{"id":14693,"date":"2025-07-25T08:00:00","date_gmt":"2025-07-25T06:00:00","guid":{"rendered":"https:\/\/www.cvs-avocats.com\/?p=14693"},"modified":"2025-07-23T16:19:20","modified_gmt":"2025-07-23T14:19:20","slug":"le-reporting-de-durabilite","status":"publish","type":"post","link":"https:\/\/www.cvs-avocats.com\/fr\/le-reporting-de-durabilite\/","title":{"rendered":"Reporting de durabilit\u00e9 : quelles obligations pour les entreprises ?"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\">France-Olivia Kwan, avocat directeur, et Pierre Cornille, avocat, au bureau de Paris, s\u2019expriment dans un article d&rsquo;OptionFinance sur l&rsquo;entr\u00e9e en vigueur de la directive CSRD et la Taxonomie verte lors du reporting de durabilit\u00e9.<br>Tous deux s&rsquo;expriment sur la volont\u00e9 de mieux coordonner la lutte contre la fraude, mais alertent sur les limites juridiques et pratiques de certaines mesures, notamment en mati\u00e8re de suspension des aides et de d\u00e9finition des comportements frauduleux.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-animated-link\"><a class=\"wp-block-button__link wp-element-button\">Lire l&rsquo;article<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>(R\u00e9serv\u00e9 uniquement aux abonn\u00e9s)<\/em><\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Avec le r\u00e8glement SFDR, la directive CSRD et la Taxonomie verte, l\u2019Union europ\u00e9enne impose aux entreprises une transparence accrue en mati\u00e8re de durabilit\u00e9. Ce cadre ambitieux fait entrer les crit\u00e8res ESG dans l\u2019univers des donn\u00e9es financi\u00e8res, tout en soulevant des enjeux de mise en \u0153uvre pour les acteurs \u00e9conomiques. Tour d\u2019horizon des principales obligations et de leurs interconnexions.<\/p>\n","protected":false},"author":16,"featured_media":14694,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[18,15],"tags":[],"class_list":["post-14693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","category-publications"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/14693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/comments?post=14693"}],"version-history":[{"count":0,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/posts\/14693\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media\/14694"}],"wp:attachment":[{"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/media?parent=14693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/categories?post=14693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cvs-avocats.com\/fr\/wp-json\/wp\/v2\/tags?post=14693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}