{"id":15891,"date":"2025-09-25T16:10:56","date_gmt":"2025-09-25T16:10:56","guid":{"rendered":"https:\/\/dydon.ai\/?p=15891"},"modified":"2025-09-26T15:02:10","modified_gmt":"2025-09-26T15:02:10","slug":"limpact-de-lomnibus-sur-le-reporting-en-matiere-de-developpement-durable-et-la-taxonomie-de-lue","status":"publish","type":"post","link":"https:\/\/dydon.ai\/fr\/limpact-de-lomnibus-sur-le-reporting-en-matiere-de-developpement-durable-et-la-taxonomie-de-lue\/","title":{"rendered":"R\u00e8glement Omnibus : quel impact sur le reporting de durabilit\u00e9 et la taxonomie europ\u00e9enne ?"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><style>.kadence-column15891_50fdcc-5f > .kt-inside-inner-col{display:flex;}.kadence-column15891_50fdcc-5f > .kt-inside-inner-col{padding-top:40px;padding-right:40px;padding-bottom:40px;padding-left:40px;}.kadence-column15891_50fdcc-5f > 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767px){.kadence-column15891_50fdcc-5f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_50fdcc-5f\"><div class=\"kt-inside-inner-col\"><style>.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col{display:flex;}.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col,.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col{row-gap:24px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col{flex-direction:column;}.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column15891_ce8dd3-43{position:relative;}@media all and (max-width: 1024px){.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_ce8dd3-43 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_ce8dd3-43\"><div class=\"kt-inside-inner-col\"><style>.kadence-column15891_759494-94 > .kt-inside-inner-col{display:flex;}.kadence-column15891_759494-94 > .kt-inside-inner-col,.kadence-column15891_759494-94 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column15891_759494-94 > .kt-inside-inner-col{row-gap:10px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column15891_759494-94 > .kt-inside-inner-col{flex-direction:column;}.kadence-column15891_759494-94 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column15891_759494-94 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column15891_759494-94{position:relative;}@media all and (max-width: 1024px){.kadence-column15891_759494-94 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_759494-94 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_759494-94\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60, .wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60[data-kb-block=\"kb-adv-heading15891_240b0c-60\"]{font-size:30px;line-height:1.2;font-weight:400;font-style:normal;font-family:Sora;color:#24282c;}.wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60[data-kb-block=\"kb-adv-heading15891_240b0c-60\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60, .wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60[data-kb-block=\"kb-adv-heading15891_240b0c-60\"]{line-height:1.2;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60, .wp-block-kadence-advancedheading.kt-adv-heading15891_240b0c-60[data-kb-block=\"kb-adv-heading15891_240b0c-60\"]{line-height:1.2;}}<\/style>\n<h2 class=\"kt-adv-heading15891_240b0c-60 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading15891_240b0c-60\">_R\u00e9sum\u00e9<\/h2>\n<\/div><\/div>\n\n\n<style>.kadence-column15891_dca33a-69 > .kt-inside-inner-col,.kadence-column15891_dca33a-69 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column15891_dca33a-69 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column15891_dca33a-69 > .kt-inside-inner-col{flex-direction:column;}.kadence-column15891_dca33a-69 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column15891_dca33a-69 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column15891_dca33a-69{position:relative;}@media all and (max-width: 1024px){.kadence-column15891_dca33a-69 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_dca33a-69 