{"id":93869,"date":"2026-05-17T20:33:35","date_gmt":"2026-05-17T20:33:35","guid":{"rendered":"https:\/\/teeptrak.com\/csrd-reporting-durable-2026\/"},"modified":"2026-05-17T20:33:39","modified_gmt":"2026-05-17T20:33:39","slug":"csrd-reporting-durable-2026","status":"publish","type":"post","link":"https:\/\/teeptrak.com\/fr\/csrd-reporting-durable-2026\/","title":{"rendered":"CSRD et reporting durable en 2026 : conformit\u00e9 directive UE et impact industrie"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_row _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_text _builder_version=\u00a0\u00bb4.27&Prime;]<\/p>\n<h1>CSRD et reporting durable en 2026 : conformit\u00e9 directive UE et impact industrie<\/h1>\n<p><strong>Derni\u00e8re mise \u00e0 jour : 17 mai 2026.<\/strong> La directive CSRD (Corporate Sustainability Reporting Directive, UE 2022\/2464) est entr\u00e9e en application en 2024 et d\u00e9ploie progressivement ses exigences jusqu&rsquo;en 2028 selon la taille des entreprises. Cet article documente le p\u00e9rim\u00e8tre, le calendrier, les ESRS, et l&rsquo;impact concret sur les industriels.<\/p>\n<h2>La CSRD en synth\u00e8se<\/h2>\n<p>La CSRD succ\u00e8de \u00e0 la NFRD (Non-Financial Reporting Directive de 2014) avec un p\u00e9rim\u00e8tre \u00e9largi et des exigences harmonis\u00e9es par les ESRS (European Sustainability Reporting Standards). Objectifs :<\/p>\n<ul>\n<li>\u00c9largir le p\u00e9rim\u00e8tre des entreprises soumises au reporting durabilit\u00e9<\/li>\n<li>Standardiser le contenu via les ESRS (12 normes publi\u00e9es 2023-2025)<\/li>\n<li>Renforcer l&rsquo;auditabilit\u00e9 via audit externe obligatoire<\/li>\n<li>Imposer la double mat\u00e9rialit\u00e9 (financi\u00e8re + impact)<\/li>\n<\/ul>\n<h2>Le p\u00e9rim\u00e8tre CSRD : qui est concern\u00e9 ?<\/h2>\n<table>\n<thead>\n<tr>\n<th>Cat\u00e9gorie<\/th>\n<th>Seuils<\/th>\n<th>Premi\u00e8re ann\u00e9e reporting<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Grandes entreprises cot\u00e9es (d\u00e9j\u00e0 NFRD)<\/td>\n<td>\u2265 500 salari\u00e9s<\/td>\n<td>FY 2024 (rapport 2025)<\/td>\n<\/tr>\n<tr>\n<td>Grandes entreprises non cot\u00e9es<\/td>\n<td>2 crit\u00e8res sur 3 : 250 salari\u00e9s, 50 M\u20ac CA, 25 M\u20ac bilan<\/td>\n<td>FY 2025 (rapport 2026)<\/td>\n<\/tr>\n<tr>\n<td>PME cot\u00e9es<\/td>\n<td>10-250 salari\u00e9s (exclusion micro)<\/td>\n<td>FY 2026 (rapport 2027), option diff\u00e9r\u00e9e 2028<\/td>\n<\/tr>\n<tr>\n<td>Entreprises non UE<\/td>\n<td>150 M\u20ac CA UE + filiale\/succursale UE<\/td>\n<td>FY 2028 (rapport 2029)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pour les industriels fran\u00e7ais, la grande majorit\u00e9 des ETI et grandes entreprises sont concern\u00e9es d\u00e8s 2025-2026. PME cot\u00e9es et filiales d&rsquo;entreprises non UE suivent en 2027-2029.