[et_pb_section fb_built="1" _builder_version="4.7.7" background_color="#7edfee" width="100%" max_height="1000px" custom_padding="1px||2px|||" animation_direction="bottom" hover_enabled="0" da_disable_devices="off|off|off" sticky_enabled="0" 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 column_structure="3_5,2_5" use_custom_gutter="on" gutter_width="1" make_equal="on" _builder_version="4.6.0" width="1350px" max_width="100%" max_height="359px" custom_margin="0px|auto|0px|auto|false|false" custom_margin_tablet="20px||10px||false|false" custom_margin_phone="" custom_margin_last_edited="on|tablet" custom_padding="20px|50px|20px|50px|true|true" hover_enabled="0" custom_css_main_element="display:flex;||align-items:center;||flex-wrap:wrap;" custom_css_main_element_last_edited="on|phone" sticky_enabled="0"][et_pb_column type="3_5" _builder_version="4.0.9"][et_pb_text _builder_version="4.7.7" text_font="||||||||" text_text_color="#3f5383" text_line_height="1.3em" header_font="AeroMatic||||||||" header_text_color="#3f5383" header_font_size="45px" header_3_font="AeroMatic||||||||" header_3_text_color="#3f5383" header_3_font_size="45px" custom_margin="-3px||15px||false|false" custom_padding="0px|60px|0px||false|false" custom_padding_tablet="0px|0px|0px||false|false" custom_padding_phone="" custom_padding_last_edited="on|phone" hover_enabled="0" sticky_enabled="0"]<h1>Vous accompagner dans la production de votre rapport de durabilité CSRD*<o:p></o:p></h1>
<p>Vous êtes concerné·e par au moins 2 des critères suivants : un total de bilan supérieur à 20 millions d’euros, un chiffre d’affaires net d’au moins 40 millions d’euros ou un effectif de plus de 250 collaborateurs ? La nouvelle directive de l’Union européenne *Corporate sustainability reporting Directive (CSRD) doit vous intéresser !</p>
[/et_pb_text][/et_pb_column][et_pb_column type="2_5" _builder_version="4.0.9"][et_pb_image src="https://cabinetdesaintfront.fr/wp-content/uploads/2022/02/CSRD.png" alt="CSRD" title_text="CSRD" _builder_version="4.7.7" _module_preset="default" width="50%" width_tablet="30%" width_phone="50%" width_last_edited="on|phone" custom_margin_tablet="" custom_margin_phone="||||false|false" custom_margin_last_edited="on|phone" border_radii="on|999px|999px|999px|999px"][/et_pb_image][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.0.9" width="100%" max_width="1350px" custom_margin="0px|auto|0px|auto|false|false" custom_padding="0px|0px|0px|0px|false|false"][et_pb_column type="4_4" _builder_version="4.6.0" custom_css_after="content:%22%22;||z-index:999;||width:0;||height:0;||position:absolute;||bottom:-40px;||left:20px;||border-top: 40px solid #7EDFEE;||border-bottom: 40px solid transparent;||border-left: 40px solid #7EDFEE;"][et_pb_code _builder_version="4.7.7" min_height_tablet="180px" min_height_phone="430px" min_height_last_edited="on|phone"] [/et_pb_code][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built="1" _builder_version="4.6.0" background_color="#F5F4F4" custom_margin="||0px||false|false" custom_padding="35px||0px||false|false" animation_style="slide" animation_direction="bottom" animation_delay="600ms" animation_intensity_slide="35%" 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 use_custom_gutter="on" gutter_width="1" _builder_version="4.7.7" background_color="#405484" width="100%" max_width="1100px" custom_margin="0px||0px||false|false" custom_margin_tablet="10px||||false|false" custom_margin_phone="10px|0px||0px|false|true" custom_margin_last_edited="on|phone" custom_padding="|15px||15px|true|true" custom_css_main_element="display:flex;||align-items:center;||flex-wrap:wrap;" border_radii="on|20px|20px|20px|20px" box_shadow_style="preset2"][et_pb_column type="4_4" _builder_version="4.2.2"][et_pb_text _builder_version="4.7.7" text_font="||||||||" text_text_color="#ffffff" header_2_font="AeroMaticBold||||||||" header_2_text_color="#ffffff" header_2_font_size="32px" max_width="100%" module_alignment="left" custom_padding="|||10px|false|false" text_font_size_tablet="" text_font_size_phone="15px" text_font_size_last_edited="on|phone"]<h2>Rappel réglementaire<o:p></o:p></h2>