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_dca33a-69\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-iconlist.kt-svg-icon-list-items15891_7c134b-c4:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-bottom:1rem;}.wp-block-kadence-iconlist.kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items15891_7c134b-c4 .kb-svg-icon-wrap{font-size:16px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{color:#24282c;font-size:16px;line-height:24px;font-family:Inter;font-weight:400;color:#24282c;}.kt-svg-icon-list-items15891_7c134b-c4 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items15891_7c134b-c4 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-15891_cb914a-71 .kt-svg-icon-list-single{font-size:8px !important;}.kt-svg-icon-list-item-15891_cb914a-71 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-15891_cb914a-71 kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Simplification r\u00e9glementaire majeure : <\/strong>Le paquet Omnibus de simplification de l\u2019UE introduit les changements les plus importants en mati\u00e8re de reporting de durabilit\u00e9 depuis la directive CSRD et le r\u00e8glement sur la taxonomie europ\u00e9enne. Il rel\u00e8ve nettement le seuil d\u2019effectif, passant de 250 \u00e0 1 000 salari\u00e9s, et r\u00e9duit d\u2019environ 80 % le nombre d\u2019entreprises soumises aux obligations de reporting.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-15891_bc58fa-da .kt-svg-icon-list-single{font-size:8px !important;}.kt-svg-icon-list-item-15891_bc58fa-da .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-15891_bc58fa-da kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Allongement des d\u00e9lais :<\/strong> La directive dite \u00ab Stop-the-Clock \u00bb accorde des reports substantiels : les entreprises de la \u00ab vague 2 \u00bb peuvent repousser l\u2019entr\u00e9e en vigueur de leurs obligations de reporting de 2026 \u00e0 2028. Les PME cot\u00e9es (\u00ab vague 3 \u00bb) b\u00e9n\u00e9ficient d\u2019un report jusqu\u2019en 2029. Enfin, les banques peuvent \u00eatre exon\u00e9r\u00e9es du reporting au titre de la taxonomie europ\u00e9enne jusqu\u2019en d\u00e9cembre 2027, \u00e0 condition de d\u00e9montrer qu\u2019elles n\u2019ont aucune exposition \u00e0 des activit\u00e9s align\u00e9es sur la taxonomie.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-15891_b45dae-ed .kt-svg-icon-list-single{font-size:8px !important;}.kt-svg-icon-list-item-15891_b45dae-ed .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-15891_b45dae-ed kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Allongement des d\u00e9lais : <\/strong>La directive dite \u00ab Stop-the-Clock \u00bb accorde des reports substantiels : les entreprises de la \u00ab vague 2 \u00bb peuvent repousser l\u2019entr\u00e9e en vigueur de leurs obligations de reporting de 2026 \u00e0 2028. Les PME cot\u00e9es (\u00ab vague 3 \u00bb) b\u00e9n\u00e9ficient d\u2019un report jusqu\u2019en 2029. Enfin, les banques peuvent \u00eatre exon\u00e9r\u00e9es du reporting au titre de la taxonomie europ\u00e9enne jusqu\u2019en d\u00e9cembre 2027, \u00e0 condition de d\u00e9montrer qu\u2019elles n\u2019ont aucune exposition \u00e0 des activit\u00e9s align\u00e9es sur la taxonomie.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-15891_4080c0-22 .kt-svg-icon-list-single{font-size:8px !important;}.kt-svg-icon-list-item-15891_4080c0-22 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-15891_4080c0-22 kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-ic_record kt-svg-icon-list-single\"><svg viewBox=\"0 0 8 8\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M3 0c-1.66 0-3 1.34-3 3s1.34 3 3 3 3-1.34 3-3-1.34-3-3-3z\" transform=\"translate(1 1)\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Un \u00e9quilibre strat\u00e9gique \u00e0 trouver : <\/strong>Si ces r\u00e9formes apportent un soulagement administratif bienvenu et r\u00e9duisent les co\u00fbts de conformit\u00e9, la pr\u00e9sidente de la BCE, Christine Lagarde, avertit qu\u2019un affaiblissement du reporting de durabilit\u00e9 pourrait compromettre la capacit\u00e9 \u00e0 g\u00e9rer les risques climatiques. Elle souligne la n\u00e9cessit\u00e9 de trouver un \u00e9quilibre entre l\u2019all\u00e8gement des obligations et le maintien de la qualit\u00e9 des donn\u00e9es, indispensable \u00e0 la stabilit\u00e9 du syst\u00e8me financier.