{"id":4371,"date":"2025-12-30T11:44:40","date_gmt":"2025-12-30T09:44:40","guid":{"rendered":"https:\/\/durabilitate.ro\/?page_id=4371"},"modified":"2026-01-12T13:08:21","modified_gmt":"2026-01-12T11:08:21","slug":"cursuri","status":"publish","type":"page","link":"https:\/\/durabilitate.ro\/french\/cursuri\/","title":{"rendered":"Cours"},"content":{"rendered":"<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:44% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"598\" height=\"501\" src=\"https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-10-29-135346.png\" alt=\"\" class=\"wp-image-4384 size-full\" srcset=\"https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-10-29-135346.png 598w, https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-10-29-135346-300x251.png 300w\" sizes=\"auto, (max-width: 598px) 100vw, 598px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">2025, premi\u00e8re ann\u00e9e d\u2019application de la Directive europ\u00e9enne CSRD (<em>Corporate Sustainability Reporting Directive<\/em>, CE 2024), marque un tournant d\u00e9cisif dans le reporting en mati\u00e8re de durabilit\u00e9. \n\nCette directive vise \u00e0 harmoniser et \u00e0 renforcer la qualit\u00e9 des informations sur la durabilit\u00e9, fournies par les entreprises et \u00e0 r\u00e9duire le risque de d\u00e9sinformation \u00e9cologique et sociale.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Les rapports doivent respecter les nouvelles normes europ\u00e9ennes ESRS (<em>European Sustainability Reporting Standards<\/em>), qui introduisent des exigences transversales et couvrent un large \u00e9ventail de th\u00e9matiques environnementales, sociales et de gouvernance. De plus, la CSRD impose une v\u00e9rification externe obligatoire des rapports par un auditeur ou un organisme tiers ind\u00e9pendant, afin d\u2019obtenir une assurance limit\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong><em>La mise du reporting de durabilit\u00e9 sur pied d\u2019\u00e9galit\u00e9 avec le reporting financier renforce la cr\u00e9dibilit\u00e9 des informations et leur conf\u00e8re un r\u00f4le strat\u00e9gique dans la transformation des mod\u00e8les d\u2019affaires et des strat\u00e9gies organisationnelles.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">Aceste nout\u0103\u021bi reglementare au generat apari\u021bia unor domenii noi de formare profesional\u0103, mai ales \u00een drept, analiz\u0103, analiza strategica, audit, guvernanta, cultura organizationala etc, Legisla\u021bia european\u0103 subliniaz\u0103 necesitatea armoniz\u0103rii acestor cuno\u0219tin\u021be ca baz\u0103 pentru dialogul \u00eentre diferitele p\u0103r\u021bi interesate din spa\u021biul economic european \u0219i indic\u0103 clar materiile relevante pentru furnizarea de cuno\u0219tin\u021be teoretice \u0219i practice:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>Th\u00e8mes d'int\u00e9r\u00eat :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\"><strong><em>Cadre r\u00e9glementaire national et europ\u00e9en<\/em><\/strong> concernant le reporting en mati\u00e8re de durabilit\u00e9;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong><em>Normes europ\u00e9enens<\/em><\/strong> de pr\u00e9paration et de communication des informations sur la durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong><em>Normes europ\u00e9enens<\/em><\/strong> <strong><em>d'information pour les PME<\/em><\/strong>;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong><em>Analyse<\/em><\/strong> de durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong><em>L'audit<\/em><\/strong> de durabilit\u00e9 ;<\/li>\n\n\n\n<li style=\"font-size:16px\"><strong><em>Proc\u00e9dures de due diligence en lien avec les facteurs de durabilit\u00e9<\/em><\/strong> ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Exigences l\u00e9gales et <strong><em>normes d'assurance des informations relatives \u00e0 la durabilit\u00e9<\/em><\/strong> ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Autres sujets compl\u00e9mentaires pertinents dans le domaine de la durabilit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong>L'offre du CeSAD<\/strong> est indicative et s\u2019adapte en fonction des sp\u00e9cificit\u00e9s, des besoins et des objectifs de chaque organisation, fournissant <strong>les outils th\u00e9oriques et pratiques n\u00e9cessaires<\/strong> pour une d\u00e9marche coh\u00e9rente du reporting en mati\u00e8re de durabilit\u00e9 et pour l\u2019int\u00e9gration des aspects de durabilit\u00e9 dans les politiques et strat\u00e9gies organisationnelles.