[et_pb_section fb_built="1" _builder_version="4.0.9" background_color="#ffe23a" custom_margin="0px|0px|0px|0px|false|false" custom_padding="0px|0px|0px|0px|false|false" da_disable_devices="off|off|off" da_is_popup="off" da_exit_intent="off" da_has_close="on" da_alt_close="off" da_dark_close="off" da_not_modal="on" da_is_singular="off" da_with_loader="off" da_has_shadow="on"][et_pb_row _builder_version="4.7.7" _module_preset="default"][et_pb_column type="4_4" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" hover_enabled="0" sticky_enabled="0"]<h1 style="text-align: center;">CSRD</h1>
<p><span><strong>Dès les exercices 2024</strong>, la <strong>Corporate Sustainability Reporting Directive (CSRD)</strong> remplacera la <strong>Non Financial Reporting Directive (NFRD)</strong> avec des <strong>exigences de reporting</strong> et de <strong>durabilité beaucoup plus élevées</strong>.</span><br /> <span>Un <strong>périmètre plus large d’entreprises</strong> sera concerné en passant de 11 000 à 50 000 concernées dans l’Union Européenne.</span></p>
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