<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>Le <strong>paquet Omnibus de simplification <\/strong>de l\u2019Union europ\u00e9enne et la <strong>directive \u00ab Stop-the-Clock \u00bb <\/strong>constituent les changements les plus importants apport\u00e9s au reporting de durabilit\u00e9 en Europe depuis l\u2019entr\u00e9e en vigueur de la Directive relative \u00e0 la publication d&rsquo;informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD) et du r\u00e8glement sur la taxonomie europ\u00e9enne.<\/p>\n\n\n\n<p>Con\u00e7u pour r\u00e9duire les formalit\u00e9s administratives et all\u00e9ger la charge administrative des PME, ce train de mesures introduit des changements majeurs qui ont un impact direct sur les institutions financi\u00e8res et leur approche en mati\u00e8re de reporting de durabilit\u00e9 et de gestion des risques.<\/p>\n\n\n\n<h2 class=\"wp-block-heading toc-section\"><strong>Le paquet omnibus : une r\u00e9orientation strat\u00e9gique ?<\/strong><\/h2>\n\n\n\n<p>Le premier <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en?amp%3Betrans=fr&amp;amp%3BprefLang=fr&amp;prefLang=fr&amp;etrans=fr\">paquet de simplification Omnibus<\/a> de l\u2019UE est n\u00e9 de la pression croissante pour renforcer la comp\u00e9titivit\u00e9 europ\u00e9enne tout en maintenant les ambitions en mati\u00e8re de durabilit\u00e9. L\u2019initiative cible cinq domaines cl\u00e9s : la Directive relative \u00e0 la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises (CSRD), le r\u00e8glement sur la taxonomie europ\u00e9enne, la Directive sur le devoir de vigilance en mati\u00e8re de durabilit\u00e9 des entreprises (CSDDD), le m\u00e9canisme d\u2019ajustement carbone aux fronti\u00e8res (CBAM) et les programmes InvestEU. <\/p>\n\n\n\n<p>Le changement le plus radical de la derni\u00e8re proposition de la CSRD concerne le rel\u00e8vement du seuil d\u2019application, passant de 250 \u00e0 1 000 salari\u00e9s. Les crit\u00e8res financiers sont \u00e9galement fix\u00e9s \u00e0 50 millions d\u2019euros de chiffre d\u2019affaires ou 25 millions d\u2019euros de bilan. Les analystes du secteur estiment que cette modification pourrait r\u00e9duire d\u2019environ 80 % le nombre d\u2019entreprises soumises aux obligations de reporting, diminuant ainsi consid\u00e9rablement le nombre d&rsquo;entre elles devant publier ces reporting de durabilit\u00e9.<\/p>\n\n\n\n<p>Par ailleurs, dans le cadre du paquet Omnibus, l&rsquo;UE a adopt\u00e9 la directive <a href=\"https:\/\/www.consilium.europa.eu\/fr\/press\/press-releases\/2025\/04\/14\/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00ab Stop-the-Clock \u00bb<\/a> afin de reporter les obligations de reporting et de diligence raisonnable pour la plupart des entreprises. Plus pr\u00e9cis\u00e9ment, les entreprises d\u00e9finies comme appartenant \u00e0 la \u00ab vague 2 \u00bb, c&rsquo;est-\u00e0-dire les grandes entreprises qui auraient d\u00fb entamer le processus de reporting de durabilit\u00e9 d\u00e8s 2026, se voient octroyer deux ann\u00e9es suppl\u00e9mentaires. En outre, les PME cot\u00e9es en bourse, class\u00e9es dans la cat\u00e9gorie \u00ab vague 3 \u00bb, auront d\u00e9sormais jusqu&rsquo;en 2029 pour commencer \u00e0 \u00e9tablir leur reporting de durabilit\u00e9. La directive \u00ab Stop-the-Clock \u00bb reporte \u00e9galement d&rsquo;un an les nouvelles exigences de la CSDDD pour les plus grandes entreprises.