{"id":4500,"date":"2024-12-04T10:19:05","date_gmt":"2024-12-04T09:19:05","guid":{"rendered":"https:\/\/pkfbofidi.com\/wetsontwerp-houdende-omzetting-csrd\/"},"modified":"2025-02-04T11:43:42","modified_gmt":"2025-02-04T10:43:42","slug":"projet-de-loi-transposant-la-directive-csrd","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/projet-de-loi-transposant-la-directive-csrd\/","title":{"rendered":"Projet de loi transposant la directive CSRD"},"content":{"rendered":"<p>Le 28 novembre 2024, la Chambre des Repr\u00e9sentants a approuv\u00e9 le projet de loi relatif \u00e0 la mise en \u0153uvre de la directive CSRD (Corporate Sustainability Reporting Directive). Celle-ci impose aux entreprises des exigences \u00e9tendues en mati\u00e8re d\u2019informations concernant leur impact environnemental, leur responsabilit\u00e9 sociale et leurs pratiques de gouvernance. Avec cette approbation, la Belgique franchit une \u00e9tape importante vers des exigences plus strictes en mati\u00e8re de rapports et une plus grande importance accord\u00e9e aux pratiques commerciales durables. L\u2019entr\u00e9e en vigueur est pr\u00e9vue pour le d\u00e9but de l\u2019ann\u00e9e 2025. Ces nouvelles r\u00e8gles entreront en vigueur par \u00e9tapes.<\/p>\n<h2>De quoi s\u2019agit-il ?<\/h2>\n<p>Avec la mise en \u0153uvre de la directive CSRD, les grandes entreprises sont tenues d\u2019inclure et de publier des informations concernant le d\u00e9veloppement durable dans leur rapport annuel. Ce rapport doit \u00eatre conforme aux normes europ\u00e9ennes d\u2019information sur le d\u00e9veloppement durable (ESG) et comprendre des informations concernant l\u2019impact de l\u2019entreprise sur les questions de d\u00e9veloppement durable et l\u2019influence de celles-ci sur le d\u00e9veloppement, la performance et la situation financi\u00e8re de l\u2019entreprise.<\/p>\n<p>Un auditeur ou un r\u00e9viseur d\u2019entreprise doit examiner ce rapport de durabilit\u00e9 (ce que l\u2019on appelle \u00ab l\u2019assurance \u00bb). Il \u00e9value les informations relatives au d\u00e9veloppement durable en fonction des contr\u00f4les et des exigences en mati\u00e8re de documentation, afin de fournir aux tiers une assurance limit\u00e9e quant \u00e0 l\u2019exactitude et l\u2019exhaustivit\u00e9 de ces informations.<\/p>\n<h2>Pourquoi cette nouvelle obligation est-elle importante ?<\/h2>\n<p>La communication d\u2019informations sur les questions sociales et environnementales n\u2019a rien de nouveau. Depuis plusieurs ann\u00e9es, le Code des Soci\u00e9t\u00e9s et des Associations contient des r\u00e8gles relatives \u00e0 la divulgation d\u2019informations non financi\u00e8res et d\u2019informations sur la diversit\u00e9 par certaines grandes entreprises et certains groupes. Ces r\u00e8gles ont \u00e9t\u00e9 introduites pr\u00e9c\u00e9demment par la directive NFRD (Non-Financial Reporting Directive) sur l\u2019information non financi\u00e8re, dont les r\u00e8gles sont maintenant modernis\u00e9es et \u00e9tendues de mani\u00e8re sensible par la directive CSRD.<\/p>\n<p>Le champ d\u2019application de la l\u00e9gislation est donc \u00e9tendu, par exemple :<\/p>\n<ul>\n<li>toutes les soci\u00e9t\u00e9s qualifi\u00e9es de grandes entreprises ;<\/li>\n<li>toutes les soci\u00e9t\u00e9s cot\u00e9es sur un march\u00e9 r\u00e9glement\u00e9, sauf s\u2019il s\u2019agit de micro-entreprises.<\/li>\n<\/ul>\n<h2>Entreprises exon\u00e9r\u00e9es<\/h2>\n<p>Cette obligation ne s\u2019applique cependant pas \u00e0 toutes les entreprises. Seules les cat\u00e9gories d\u2019entreprises suivantes devront (\u00e0 terme) se conformer aux exigences de d\u00e9claration :<\/p>\n<ul>\n<li><strong>Soci\u00e9t\u00e9s cot\u00e9es en bourse<\/strong> dans l\u2019Union europ\u00e9enne. L\u2019obligation ne s\u2019applique pas uniquement aux grandes entreprises, mais aussi \u00e0 des PME et \u00e0 des entreprises non europ\u00e9ennes cot\u00e9es en bourse.<\/li>\n<li>Les grandes entreprises d\u00e9passant au moins deux seuils :<\/li>\n<li>Total du bilan : 25 000 000 euros<\/li>\n<li>Chiffre d\u2019affaires net : 50 000 000 euros<\/li>\n<li>250 personnes en moyenne au cours de l\u2019exercice<\/li>\n<li>Les petites et moyennes entreprises cot\u00e9es en bourse peuvent inclure et publier des informations simplifi\u00e9es sur le d\u00e9veloppement durable dans leur rapport annuel ;<\/li>\n<li>\u00c0 partir de l\u2019exercice 2028, les entreprises non europ\u00e9ennes qui exercent une activit\u00e9 \u00e9conomique dans l\u2019Union europ\u00e9enne par l\u2019interm\u00e9diaire d\u2019une filiale ou d\u2019une succursale europ\u00e9enne et r\u00e9alisent un chiffre d\u2019affaires net de plus de 150 millions d\u2019euros dans l\u2019Union europ\u00e9enne (pour chacune des deux derni\u00e8res ann\u00e9es cons\u00e9cutives).