A partir de 2024, la CSRD remplacera la Non Financial Reporting Directive (NFRD) élargissant ainsi le nombre d’entreprises concernées par le reporting extra-financier. En effet, l’Union Européenne souhaite renforcer ses objectifs en matière de finance durable.[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row use_custom_gutter="on" gutter_width="1" _builder_version="4.6.0" width="90%" max_width="1100px" custom_margin="40px|auto|-17px|auto|false|false" custom_padding="0px|0px|35px|0px|false|false" custom_css_main_element="display:flex;||align-items:center;||flex-wrap:wrap;" custom_css_main_element_last_edited="on|tablet" custom_css_main_element_tablet="display:flex;||align-items:center;||flex-wrap:wrap;||flex-direction:column-reverse;"][et_pb_column type="4_4" _builder_version="4.2.2"][et_pb_text _builder_version="4.7.7" text_font="||||||||" text_text_color="#3f5383" header_2_font="AeroMaticBold||||||||" header_2_text_color="#3f5383" header_2_font_size="32px" module_alignment="left" custom_padding="|||10px|false|false" text_font_size_tablet="" text_font_size_phone="15px" text_font_size_last_edited="on|phone"]<h2>La CSRD&nbsp;: ce qui change pour les entreprises au niveau du reporting extra-financier<o:p></o:p></h2>
Cette nouvelle directive européenne aura un impact sur le reporting extra-financier des entreprises. Les attendus réglementaires que vous aurez à appliquer&nbsp;:
<ul>
 	<li>Un <strong>reporting plus complet&nbsp;</strong>: les risques financiers et extra-financiers seront fusionnés&nbsp;: c’est le <strong>principe de double matérialité</strong>.</li>
 	<li>Une <strong>démarche plus stratégique&nbsp;</strong>: les entreprises devront détailler leur stratégie responsable selon trois facteurs de durabilité&nbsp;(ESG) : social, environnemental et gouvernance.</li>
 	<li>Une <a href="#liste-themes-obligatoires"><strong>liste de thèmes obligatoires</strong></a> : une liste de 5 à 6 thèmes obligatoires par facteur de durabilité.</li>
 	<li>Une <strong>standardisation des indicateurs&nbsp;</strong>: une <a href="#liste-indicateurs-obligatoires">liste d'indicateurs obligatoires</a> sera publiée par l’<a href="https://www.efrag.org/" target="_blank" rel="noopener noreferrer">EFRAG</a> fin 2022.</li>
 	<li>Un <strong>renforcement de la taxonomie&nbsp;</strong>: les entreprises se verront dans l’obligation de communiquer sur la part de leur chiffre d’affaires, de leurs dépenses et de leurs investissements qui contribuent à la transition écologique.</li>
 	<li>Une <strong>vérification plus stricte et impactante&nbsp;</strong>: l’Organisme Tiers Indépendant (OTI) vérifiera autant la sincérité des informations transmises, que la présence d’objectifs de durabilité (notamment en lien avec l’accord de Paris, donc l’objectif de neutralité carbone 2050).</li>
</ul>[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.7.7" _module_preset="default" custom_padding="||1px|||"][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="||||||||" text_font_size="32px" header_2_font="AeroMaticBold||||||||" header_2_font_size="32px"]<h2 style="text-align: center;">Nos modules d'accompagnement</h2>[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.7.7" _module_preset="default" column_structure="1_2,1_2" custom_padding="||37px|||" custom_margin="|auto|-28px|auto||"][et_pb_column _builder_version="4.7.7" _module_preset="default" type="1_2"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" text_font_size="24px" header_3_font="||||||||" header_3_font_size="24px" background_color="#92C137" height="100px" custom_padding="15px|10px|15px|10px|false|false" hover_enabled="0" border_radii="off|20px|20px||" box_shadow_style="preset2" sticky_enabled="0" custom_margin="||-2px|||"]<h3 style="text-align: center;"><strong>01.</strong></h3>
<h3 style="text-align: center;"><strong>Fondamentaux</strong></h3>