<\/p>\n\n\n\n<p>Cette prolongation tient compte des difficult\u00e9s li\u00e9es \u00e0 la collecte des donn\u00e9es ESG et \u00e0 la mise en place des processus n\u00e9cessaires, donnant ainsi aux entreprises plus de temps pour se pr\u00e9parer. Les entreprises qui ne sont pas encore concern\u00e9es par la CSRD b\u00e9n\u00e9ficieront \u00e9galement d\u2019un report temporaire de l\u2019obligation de reporting au titre de la taxonomie europ\u00e9enne. <\/p>\n\n\n\n<p>Si certaines entreprises peuvent se r\u00e9jouir de la r\u00e9duction des obligations, d&rsquo;autres soulignent que ces changements pourraient encore accro\u00eetre leurs co\u00fbts et leurs difficult\u00e9s de reporting. \u00ab\u00a0Modifier les normes applicables aux entreprises europ\u00e9ennes [&#8230;] qui font partie d&rsquo;un groupe plus large et qui les ont d\u00e9j\u00e0 mises en \u0153uvre ne fera qu&rsquo;augmenter les co\u00fbts et alourdir la charge administrative, car le cadre va changer, entra\u00eenant ainsi des co\u00fbts suppl\u00e9mentaires pour accompagner ce changement et le mettre en \u0153uvre\u00a0\u00bb, a d\u00e9clar\u00e9 <a href=\"https:\/\/greencentralbanking.com\/2025\/04\/04\/eu-omnibus-proposal-could-increase-costs-and-reporting-burdens-for-investors\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u00e9l\u00e9na Charrier<\/a>, responsable solutions ISR (investissement socialement responsable) \u00e0 La Banque Postale Asset Management (LBPAM).<\/p>\n\n\n\n<h2 class=\"wp-block-heading toc-section\">Reporting sur la taxonomie europ\u00e9enne : quelles implications pour les institutions financi\u00e8res ?<\/h2>\n\n\n\n<p>En vertu de la <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"\/\/webgate.ec.europa.eu\/regdel\/web\/delegatedActs\/2859\/documents\/26155?lang=fr\">version modifi\u00e9e de l\u2019acte d\u00e9l\u00e9gu\u00e9 relatif \u00e0 la publication d\u2019informations<\/a>, les banques peuvent b\u00e9n\u00e9ficier d\u2019une exemption de reporting taxonomie europ\u00e9enne jusqu\u2019en d\u00e9cembre 2027, \u00e0 condition de d\u00e9montrer qu\u2019elles n\u2019ont aucune exposition \u00e0 des activit\u00e9s align\u00e9es sur la taxonomie. Cette disposition constitue un all\u00e8gement op\u00e9rationnel significatif pour les institutions ayant une implication limit\u00e9e dans la finance durable, permettant ainsi d\u2019allouer les ressources de mani\u00e8re plus efficace. <\/p>\n\n\n\n<p>Les nouvelles r\u00e8gles excluent \u00e9galement certaines cat\u00e9gories d\u2019actifs du calcul des indicateurs cl\u00e9s de performance (KPI), notamment les d\u00e9riv\u00e9s, \u00e9quivalents de tr\u00e9sorerie, pr\u00eats interbancaires \u00e0 vue, goodwill et mati\u00e8res premi\u00e8res. En pr\u00e9cisant ce qui doit effectivement \u00eatre report\u00e9, le cadre reconna\u00eet que certains actifs ne r\u00e9pondent pas aux crit\u00e8res de la taxonomie europ\u00e9enne, ce qui r\u00e9duit la complexit\u00e9 et les co\u00fbts de conformit\u00e9 pour les banques. <\/p>\n\n\n\n<p>Par ailleurs, la F\u00e9d\u00e9ration bancaire europ\u00e9enne a plaid\u00e9 pour un alignement entre le calcul du GAR (<em>Green Asset Ratio<\/em> ou ratio d&rsquo;actifs verts en fran\u00e7ais) et le p\u00e9rim\u00e8tre r\u00e9duit de la CSRD. Selon cette approche, les expositions aux entreprises non soumises au reporting sont exclues du d\u00e9nominateur, offrant ainsi une vision plus pr\u00e9cise des portefeuilles de pr\u00eats et d\u2019investissements durables.<\/p>\n\n\n\n<p>Une r\u00e9cente \u00e9tude sectorielle portant sur 140 banques dans 15 juridictions europ\u00e9ennes indique <a href=\"https:\/\/think.ing.com\/articles\/sustainable-reporting-overhaul-unpacking-the-european-commissions-omnibus-proposal\/\" target=\"_blank\" rel=\"noreferrer noopener\">qu&rsquo;environ 20\u00a0% des institutions financi\u00e8res pourraient b\u00e9n\u00e9ficier directement d&rsquo;une r\u00e9duction des obligations d\u00e9claratives.