<\/p>\n\n\n<style>.kb-posts-id-4371_bfb3a4-82 .kb-post-list-item{display:grid;}<\/style><ul class=\"wp-block-kadence-posts kb-posts kadence-posts-list kb-posts-id-4371_bfb3a4-82 content-wrap grid-cols kb-posts-style-boxed grid-sm-col-2 grid-lg-col-3 item-image-style-above\"><li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-4526 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/auditul-informatiilor-privind-durabilitatea\/\" rel=\"bookmark\">Audit DES INFORMATIONS SUR LA DURABILITE<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-12-31T09:58:50+02:00\">d\u00e9cembre 31, 2025<\/time><time class=\"updated\" datetime=\"2025-12-31T11:35:21+02:00\">d\u00e9cembre 31, 2025<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>L'audit de durabilit\u00e9 - un nouveau domaine pour la profession comptable Quels sont les objectifs de l'audit des informations relatives \u00e0 la durabilit\u00e9 ? Quelles sont les \u00e9tapes du processus de...<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/auditul-informatiilor-privind-durabilitatea\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Audit DES INFORMATIONS SUR LA DURABILITE<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-3171 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/dreptul-sustenabilitatii\/\" rel=\"bookmark\">Cadre JURIDIQUE DU REPORTING EN MATI\u00c8RE DE DURABILITE<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-10-30T19:29:52+02:00\">octobre 30, 2025<\/time><time class=\"updated\" datetime=\"2026-01-12T14:55:22+02:00\">janvier 12, 2026<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>Droit de la durabilit\u00e9 (Sustainability Law) : Principes, exigences, impact strat\u00e9gique et organisationnel.\n\nComment la r\u00e9glementation en mati\u00e8re de reporting de durabilit\u00e9 (soutenabilit\u00e9) est-elle appliqu\u00e9e dans les entreprises ?\n\nQuel impact sur la strat\u00e9gie et le mod\u00e8le d\u2019affaires ?<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/dreptul-sustenabilitatii\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Cadre JURIDIQUE DU REPORTING EN MATI\u00c8RE DE DURABILITE<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-3334 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/raportarea-privind-durabilitatea\/\" rel=\"bookmark\">Le reporting  DE DURABILITE EN PRATIQUE<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-10-30T18:06:04+02:00\">octobre 30, 2025<\/time><time class=\"updated\" datetime=\"2025-12-31T10:31:09+02:00\">d\u00e9cembre 31, 2025<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>Quel est le cadre l\u00e9gal du reporting de durabilit\u00e9?\nQuelles sont les normes de r\u00e9f\u00e9rence ?\nQuels sont les processus pr\u00e9liminaires \u00e0 l\u2019\u00e9laboration du rapport de durabilit\u00e9 ?\nComment les informations relatives \u00e0 la durabilit\u00e9 sont-elles pr\u00e9par\u00e9es, collect\u00e9es et communiqu\u00e9es<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/raportarea-privind-durabilitatea\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Le reporting  DE DURABILITE EN PRATIQUE<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-3336 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/taxonomia-ue\/\" rel=\"bookmark\">Taxonomie UE : UN INSTRUMENT STRATEGIQUE<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-10-30T17:07:46+02:00\">octobre 30, 2025<\/time><time class=\"updated\" datetime=\"2025-12-31T11:37:32+02:00\">d\u00e9cembre 31, 2025<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>Qu\u2019est-ce que la Taxonomie de l\u2019UE ?\n\nQuels sont les objectifs et les m\u00e9canismes sp\u00e9cifiques de la Taxonomie de l\u2019UE ?\n\nQuel est le r\u00f4le de la Taxonomie de l\u2019UE dans le cadre de r\u00e9f\u00e9rence l\u00e9gislatif et dans les pratiques de financement vert ?<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/taxonomia-ue\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Taxonomie UE : UN INSTRUMENT STRATEGIQUE<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-3338 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/dubla-materialitate\/\" rel=\"bookmark\">Analyse DE LA DOUBLE MAT\u00c9RIALIT\u00c9<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-10-30T16:09:18+02:00\">octobre 30, 2025<\/time><time class=\"updated\" datetime=\"2025-12-31T11:38:49+02:00\">d\u00e9cembre 31, 2025<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>En quoi consiste la double mat\u00e9rialit\u00e9 ?