<\/p>\n<h2>Les 12 ESRS publi\u00e9s 2023-2025<\/h2>\n<table>\n<thead>\n<tr>\n<th>Code<\/th>\n<th>Sujet<\/th>\n<th>Cat\u00e9gorie<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>ESRS 1<\/td>\n<td>Exigences g\u00e9n\u00e9rales<\/td>\n<td>Cross-cutting<\/td>\n<\/tr>\n<tr>\n<td>ESRS 2<\/td>\n<td>Informations g\u00e9n\u00e9rales<\/td>\n<td>Cross-cutting<\/td>\n<\/tr>\n<tr>\n<td>ESRS E1<\/td>\n<td>Climat (Climate change)<\/td>\n<td>Environnement<\/td>\n<\/tr>\n<tr>\n<td>ESRS E2<\/td>\n<td>Pollution<\/td>\n<td>Environnement<\/td>\n<\/tr>\n<tr>\n<td>ESRS E3<\/td>\n<td>Eau et ressources marines<\/td>\n<td>Environnement<\/td>\n<\/tr>\n<tr>\n<td>ESRS E4<\/td>\n<td>Biodiversit\u00e9 et \u00e9cosyst\u00e8mes<\/td>\n<td>Environnement<\/td>\n<\/tr>\n<tr>\n<td>ESRS E5<\/td>\n<td>\u00c9conomie circulaire et ressources<\/td>\n<td>Environnement<\/td>\n<\/tr>\n<tr>\n<td>ESRS S1<\/td>\n<td>Effectifs propres<\/td>\n<td>Social<\/td>\n<\/tr>\n<tr>\n<td>ESRS S2<\/td>\n<td>Travailleurs cha\u00eene de valeur<\/td>\n<td>Social<\/td>\n<\/tr>\n<tr>\n<td>ESRS S3<\/td>\n<td>Communaut\u00e9s affect\u00e9es<\/td>\n<td>Social<\/td>\n<\/tr>\n<tr>\n<td>ESRS S4<\/td>\n<td>Consommateurs et utilisateurs<\/td>\n<td>Social<\/td>\n<\/tr>\n<tr>\n<td>ESRS G1<\/td>\n<td>Conduite des affaires<\/td>\n<td>Gouvernance<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L&rsquo;industriel applique chaque ESRS selon le r\u00e9sultat de l&rsquo;analyse de double mat\u00e9rialit\u00e9 (cf. <a href=\"https:\/\/teeptrak.com\/iso-14001-management-environnemental-2026\/\">ISO 14001 et double mat\u00e9rialit\u00e9<\/a>) : seuls les ESRS mat\u00e9riels font l&rsquo;objet d&rsquo;un reporting d\u00e9taill\u00e9.<\/p>\n<h2>L&rsquo;ESRS E1 (Climat) en d\u00e9tail pour industriels<\/h2>\n<p>L&rsquo;ESRS E1 est typiquement mat\u00e9riel pour la grande majorit\u00e9 des industriels. Exigences principales :<\/p>\n<ul>\n<li><strong>Plan de transition climatique<\/strong> : alignement Accord de Paris (1,5 \u00b0C), trajectoire de r\u00e9duction, leviers identifi\u00e9s<\/li>\n<li><strong>\u00c9missions Scope 1, 2, 3<\/strong> : mesure et publication selon GHG Protocol (cf. <a href=\"https:\/\/teeptrak.com\/scope-1-2-3-industrie-2026\/\">Scope 1-2-3<\/a>)<\/li>\n<li><strong>Cibles de r\u00e9duction<\/strong> : court (2030), moyen (2040), long terme (2050), valid\u00e9es id\u00e9alement par SBTi (Science Based Targets initiative)<\/li>\n<li><strong>Performance \u00e9nerg\u00e9tique<\/strong> : consommations par source, intensit\u00e9 \u00e9nerg\u00e9tique, \u00e9nergies renouvelables<\/li>\n<li><strong>Risques et opportunit\u00e9s climatiques<\/strong> : risques physiques (aigus, chroniques) et de transition (politique, technologie, march\u00e9, r\u00e9putation)<\/li>\n<\/ul>\n<h2>L&rsquo;audit CSRD obligatoire<\/h2>\n<p>La CSRD impose un audit externe du rapport de durabilit\u00e9 :<\/p>\n<ul>\n<li><strong>2024-2027<\/strong> : audit limit\u00e9 (limited assurance) &#8211; v\u00e9rification que rien n&rsquo;attire l&rsquo;attention de l&rsquo;auditeur sur des incoh\u00e9rences<\/li>\n<li><strong>\u00c0 partir 2028<\/strong> : audit raisonnable (reasonable assurance) &#8211; niveau d&rsquo;assurance \u00e9quivalent \u00e0 l&rsquo;audit financier<\/li>\n<\/ul>\n<p>L&rsquo;auditabilit\u00e9 impose une discipline de mesure et de documentation : sources de donn\u00e9es identifi\u00e9es, m\u00e9thodologies document\u00e9es, tra\u00e7abilit\u00e9 des calculs, contr\u00f4le interne sur les donn\u00e9es ESG. Sans plateforme TRS et donn\u00e9es structur\u00e9es, l&rsquo;auditabilit\u00e9 est tr\u00e8s difficile \u00e0 atteindre.