<\/a> Les r\u00e9percussions sont particuli\u00e8rement notables dans les pays nordiques, o\u00f9 plus de 50\u00a0% des banques pourraient \u00eatre exempt\u00e9es, ainsi qu&rsquo;en Belgique, aux Pays-Bas et en Allemagne, o\u00f9 environ 30\u00a0% des banques sont concern\u00e9es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading toc-section\">Les ESRS simplifi\u00e9s de l&rsquo;EFRAG avec consultation publique de 60 jours<\/h2>\n\n\n\n<p>Les nouveaut\u00e9s en mati\u00e8re de reporting de durabilit\u00e9 ne se limitent pas au paquet Omnibus de simplification. Le 31 juillet 2025, l\u2019EFRAG (Groupe consultatif europ\u00e9en sur l&rsquo;information financi\u00e8re) <a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/press-release-efrag-shares-revised-esrs-exposure-drafts-and-launches-60day-public-consultation\" target=\"_blank\" rel=\"noreferrer noopener\">a publi\u00e9 une \u00e9bauche de normes europ\u00e9ennes simplifi\u00e9es en mati\u00e8re de reporting de durabilit\u00e9 (ESRS)<\/a>, dans le but de \u00ab\u00a0rendre le reporting de durabilit\u00e9 pr\u00e9vu par la CSRD plus faciles \u00e0 appr\u00e9hender tout en pr\u00e9servant sa pertinence et son alignement avec le Pacte vert pour l\u2019Europe\u00a0\u00bb.<\/p>\n\n\n\n<p>Ces normes simplifi\u00e9es permettent une r\u00e9duction d\u2019environ 57 % des points de donn\u00e9es obligatoires sur l\u2019ensemble des standards, les points de donn\u00e9es volontaires \u00e9tant enti\u00e8rement supprim\u00e9s. Les normes restructur\u00e9es s\u00e9parent ainsi le contenu obligatoire des orientations\u00a0:\u00a0un nouveau document intitul\u00e9 <em>Non-Mandatory Illustrative Guidance<\/em> (NMIG), sorte de guide illustratif, fournit un soutien contextuel sans cr\u00e9er de nouvelles obligations l\u00e9gales. Cette modification structurelle vise \u00e0 am\u00e9liorer \u00e0 la fois la facilit\u00e9 d&rsquo;utilisation et l\u2019efficacit\u00e9 de la conformit\u00e9.<\/p>\n\n\n\n<p><strong>Ces normes conservent le principe central de double mat\u00e9rialit\u00e9<\/strong>, tout en introduisant des consid\u00e9rations pratiques pour leur mise en \u0153uvre. La nouvelle approche \u00ab top-down \u00bb permet aux entreprises de concentrer leurs \u00e9valuations sur les domaines o\u00f9 les impacts, risques et opportunit\u00e9s mat\u00e9riels sont les plus susceptibles d\u2019appara\u00eetre. <\/p>\n\n\n\n<p>\u00ab\u00a0L&rsquo;EFRAG adh\u00e8re pleinement \u00e0 la vision strat\u00e9gique d\u00e9finie par la Commission europ\u00e9enne. Ces r\u00e9visions visent \u00e0 r\u00e9pondre aux besoins actuels de l&rsquo;Europe\u00a0:\u00a0un syst\u00e8me de reporting de durabilit\u00e9 plus cibl\u00e9 et plus fonctionnel, qui reste ambitieux sans pour autant imposer une charge excessive aux entreprises. En s&rsquo;appuyant sur des exp\u00e9riences efficaces, <strong>il s&rsquo;agit de rendre l&rsquo;ESRS plus facile \u00e0 mettre en \u0153uvre, afin que le reporting de durabilit\u00e9 soutienne, plut\u00f4t qu&rsquo;il n&rsquo;entrave, la r\u00e9silience, l&rsquo;investissement et la cr\u00e9ation de valeur \u00e0 long terme<\/strong>\u00a0\u00bb, a d\u00e9clar\u00e9 Patrick de Cambourg, pr\u00e9sident du comit\u00e9 de reporting en mati\u00e8re de d\u00e9veloppement durable de l&rsquo;EFRAG.<\/p>\n\n\n\n<p>La consultation publique sera ouverte jusqu\u2019au 29 septembre 2025, afin que les parties prenantes (auditeurs, soci\u00e9t\u00e9 civile, investisseurs et pouvoirs publics nationaux) puissent examiner les projets de normes mis \u00e0 jour et fournir leurs commentaires.<\/p>\n\n\n\n<h2 class=\"wp-block-heading toc-section\">Mise en garde de la pr\u00e9sidente de la BCE<\/h2>\n\n\n\n<p>C<a href=\"https:\/\/www.esgtoday.com\/ecb-president-warns-lawmakers-against-watering-down-csrd-sustainability-reporting-requirements\/\" target=\"_blank\" rel=\"noreferrer noopener\">hristine Lagarde, pr\u00e9sidente de la Banque centrale europ\u00e9enne (BCE), a alert\u00e9 les l\u00e9gislateurs de l\u2019UE<\/a>\u00a0:\u00a0les efforts visant \u00e0 affaiblir les r\u00e8gles de reporting en mati\u00e8re de durabilit\u00e9 risquent de compromettre la capacit\u00e9 de la BCE \u00e0 g\u00e9rer les risques financiers li\u00e9s au climat.