\n\nPourquoi est-elle consid\u00e9r\u00e9e comme le fondement de la transparence des entreprises ?\n\nComment analyser la mat\u00e9rialit\u00e9 financi\u00e8re ? Et la mat\u00e9rialit\u00e9 d\u2019impact ? materialitatea de impact?<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/dubla-materialitate\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Analyse DE LA DOUBLE MAT\u00c9RIALIT\u00c9<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<li class=\"kb-post-list-item\">\n\t<article class=\"entry content-bg loop-entry post-3340 post type-post status-publish format-standard hentry category-cursuri\">\n\t\t\t\t<div class=\"entry-content-wrap\">\n\t\t\t<header class=\"entry-header\">\n\t\t<div class=\"entry-taxonomies\">\n\t\t<span class=\"category-links term-links category-style-normal\">\n\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/activitati\/cursuri\/\" class=\"category-link-cursuri\" rel=\"tag\">Cours<\/a>\t\t<\/span>\n\t<\/div><!-- .entry-taxonomies -->\n\t<h2 class=\"entry-title\"><a href=\"https:\/\/durabilitate.ro\/french\/performanta-financiara-si-extrafinanciara-in-contextul-tranzitiei-verzi\/\" rel=\"bookmark\">Performance GLOBALE<\/a><\/h2>\t<div class=\"entry-meta entry-meta-divider-dot\">\n\t<span class=\"posted-by\"><span class=\"meta-label\">Par<\/span><span class=\"author vcard\"><span class=\"fn n\">admin<\/span><\/span><\/span>\t\t\t<span class=\"posted-on\">\n\t\t\t\t<time class=\"entry-date published\" datetime=\"2025-10-30T15:11:34+02:00\">octobre 30, 2025<\/time><time class=\"updated\" datetime=\"2025-12-31T11:41:07+02:00\">d\u00e9cembre 31, 2025<\/time>\t\t\t<\/span>\n\t\t\t\t<\/div><!-- .entry-meta -->\n\t<\/header><!-- .entry-header -->\n\t<div class=\"entry-summary\">\n\t\t<p>Qu\u2019est-ce que la performance globale ?\n\nComment d\u00e9terminer et analyser la performance financi\u00e8re ?\n\nComment d\u00e9terminer et analyser la performance en mati\u00e8re de durabilit\u00e9 ?<\/p>\n\t<\/div><!-- .entry-summary -->\n\t<footer class=\"entry-footer\">\n\t\t\t<div class=\"entry-actions\">\n\t\t\t<p class=\"more-link-wrap\">\n\t\t\t\t<a href=\"https:\/\/durabilitate.ro\/french\/performanta-financiara-si-extrafinanciara-in-contextul-tranzitiei-verzi\/\" class=\"post-more-link\">\n\t\t\t\t\tLire la suite<span class=\"screen-reader-text\"> Performance GLOBALE<\/span><span class=\"kadence-svg-iconset svg-baseline\"><svg aria-hidden=\"true\" class=\"kadence-svg-icon kadence-arrow-right-alt-svg\" fill=\"currentColor\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"28\" viewbox=\"0 0 27 28\"><title>Continuer<\/title><path d=\"M27 13.953c0 0.141-0.063 0.281-0.156 0.375l-6 5.531c-0.156 0.141-0.359 0.172-0.547 0.094-0.172-0.078-0.297-0.25-0.297-0.453v-3.5h-19.5c-0.281 0-0.5-0.219-0.5-0.5v-3c0-0.281 0.219-0.5 0.5-0.5h19.5v-3.5c0-0.203 0.109-0.375 0.297-0.453s0.391-0.047 0.547 0.078l6 5.469c0.094 0.094 0.156 0.219 0.156 0.359v0z\"><\/path>\n\t\t\t<\/svg><\/span>\t\t\t\t<\/a>\n\t\t\t<\/p>\n\t\t<\/div><!-- .entry-actions -->\n\t\t<\/footer><!-- .entry-footer -->\t\t<\/div>\n\t<\/article>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Anul 2025, primul an de aplicare a Directivei Europene CSRD (Corporate Sustainability Reporting Directive, CE 2024), marcheaz\u0103 un moment decisiv \u00een raportarea privind durabilitatea. Aceasta vizeaz\u0103 armonizarea \u0219i consolidarea calit\u0103\u021bii informa\u021biilor pin materie de durabilitate furnizate de \u00eentreprinderi \u0219i reducerea riscului de dezinformare ecologic\u0103 \u0219i social\u0103. Rapoartele trebuie s\u0103 respecte noile standarde europene ESRS (European&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-4371","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/pages\/4371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/comments?post=4371"}],"version-history":[{"count":8,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/pages\/4371\/revisions"}],"predecessor-version":[{"id":4751,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/pages\/4371\/revisions\/4751"}],"wp:attachment":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/media?parent=4371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}