[/et_pb_text][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" header_3_font="||||||||" header_3_font_size="24px" background_color="#ffffff" height="250px" custom_padding="15px|10px|0px|10px|false|false" hover_enabled="0" border_radii="off|||20px|20px" box_shadow_style="preset2" sticky_enabled="0"]<p style="text-align: center;">1. Elaborer votre diagnostic de maturité CSRD</p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">2. Concevoir votre modèle d’affaires </span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">conforme à la CSRD</span>​</p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">3. </span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">Sensibiliser la Direction</span>​</p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">4. Produire v</span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">otre 1</span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">er </span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">rapport de durabilité</span></p>
<p style="text-align: center;"><strong><em><span style="color: #92c137;">Possible dès maintenant</span></em></strong></p>
[/et_pb_text][/et_pb_column][et_pb_column _builder_version="4.7.7" _module_preset="default" type="1_2"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" text_font_size="24px" header_3_font="||||||||" header_3_font_size="24px" background_color="#ffe23a" height="100px" custom_padding="15px|10px|15px|10px|false|false" hover_enabled="0" border_radii="off|20px|20px||" box_shadow_style="preset2" sticky_enabled="0" custom_margin="||-2px|||"]<h3 style="text-align: center;"><strong>02.</strong></h3>
<h3 style="text-align: center;"><strong><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP12197039 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP12197039 BCX0">Double </span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP12197039 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP12197039 BCX0">matérialité &amp; </span></span><span class="LineBreakBlob BlobObject SCXP12197039 BCX0"><span class="SCXP12197039 BCX0">​</span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP12197039 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP12197039 BCX0">rapport de </span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP12197039 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP12197039 BCX0">durabilité</span></span></strong></h3>
[/et_pb_text][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" header_3_font="||||||||" header_3_font_size="24px" background_color="#ffffff" height="250px" custom_padding="15px|10px|0px|10px|false|false" hover_enabled="0" border_radii="off|||20px|20px" box_shadow_style="preset2" sticky_enabled="0"]<p style="text-align: center;"><b><span data-scheme-color="@FFC000,," data-usefontface="true" data-contrast="none"></span></b><b><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none"></span></b><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">1. Intégrer le principe de double matérialité</span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">2. Définir vos objectifs, vos indicateurs, votre processus </span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">de reporting et votre plan d’actions</span>​</p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">3. Produire votre 2</span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">e </span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none">rapport de durabilité</span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none"></span></p>
<p style="text-align: center;"><span style="color: #ffc800;"><strong><em>À partir de l'adoption de l'acte délégué en juin 2023</em></strong></span></p>
[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.7.7" _module_preset="default" column_structure="1_2,1_2" custom_padding="||37px|||" custom_margin="|auto|-28px|auto||" hover_enabled="0" sticky_enabled="0"][et_pb_column _builder_version="4.7.7" _module_preset="default" type="1_2"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" text_font_size="24px" header_3_font="||||||||" header_3_font_size="24px" background_color="#7edfee" height="100px" custom_padding="15px|10px|15px|10px|false|false" hover_enabled="0" border_radii="off|20px|20px||" box_shadow_style="preset2" sticky_enabled="0" custom_margin="||-2px|||"]<h3 style="text-align: center;"><strong>03.</strong></h3>