<\/p>\n\n\n\n<p>Dans sa lettre, Christine Lagarde souligne que le changement climatique a des cons\u00e9quences profondes sur la stabilit\u00e9 des prix et sur l\u2019ensemble du syst\u00e8me financier. Elle insiste sur le fait que la BCE a besoin de donn\u00e9es climatiques de haute qualit\u00e9 au niveau des entreprises pour int\u00e9grer ces consid\u00e9rations dans le cadre de politique mon\u00e9taire de l\u2019Eurosyst\u00e8me.<\/p>\n\n\n\n<p>Alors que certains l\u00e9gislateurs ont plaid\u00e9 pour des r\u00e9ductions encore plus importantes, la pr\u00e9sidente de la BCE met en garde\u00a0:\u00a0la r\u00e9duction du p\u00e9rim\u00e8tre propos\u00e9e dans la CSRD limiterait fortement la disponibilit\u00e9 de ces donn\u00e9es, affaiblissant la capacit\u00e9 de la BCE \u00e0 r\u00e9aliser des \u00e9valuations d\u00e9taill\u00e9es des risques financiers li\u00e9s au climat, tant sur son bilan que dans le cadre de gestion de ses garanties. Elle note \u00e9galement que d\u2019autres reports et modifications de la CSRD et de la CSDDD pourraient freiner les initiatives climatiques de la BCE.<\/p>\n\n\n\n<p>Enfin, la pr\u00e9sidente de la BCE appelle \u00e0 des amendements qui \u00ab\u00a0\u00e9tablissent un juste \u00e9quilibre entre le maintien des avantages du reporting en mati\u00e8re de durabilit\u00e9 pour l&rsquo;\u00e9conomie et le syst\u00e8me financier europ\u00e9ens, tout en garantissant que les exigences soient proportionn\u00e9es\u00a0\u00bb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading toc-section\">Pr\u00e9parer l&rsquo;avenir : opportunit\u00e9s et d\u00e9fis<\/h2>\n\n\n\n<p>Les simplifications r\u00e9glementaires actuelles repr\u00e9sentent une \u00e9tape importante dans l&rsquo;\u00e9volution du reporting de durabilit\u00e9, apportant \u00e0 la fois un soulagement et des incertitudes pour les institutions financi\u00e8res. Si la r\u00e9duction des charges administratives et l&rsquo;allongement des d\u00e9lais offrent un r\u00e9pit bienvenu, elles introduisent \u00e9galement de nouveaux d\u00e9fis et, pour l&rsquo;instant, davantage d&rsquo;incertitudes.<\/p>\n\n\n\n<p>Pour les banques et autres institutions financi\u00e8res, cela constitue \u00e0 la fois un appel \u00e0 la prudence et une opportunit\u00e9 strat\u00e9gique. Il s\u2019agit de concilier la baisse des co\u00fbts de conformit\u00e9 avec le maintien des investissements dans les solutions num\u00e9riques, tout en pr\u00e9servant la transparence, l\u2019int\u00e9grit\u00e9 des donn\u00e9es et l\u2019int\u00e9gration durable \u00e0 long terme. <\/p>\n\n\n\n<p>Le processus l\u00e9gislatif en cours implique que les institutions financi\u00e8res doivent se pr\u00e9parer avec souplesse, en d\u00e9veloppant des capacit\u00e9s fondamentales solides qui leur seront utiles, quelle que soit l&rsquo;issue r\u00e9glementaire. Tirer parti de technologies de pointe telles que l&rsquo;outil <a href=\"https:\/\/dydon.ai\/fr\/solutions\/fintech-et-regtech\/taxo-tool-taxonomie-de-lue\/\" target=\"_blank\" rel=\"noreferrer noopener\">TAXO TOOL<\/a> de <a href=\"https:\/\/dydon.ai\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">DYDON AI<\/a>, bas\u00e9 sur l&rsquo;intelligence artificielle, pour la d\u00e9claration relative \u00e0 la taxonomie de l&rsquo;UE, deviendra crucial pour automatiser la collecte de donn\u00e9es, s&rsquo;adapter de mani\u00e8re dynamique \u00e0 l&rsquo;\u00e9volution des exigences r\u00e9glementaires et g\u00e9n\u00e9rer des rapports fiables.