<\/p>\n    <div class=\"teeptrak-form-container \">\n        <h3 class=\"teeptrak-form-title\">D\u00e9mo plateforme TRS + donn\u00e9es auditables pour CSRD ESRS E1<\/h3>                \n        <form id=\"teeptrak-6a0aa95b5a681\" class=\"teeptrak-form\" data-form-type=\"demo_request\">\n            <div style=\"position:absolute;left:-9999px;\"><input type=\"text\" name=\"website_url\" value=\"\" tabindex=\"-1\"><input type=\"text\" name=\"fax_number\" value=\"\" tabindex=\"-1\"><\/div>            \n            <div class=\"teeptrak-form-row teeptrak-form-row-half\">                <div class=\"teeptrak-form-field\">\n                    <label>Prenom <span class=\"required\">*<\/span><\/label>                    \n                                            <input type=\"text\" name=\"first_name\" required placeholder=\"\">\n                                    <\/div>\n                            <div class=\"teeptrak-form-field\">\n                    <label>Nom <span class=\"required\">*<\/span><\/label>                    \n                                            <input type=\"text\" name=\"last_name\" required placeholder=\"\">\n                                    <\/div>\n                            <div class=\"teeptrak-form-field\">\n                    <label>Email <span class=\"required\">*<\/span><\/label>                    \n                                            <input type=\"email\" name=\"email\" required placeholder=\"\">\n                                    <\/div>\n                            <div class=\"teeptrak-form-field\">\n                    <label>Telephone <span class=\"required\">*<\/span><\/label>                    \n                                            <input type=\"tel\" name=\"phone\" required placeholder=\"\">\n                                    <\/div>\n                            <div class=\"teeptrak-form-field\">\n                    <label>Entreprise <span class=\"required\">*<\/span><\/label>                    \n                                            <input type=\"text\" name=\"company\" required placeholder=\"\">\n                                    <\/div>\n                            <div class=\"teeptrak-form-field\">\n                    <label>Poste<\/label>                    \n                                            <input type=\"text\" name=\"job_title\"  placeholder=\"\">\n                                    <\/div>\n            <\/div><div class=\"teeptrak-form-row\">                <div class=\"teeptrak-form-field\">\n                    <label>Objectifs<\/label>                    \n                                            <textarea name=\"message\" rows=\"3\"  placeholder=\"\"><\/textarea>\n                                    <\/div>\n            <\/div>            \n            <input type=\"hidden\" name=\"page_url\" value=\"https:\/\/teeptrak.com\/fr\/csrd-reporting-durable-2026\/\">\n            <input type=\"hidden\" name=\"recaptcha_token\" value=\"\" class=\"teeptrak-recaptcha-token\">\n            \n                        \n            <div class=\"teeptrak-form-row\">\n                <button type=\"submit\" class=\"teeptrak-submit teeptrak-submit-full\">\n                    <span class=\"teeptrak-submit-text\">R\u00e9server une d\u00e9mo<\/span>\n                    <span class=\"teeptrak-submit-loading\" style=\"display:none;\">Envoi...