<h3 style="text-align: center;"><strong><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun  BCX0 SCXP208491706" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun  BCX0 SCXP208491706">Intégration des </span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun  BCX0 SCXP208491706" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun  BCX0 SCXP208491706">nouvelles </span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun  BCX0 SCXP208491706" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun  BCX0 SCXP208491706">exigences</span></span></strong></h3>
[/et_pb_text][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" header_3_font="||||||||" header_3_font_size="24px" background_color="#ffffff" height="250px" custom_padding="15px|10px|0px|10px|false|false" hover_enabled="0" border_radii="off|||20px|20px" box_shadow_style="preset2" sticky_enabled="0"]<p style="text-align: center;">1. <span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0">Intégrer les exigences des<span> </span></span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="SpellingError SCXP267655320 BCX0">working</span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0"><span> </span></span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="SpellingError SCXP267655320 BCX0">papers</span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0"><span> </span>dans votre<span> </span></span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0">rapport de durabilité</span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0">2. Produire votre 3e rapport de durabilité</span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0"></span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0"></span></span></p>
<p style="text-align: center;"><span style="color: #10c8e4;"><strong><em><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP267655320 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP267655320 BCX0">A partir de 2024</span></span></em></strong></span></p>[/et_pb_text][/et_pb_column][et_pb_column _builder_version="4.7.7" _module_preset="default" type="1_2"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" text_font_size="24px" header_3_font="||||||||" header_3_font_size="24px" background_color="#405484" height="100px" custom_padding="15px|10px|0px|10px|false|false" hover_enabled="0" border_radii="off|20px|20px||" box_shadow_style="preset2" sticky_enabled="0" custom_margin="||-2px|||"]<h3 style="text-align: center;"><strong><span style="color: #ffffff;">04.</span></strong></h3>
<h3 style="text-align: center;"><strong><span color="#ffffff" style="color: #ffffff;">Vérification à blanc</span></strong></h3>
[/et_pb_text][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||" header_3_font="||||||||" header_3_font_size="24px" background_color="#ffffff" height="250px" custom_padding="15px|10px|0px|10px|false|false" hover_enabled="0" border_radii="off|||20px|20px" box_shadow_style="preset2" sticky_enabled="0"]<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0">1. Effectuer la vérification à blanc de votre<span> </span></span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0">rapport de durabilité sur la<span> </span></span></span><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0">conformité &amp; la sincérité</span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0"></span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0"></span></span></p>
<p style="text-align: center;"><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"></span></p>
<p style="text-align: center;"><em><strong><span data-scheme-color="@004D89,," data-usefontface="true" data-contrast="none" class="TextRun SCXP207989756 BCX0" xml:lang="FR-FR" lang="FR-FR"><span class="NormalTextRun SCXP207989756 BCX0">A partir de 2025</span></span></strong></em></p>