<\/p>\n\n\n\n<div style=\"height:23px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"760\" height=\"460\" src=\"https:\/\/dydon.ai\/wp-content\/uploads\/2024\/08\/Taxo-Tool-dashboard-EU-Taxonomy-Reporting-with-AI.png\" alt=\"\" class=\"wp-image-5308\" srcset=\"https:\/\/dydon.ai\/wp-content\/uploads\/2024\/08\/Taxo-Tool-dashboard-EU-Taxonomy-Reporting-with-AI.png 760w, https:\/\/dydon.ai\/wp-content\/uploads\/2024\/08\/Taxo-Tool-dashboard-EU-Taxonomy-Reporting-with-AI-300x182.png 300w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/><\/figure>\n\n\n\n<div style=\"height:23px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Les institutions qui profiteront de cette p\u00e9riode pour renforcer leurs syst\u00e8mes de reporting de durabilit\u00e9, non seulement r\u00e9pondront aux exigences r\u00e9glementaires en constante \u00e9volution, mais am\u00e9lioreront \u00e9galement leur position strat\u00e9gique sur la voie d\u2019un secteur financier plus durable. Avec une approche prospective fond\u00e9e sur l\u2019innovation et la r\u00e9silience, les institutions financi\u00e8res peuvent transformer les d\u00e9fis impos\u00e9s par la r\u00e9glementation en avantages concurrentiels.<\/p>\n\n\n\n<div style=\"height:23px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><style>.kb-row-layout-id15891_606e32-49 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id15891_606e32-49 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id15891_606e32-49 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-none, 0rem );padding-bottom:24px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id15891_606e32-49 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id15891_606e32-49 > 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1rem);}.kadence-column15891_1005ce-83 > .kt-inside-inner-col{flex-direction:column;}.kadence-column15891_1005ce-83 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column15891_1005ce-83 > .kt-inside-inner-col{background-image:url('https:\/\/dydon.ai\/wp-content\/uploads\/2025\/07\/d01c8074fc263bf5f74f756d92d00006e2c52b0a.png');background-size:cover;background-position:center center;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column15891_1005ce-83 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column15891_1005ce-83{position:relative;}@media all and (max-width: 1024px){.kadence-column15891_1005ce-83 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_1005ce-83 > .kt-inside-inner-col{padding-right:10px;padding-left:10px;flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_1005ce-83\"><div class=\"kt-inside-inner-col\"><style>.kadence-column15891_b8a18d-ff > .kt-inside-inner-col{display:flex;}.kadence-column15891_b8a18d-ff > .kt-inside-inner-col,.kadence-column15891_b8a18d-ff > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column15891_b8a18d-ff > .kt-inside-inner-col{row-gap:24px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column15891_b8a18d-ff > .kt-inside-inner-col{flex-direction:column;}.kadence-column15891_b8a18d-ff > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column15891_b8a18d-ff > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column15891_b8a18d-ff{position:relative;}@media all and (max-width: 1024px){.kadence-column15891_b8a18d-ff > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_b8a18d-ff > 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.kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column15891_cb1905-c5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column15891_cb1905-c5\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading15891_97f4fd-2e, .wp-block-kadence-advancedheading.kt-adv-heading15891_97f4fd-2e[data-kb-block=\"kb-adv-heading15891_97f4fd-2e\"]{font-size:30px;line-height:1.2;font-weight:400;font-style:normal;font-family:Sora;color:#24282c;}.wp-block-kadence-advancedheading.kt-adv-heading15891_97f4fd-2e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading15891_97f4fd-2e[data-kb-block=\"kb-adv-heading15891_97f4fd-2e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<h2 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