{"id":292395,"date":"2025-08-02T23:28:20","date_gmt":"2025-08-02T23:28:20","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/292395\/"},"modified":"2025-08-02T23:28:20","modified_gmt":"2025-08-02T23:28:20","slug":"neutralite-carbone-la-taxonomie-verte-europeenne-en-7-questions","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/292395\/","title":{"rendered":"Neutralit\u00e9 carbone : la taxonomie verte europ\u00e9enne en 7\u00a0questions"},"content":{"rendered":"<p>Depuis 2022, les <strong>soci\u00e9t\u00e9s<\/strong> d\u00e9j\u00e0 soumises au rapport extra-financier (<strong>plus de 500 salari\u00e9s<\/strong>) doivent <strong>publier des indicateurs de durabilit\u00e9 de taxonomie verte<\/strong> (<a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/dossiers-thematiques\/taxinomie#Calendrier_et_modalits_dapplication\" target=\"_blank\" title=\"Articles 8 \u2013 Article 8 relative aux obligations de reporting des soci\u00e9t\u00e9s - Autorit\u00e9 des march\u00e9s fran\u00e7ais (AMF) - Nouvelle fen\u00eatre\" rel=\"nofollow noopener\">article 8<\/a> du r\u00e8glement 2020, compl\u00e9t\u00e9 et pr\u00e9cis\u00e9 par un r\u00e8glement d\u00e9l\u00e9gu\u00e9 en juillet 2021).\u00a0<\/p>\n<p>La r\u00e9glementation sur la taxonomie est accompagn\u00e9e d&rsquo;autres textes sur la transmission par les entreprises d&rsquo;informations (rapport non financier). La <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022L2464\" target=\"_blank\" title=\"Directive. information financi\u00e8re des entreprises en mati\u00e8re de d\u00e9veloppement durable - Eur-lex - Nouvelle fen\u00eatre\" rel=\"nofollow noopener\">directive<\/a> sur la<strong> publication d&rsquo;informations en mati\u00e8re de durabilit\u00e9 par les entreprises<\/strong> (Corporate Sustainability Reporting Directive ou CSRD) entre <strong>en application le 1er janvier 2024<\/strong>. Elle vise \u00e0 renforcer et harmoniser les obligations de communiquer les informations sociales et environnementales des entreprises de l\u2019Union europ\u00e9enne (UE). La CSRD remplace la NFRD (Non-financial reporting directive).\u00a0<\/p>\n<p>La CSRD \u00e9largit l&rsquo;<strong>obligation de ce type de publication \u00e0 50 000 soci\u00e9t\u00e9s<\/strong> (environ 11 700 aujourd&rsquo;hui).\u00a0<\/p>\n<p>Par ailleurs, quatre nouveaux objectifs doivent appara\u00eetre dans les reportings en 2024 : \u00ab\u00a0des crit\u00e8res de durabilit\u00e9 sp\u00e9cifiques ont \u00e9t\u00e9 d\u00e9finis pour les objectifs li\u00e9s \u00e0 la pr\u00e9servation de la biodiversit\u00e9, \u00e0 la protection des ressources marines et aquatiques, au d\u00e9veloppement de l\u2019\u00e9conomie circulaire et \u00e0 la pr\u00e9vention et au contr\u00f4le de la pollution\u00a0\u00bb.\u00a0<\/p>\n<p>\u00c0 noter que, depuis le 17 octobre 2023, un \u00ab\u00a0m\u00e9canisme de requ\u00eate des parties prenantes\u00a0\u00bb sur la taxonomie est en ligne. Il permet, aux entreprises notamment, de proposer des r\u00e9visions \u00e0 la taxonomie actuelle.\u00a0<\/p>\n<p>Selon une r\u00e9cente \u00e9tude de l\u2019Autorit\u00e9 europ\u00e9enne des march\u00e9s financiers (AEMF) d&rsquo;octobre 2023, sur les pratiques de reporting de 54 entreprises, le taux d\u2019alignement moyen du chiffre d\u2019affaires est de 17,3%. Quant aux soci\u00e9t\u00e9s fran\u00e7aises non cot\u00e9es, la grande majorit\u00e9 d&rsquo;entre elles publie les trois indicateurs demand\u00e9s par le r\u00e8glement europ\u00e9en, montre un <a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/publications\/rapports-etudes-et-analyses\/rapport-sur-le-reporting-taxonomie-des-societes-non-financieres-cotees\" target=\"_blank\" title=\"Rapport - Le reporting taxonomie des soci\u00e9t\u00e9s non-financi\u00e8res cot\u00e9es - Autorit\u00e9 des march\u00e9s financiers (AMF) - Nouvelle fen\u00eatre\" rel=\"nofollow noopener\">rapport<\/a> de l&rsquo;Autorit\u00e9 des march\u00e9s financiers (AMF).\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"Depuis 2022, les soci\u00e9t\u00e9s d\u00e9j\u00e0 soumises au rapport extra-financier (plus de 500 salari\u00e9s) doivent publier des indicateurs de&hellip;\n","protected":false},"author":2,"featured_media":292396,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1586],"tags":[11,1777,674,1779,1011,27,12,25,1778,364],"class_list":{"0":"post-292395","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-europe","8":"tag-actualites","9":"tag-eu","10":"tag-europe","11":"tag-european-union","12":"tag-fr","13":"tag-france","14":"tag-news","15":"tag-republique-francaise","16":"tag-ue","17":"tag-union-europeenne"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@fr\/114961770318165386","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/292395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/comments?post=292395"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/292395\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media\/292396"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media?parent=292395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/categories?post=292395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/tags?post=292395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}