post-2056","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-articles","8":"tag-developpement-durable","9":"tag-durabilite","10":"tag-esg","11":"tag-gouvernance","12":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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