[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.7.7" _module_preset="default" custom_padding="||0px|||"][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="||||||||" min_height="58.8px" custom_margin="||-1px|||" custom_padding="||13px|||"]Je veux <a href="https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en" target="_blank" rel="noopener noreferrer">en savoir plus</a>. Vous pouvez également consulter les <a href="https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/Cover%20note%20for%20Batch%201%20WPs.pdf" target="_blank" rel="noopener noreferrer">Working Paper</a> de l'EFRAG pour plus d'informations.[/et_pb_text][et_pb_button button_url="https://cabinetdesaintfront.fr/wp-content/uploads/2023/01/Le-reporting-CSRD-en-bref.pdf" url_new_window="on" button_text="Tout savoir sur la CSRD" button_alignment="center" _builder_version="4.7.7" _module_preset="default" custom_button="on" button_text_color="#fde03a" button_bg_color="#405484" button_border_width="0px" button_border_radius="20px" button_icon_color="#fde03a" custom_margin="0px|||||" custom_padding="2px|||||"][/et_pb_button][/et_pb_column][/et_pb_row][et_pb_row use_custom_gutter="on" make_equal="on" _builder_version="4.6.0" width="1500px" max_width="100%" custom_margin="0px||||false|false" custom_padding="60px|50px|0px|50px|false|true"][et_pb_column type="4_4" _builder_version="4.0.9"][et_pb_divider color="#3f5383" divider_weight="3px" _builder_version="4.6.0" _module_preset="default" width="50%" max_width="300px" module_alignment="center" custom_margin="||20px||false|false" custom_padding="0px||0px||false|false"][/et_pb_divider][et_pb_text module_class="no-padding-p" _builder_version="4.7.7" text_font="AeroMaticBold||||||||" text_text_color="#3f5383" text_font_size="19px" header_2_font="AeroMaticBold||||||||" header_2_text_color="#3f5383" header_2_font_size="27px" background_color="rgba(0,0,0,0)" max_width="800px" module_alignment="center" custom_margin="||35px||false|false" custom_padding="|10px|0px|10px|false|false" text_font_size_tablet="" text_font_size_phone="15px" text_font_size_last_edited="on|phone" border_color_all="#ffffff"]<p style="text-align: center;"><span style="font-size: 30px;">Si vous souhaitez être contacté merci de bien vouloir remplir le formulaire ci-dessous :</span></p>[/et_pb_text][et_pb_contact_form use_spam_service="on" recaptcha_list="ST FRONT-0" email="aboucher@cabinetdesaintfront.fr" custom_message="Le formulaire de la page %22Rédiger son reporting RSE conforme à la CSRD%22 vous transmet un message !||et_pb_line_break_holder||||et_pb_line_break_holder||Infos de contact :||et_pb_line_break_holder||Prénom : %%Prénom%%||et_pb_line_break_holder||Nom : %%Nom%%||et_pb_line_break_holder||Entreprise : %%Entreprise%%||et_pb_line_break_holder||Email : %%Email%%||et_pb_line_break_holder||Numéro de téléphone : %%Numéro_de_téléphone%%||et_pb_line_break_holder||||et_pb_line_break_holder||Message : ||et_pb_line_break_holder||%%Message%%" success_message="Merci pour votre message ! 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button_two_border_radius__hover_enabled="off" button_letter_spacing__hover_enabled="off" button_one_letter_spacing__hover_enabled="off" button_two_letter_spacing__hover_enabled="off" button_bg_color__hover_enabled="off" button_one_bg_color__hover_enabled="off" button_two_bg_color__hover_enabled="off"][/et_pb_contact_field][/et_pb_contact_form][/et_pb_column][/et_pb_row][et_pb_row _builder_version="4.6.0" width="100%" max_width="1350px" custom_margin="50px|auto|0px|auto|false|false" custom_padding="0px|0px|0px|0px|false|false"][et_pb_column type="4_4" _builder_version="4.6.0" custom_css_after="content:%22%22;||z-index:999;||width:0;||height:0;||position:absolute;||bottom:-40px;||left:20px;||border-top: 40px solid #F5F4F4;||border-bottom: 40px solid transparent;||border-left: 40px solid #F5F4F4;"][et_pb_code _builder_version="4.0.9"] [/et_pb_code][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built="1" admin_label="Popup - #liste-indicateurs-obligatoires" module_id="liste-indicateurs-obligatoires" module_class="popup" _builder_version="4.7.7" _module_preset="default" da_is_popup="on" da_popup_slug="liste-indicateurs-obligatoires" da_disable_devices="off|off|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 column_structure="1_3,1_3,1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<!--StartFragment -->
<p style="text-align: center;"><span class="cf0"><strong>ENVIRONNEMENT</strong></span></p>