<\/span>\n                <\/button>\n            <\/div>\n            \n            <div class=\"teeptrak-form-message\" style=\"display:none;\"><\/div>\n        <\/form>\n    <\/div>\n    \n<h2>Questions fr\u00e9quentes<\/h2>\n<h3>Qu&rsquo;est-ce que la CSRD ?<\/h3>\n<p>Corporate Sustainability Reporting Directive UE 2022\/2464, succ\u00e9dant \u00e0 NFRD. Impose reporting durabilit\u00e9 conforme ESRS, audit externe, double mat\u00e9rialit\u00e9. Application progressive 2024-2028.<\/p>\n<h3>Qui est concern\u00e9 par la CSRD ?<\/h3>\n<p>Grandes entreprises cot\u00e9es (FY 2024), grandes non cot\u00e9es (FY 2025), PME cot\u00e9es (FY 2026, option 2028), entreprises non UE avec CA UE \u2265 150 M\u20ac (FY 2028). Seuils : 250 salari\u00e9s, 50 M\u20ac CA, 25 M\u20ac bilan.<\/p>\n<h3>Quels sont les ESRS ?<\/h3>\n<p>European Sustainability Reporting Standards : 12 normes publi\u00e9es 2023-2025. 2 transversales (ESRS 1, 2), 5 environnementales (E1 Climat \u00e0 E5 \u00c9conomie circulaire), 4 sociales (S1-S4), 1 gouvernance (G1).<\/p>\n<h3>Qu&rsquo;est-ce que la double mat\u00e9rialit\u00e9 ?<\/h3>\n<p>2 perspectives : mat\u00e9rialit\u00e9 financi\u00e8re (impact ESG sur entreprise) et mat\u00e9rialit\u00e9 d&rsquo;impact (impact entreprise sur ESG). D\u00e9termine quels ESRS sont mat\u00e9riels pour reporting d\u00e9taill\u00e9.<\/p>\n<h3>Quelles obligations ESRS E1 Climat pour industriels ?<\/h3>\n<p>Plan transition climatique align\u00e9 1,5 \u00b0C, \u00e9missions Scope 1-2-3, cibles r\u00e9duction court\/moyen\/long terme (SBTi), performance \u00e9nerg\u00e9tique, risques climatiques. Typiquement mat\u00e9riel pour industriels.<\/p>\n<h3>Faut-il un audit CSRD ?<\/h3>\n<p>Oui obligatoire : audit limit\u00e9 2024-2027 (limited assurance), audit raisonnable \u00e0 partir 2028 (reasonable assurance, niveau audit financier). Auditeurs : commissaires aux comptes ou organismes accr\u00e9dit\u00e9s.<\/p>\n<h3>Quelle pr\u00e9paration CSRD ?<\/h3>\n<p>1) Analyse double mat\u00e9rialit\u00e9 (3-6 mois). 2) Gap analysis vs ESRS mat\u00e9riels. 3) Mise en place collecte donn\u00e9es. 4) D\u00e9finition gouvernance. 5) Premi\u00e8re publication + audit. Calendrier 18-24 mois.<\/p>\n<h3>Quel co\u00fbt de mise en conformit\u00e9 CSRD ?<\/h3>\n<p>Variable selon taille et maturit\u00e9. Cabinet conseil + audit + outils : 100 000-1 M\u20ac premi\u00e8re ann\u00e9e, 50 000-500 000 \u20ac par an ensuite. Internalisation progressive apr\u00e8s premi\u00e8re ann\u00e9e.<\/p>\n<h3>Quelle relation CSRD et plateforme TRS ?<\/h3>\n<p>Plateforme TRS fournit donn\u00e9es auditables pour ESRS E1 (consommation \u00e9nerg\u00e9tique, intensit\u00e9, \u00e9missions Scope 1-2) et E5 (\u00e9conomie circulaire, d\u00e9chets, rebuts). Donn\u00e9es primaires plus cr\u00e9dibles qu&rsquo;estimations.<\/p>\n<h3>Quelle est l&rsquo;erreur la plus fr\u00e9quente en CSRD ?