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Les PME non cot\u00e9es, les micro-entreprises et les organisations \u00e0 but non lucratif seront (provisoirement) exclues du champ d\u2019application, mais il est pr\u00e9f\u00e9rable qu\u2019elles en tiennent d\u00e9j\u00e0 compte dans leurs activit\u00e9s commerciales.<\/p>\n<h2>Quel est l\u2019impact sur votre entreprise ?<\/h2>\n<p>Dans un premier temps, la directive CSRD entrera en vigueur par \u00e9tapes \u00e0 commencer par les grandes entreprises qui ouvriront la voie d\u00e8s 2025. Les entreprises de taille moyenne suivront en 2026 et les PME disposeront encore d\u2019un d\u00e9lai jusqu\u2019en 2027 pour \u00e9tablir leur premier rapport.<\/p>\n<p>Bien que les entreprises de taille moyenne et les PME ne soient pas directement concern\u00e9es par la directive CSRD pour l\u2019instant, elles seront soumises aux nouvelles exigences de d\u00e9claration qui entreront (normalement) en vigueur en 2025.<\/p>\n<p>En effet, les grandes entreprises, qui rel\u00e8vent de la directive CSRD, demanderont \u00e0 leurs fournisseurs et \u00e0 leurs clients \u2013 y compris les PME \u2013 des informations sur les questions de durabilit\u00e9 pour r\u00e9pondre \u00e0 leurs propres exigences en mati\u00e8re de rapportage. Les PME pourront donc \u00eatre amen\u00e9es \u00e0 fournir des informations sur leur consommation d\u2019\u00e9nergie, leurs \u00e9missions de carbone, leurs conditions de travail ou l\u2019utilisation de mat\u00e9riaux durables.<\/p>\n<p>R\u00e9pondre \u00e0 ces questions peut s\u2019av\u00e9rer complexe et demande souvent du temps et des efforts, notamment pour les PME qui ne disposent pas toujours de l\u2019expertise interne ou des syst\u00e8mes n\u00e9cessaires \u00e0 l\u2019\u00e9laboration d\u2019un rapport complet sur le d\u00e9veloppement durable.<\/p>\n<h2>D\u00e9claration volontaire d\u2019informations sur le d\u00e9veloppement durable<\/h2>\n<p>Certaines entreprises qui ne sont pas tenues de publier des informations sur le d\u00e9veloppement durable, peuvent n\u00e9anmoins choisir de le faire volontairement pour diverses raisons. L\u2018<a href=\"https:\/\/www.efrag.org\/en\" target=\"_blank\" rel=\"noopener\">EFRAG<\/a> \u00e9laborera \u00e0 cette fin une norme informelle pour les rapports concernant le d\u00e9veloppement durable.<\/p>\n<h2>Nos experts juridiques de PKF BOFIDI se feront un plaisir de vous aider<\/h2>\n<p>Les obligations de d\u00e9claration, impos\u00e9es par la directive CSRD, entreront in\u00e9vitablement bient\u00f4t en vigueur en Belgique. Il est donc essentiel que les entreprises s\u2019y pr\u00e9parent d\u00e8s \u00e0 pr\u00e9sent.<\/p>\n<p>Vous avez des questions concernant la transposition de la directive CSRD ou son impact sur votre entreprise ? Dans ce cas, n\u2019h\u00e9sitez pas \u00e0 nous <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\">contacter<\/a>. Nos experts juridiques de PKF BOFIDI vous aideront volontiers \u00e0 r\u00e9pondre \u00e0 toutes vos questions sur la durabilit\u00e9.<\/p>\n<p>En outre, nos coll\u00e8gues de PKF BOFIDI Consulting sont pr\u00eats \u00e0 vous assister dans l\u2019\u00e9laboration, la mise en \u0153uvre et le suivi de votre strat\u00e9gie de d\u00e9veloppement durable.<\/p>\n<p>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Flor Vertommen, sp\u00e9cialiste du droit des soci\u00e9t\u00e9s et des fusions-acquisitions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le projet de loi visant \u00e0 transposer la directive sur les rapports de durabilit\u00e9 des entreprises (CSRD) pr\u00e9voit de nouvelles obligations en mati\u00e8re de rapports de durabilit\u00e9. Cet article pr\u00e9sente les principaux changements et ce qu&rsquo;ils signifient pour votre entreprise. <\/p>\n","protected":false},"author":1,"featured_media":1853,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[228,170],"class_list":["post-4500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-legal-fr-2","tag-pkf-bofidi-legal-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Projet de loi transposant la directive CSRD | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/projet-de-loi-transposant-la-directive-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projet de loi transposant la directive CSRD\" \/>\n<meta property=\"og:description\" content=\"Le projet de loi visant \u00e0 transposer la directive sur les rapports de durabilit\u00e9 des entreprises (CSRD) pr\u00e9voit de nouvelles obligations en mati\u00e8re de rapports de durabilit\u00e9. 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