<p><div class="et_pb_section et_pb_section_0 et_pb_with_background et_section_regular" >
				
				
				
				
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				<div class="et_pb_text_inner">CSRD<br />
Dès les exercices 2024, la Corporate Sustainability Reporting Directive (CSRD) remplacera la Non Financial Reporting Directive (NFRD) avec des exigences de reporting et de durabilité beaucoup plus élevées.<br />
Un périmètre plus large d’entreprises sera concerné en passant de 11&nbsp;000 à 50&nbsp;000 concernées dans l’Union Européenne.</div>
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				<div class="et_pb_code_inner"> </div>
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				<div class="et_pb_text_inner">La CSRD en bref</div>
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				<div class="et_pb_text_inner">Facteur de durabilité n°1 : l&#8217;atténuation et l&#8217;adaptation au changement cimatique</div>
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				<div class="et_pb_text_inner">La double matérialité</div>
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				<div class="et_pb_code_inner"><div class="_3d-flip-book  fb3d-fullscreen-mode full-size" data-id="6239" data-mode="fullscreen" data-title="false" data-template="short-white-book-view" data-lightbox="dark" data-urlparam="fb3d-page" data-page-n="0" data-pdf="" data-tax="null" data-thumbnail="" data-cols="3" data-query=""></div><script type="text/javascript">window.FB3D_CLIENT_DATA = window.FB3D_CLIENT_DATA || [];window.FB3D_CLIENT_DATA.push('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');window.FB3D_CLIENT_LOCALE && window.FB3D_CLIENT_LOCALE.render();</script></div>
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			</div> <!-- .et_pb_row --><div class="et_pb_row et_pb_row_4">
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				<div class="et_pb_text_inner">Les autres facteurs de durabilité arrivent prochainement, restez attentif·ve !</div>
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