<\/h3>\n<p>Sous-estimer la collecte de donn\u00e9es. Reporting CSRD n\u00e9cessite donn\u00e9es pr\u00e9cises auditables sur centaines de KPIs. Sans plateforme TRS et syst\u00e8mes structur\u00e9s, collecte manuelle impossible \u00e0 p\u00e9renniser.<\/p>\n<p><em>Auteur : Fran\u00e7ois Coulloudon, CEO, TeepTrak.<\/em><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/teeptrak.com\/csrd-reporting-durable-2026\/#article\",\"headline\":\"CSRD et reporting durable en 2026 : conformit\u00e9 directive UE et impact industrie\",\"datePublished\":\"2026-05-17\",\"inLanguage\":\"fr-FR\",\"author\":{\"@type\":\"Organization\",\"name\":\"TeepTrak\"},\"citation\":[{\"@type\":\"CreativeWork\",\"name\":\"CSRD UE 2022\/2464\"},{\"@type\":\"CreativeWork\",\"name\":\"ESRS 1-2 + E1-E5 + S1-S4 + G1\"}]},{\"@type\":\"FAQPage\",\"inLanguage\":\"fr-FR\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu'est-ce que la CSRD ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Corporate Sustainability Reporting Directive UE 2022\/2464. 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D\u00e9termine ESRS mat\u00e9riels.\"}},{\"@type\":\"Question\",\"name\":\"Quelles obligations ESRS E1 Climat pour industriels ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Plan transition climatique align\u00e9 1,5 \u00b0C, Scope 1-2-3, cibles r\u00e9duction (SBTi), performance \u00e9nerg\u00e9tique, risques climatiques.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il un audit CSRD ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui obligatoire : audit limit\u00e9 2024-2027, audit raisonnable \u00e0 partir 2028 (niveau audit financier).\"}},{\"@type\":\"Question\",\"name\":\"Quelle pr\u00e9paration CSRD ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1) Analyse double mat\u00e9rialit\u00e9. 2) Gap analysis vs ESRS mat\u00e9riels. 3) Mise en place collecte donn\u00e9es. 4) Gouvernance. 5) Publication + audit. 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Sans plateforme TRS, collecte manuelle impossible \u00e0 p\u00e9renniser.\"}}]}]}<\/script><br \/>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_row _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27&Prime;][et_pb_text _builder_version=\u00a0\u00bb4.27&Prime;] CSRD et reporting durable en 2026 : conformit\u00e9 directive UE et impact industrie Derni\u00e8re mise \u00e0 jour : 17 mai 2026. La directive CSRD (Corporate Sustainability Reporting Directive, UE 2022\/2464) est entr\u00e9e en application en 2024 et d\u00e9ploie progressivement ses exigences jusqu&rsquo;en 2028 selon la taille des entreprises. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":93863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","ai_seo_title":"CSRD industrie 2026 : ESRS + audit + double mat\u00e9rialit\u00e9 | TeepTrak","ai_meta_description":"Guide complet 2026 CSRD : p\u00e9rim\u00e8tre, calendrier 2024-2028, 12 ESRS publi\u00e9s, ESRS E1 Climat, audit limit\u00e9\u2192raisonnable, pr\u00e9paration 18-24 mois, co\u00fbts 100k-1M\u20ac.","ai_focus_keyword":"CSRD reporting durable industrie","footnotes":""},"categories":[1],"tags":[],"class_list":["post-93869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD industrie 2026 : ESRS + audit + double 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