<ul>
 	<li><span class="cf0">Gaz à effet de serre (scope 2) ;</span></li>
 	<li><span class="cf0">Empreinte carbone ;</span></li>
 	<li><span class="cf0">Consommation d’énergie non renouvelable ;</span></li>
 	<li><span class="cf0">Déchets dangereux ;</span></li>
 	<li><span class="cf0">Emission de polluants dans l’eau ;</span></li>
 	<li><span class="cf0">Impact négatif sur la biodiversité.</span></li>
</ul>
<!--EndFragment -->[/et_pb_text][/et_pb_column][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<!--StartFragment -->
<p style="text-align: center;"><strong>SOCIAL</strong></p>

<ul>
 	<li>violation des principes du pacte mondial ;</li>
 	<li>Dispositifs de contrôle de la conformité à ces principes ;</li>
 	<li>Ecarts de rémunération homme/femme.</li>
</ul>
<!--EndFragment -->[/et_pb_text][/et_pb_column][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<!--StartFragment -->
<p style="text-align: center;"><strong>GOUVERNANCE </strong></p>

<ul>
 	<li style="text-align: left;">Diversité de la gouvernance.</li>
</ul>
<!--EndFragment -->[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built="1" admin_label="Popup - #liste-themes-obligatoires" module_id="liste-themes-obligatoires" module_class="popup" _builder_version="4.7.7" _module_preset="default" da_is_popup="on" da_popup_slug="liste-themes-obligatoires" da_disable_devices="off|off|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 column_structure="1_3,1_3,1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<p style="text-align: center;"><strong>ENVIRONNEMENT</strong></p>

<ul>
 	<li style="text-align: left;"><span>Atténuation du changement climatique ;</span></li>
 	<li style="text-align: left;"><span></span><span>Adaptation au changement climatique ;</span></li>
 	<li style="text-align: left;"><span></span><span>Ressources aquatiques et marines ;</span></li>
 	<li style="text-align: left;"><span></span><span>Utilisation des ressources et économie circulaire ;</span></li>
 	<li style="text-align: left;"><span></span><span>Pollution ;</span></li>
 	<li style="text-align: left;"><span></span><span>Biodiversité et écosystèmes.</span></li>
</ul>[/et_pb_text][/et_pb_column][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<p style="text-align: center;"><b>SOCIAL</b></p>

<ul>
 	<li style="text-align: center;">
<p style="text-align: left;"><span><strong>Égalité des chances :&nbsp;</strong>égalité H/F, développement des&nbsp;compétences, inclusion des personnes en situation de handicap ;</span></p>
</li>
 	<li style="text-align: center;">
<p style="text-align: left;"><span></span><span><strong>Conditions de travail :&nbsp;</strong>emplois sûrs et adaptables, salaire,&nbsp;dialogue social, équilibre vie pro/perso, négociations collectives,&nbsp;environnement sain, sûr et adapté ;</span></p>
</li>
 	<li style="text-align: center;">
<p style="text-align: left;"><span></span><span><strong>Respect des droits de l’Homme, des libertés fondamentales, des&nbsp;principes et normes démocratiques:</strong>&nbsp;conventions fondamentales&nbsp;de l’OIT, conventions de l’ONU.</span></p>
</li>
</ul>[/et_pb_text][/et_pb_column][et_pb_column type="1_3" _builder_version="4.7.7" _module_preset="default"][et_pb_text _builder_version="4.7.7" _module_preset="default" text_font="||||||||"]<p style="text-align: center;"><strong>GOUVERNANCE</strong></p>

<ul>
 	<li><span>Le rôle des organes d’administration, de direction et de surveillance de l’entreprise, y compris en ce qui concerne les questions de durabilité, et leur composition ;</span></li>
 	<li>L’éthique des affaires et la culture d’entreprise, y compris la lutte contre la corruption ;</li>
 	<li>Les engagements politiques de l’entreprise, y compris ses activités de lobbying ;</li>
 	<li>La gestion et la qualité des relations avec les partenaires commerciaux, y compris les pratiques de paiement ;</li>
 	<li>Les systèmes de contrôle interne et de gestion des risques de l’entreprise notamment en ce qui concerne son processus de publication d’informations.</li>
</ul>[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section]