France · Report · Rapport d'information
2023-327
Directive CSRD : du décryptage à l'avantage
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Summary
Les entreprises françaises vont désormais devoir se familiariser avec deux nouveaux acronymes : celui de la directive CSRD (Corporate Sustainability Reporting Directive), et celui des normes ESRS (European Sustainability Reporting Standards). En effet, depuis le 1er janvier 2024, l'ordonnance n° 2023-1142 du 6 décembre 2023 rend obligatoire la publication et la certification d'informations en matière de durabilité et d'obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales.
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- senat · rapport-2023-327