{"id":3286,"date":"2025-11-03T17:04:25","date_gmt":"2025-11-03T15:04:25","guid":{"rendered":"https:\/\/durabilitate.ro\/?p=3286"},"modified":"2026-05-05T09:20:00","modified_gmt":"2026-05-05T07:20:00","slug":"rapoarte-de-durabilitate","status":"publish","type":"post","link":"https:\/\/durabilitate.ro\/french\/rapoarte-de-durabilitate\/","title":{"rendered":"SERVICES POUR LES PME"},"content":{"rendered":"<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:26% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/11\/RapoarteDurab-768x1024.png\" alt=\"\" class=\"wp-image-3660 size-full\" srcset=\"https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/11\/RapoarteDurab-768x1024.png 768w, https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/11\/RapoarteDurab-225x300.png 225w, https:\/\/durabilitate.ro\/wp-content\/uploads\/2025\/11\/RapoarteDurab.png 784w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">La l\u00e9gislation europ\u00e9enne et nationale en mati\u00e8re de durabilit\u00e9 instaure un cadre de reporting exigeant, qui concerne les politiques, les strat\u00e9gies et les actions concr\u00e8tes des entreprises dans les domaines suivants : environnement, social et gouvernance (ESG). Les obligations d\u2019information sont \u00e9tablies proportionnellement \u00e0 la taille de l\u2019entreprise et varient en fonction de l\u2019acc\u00e8s au march\u00e9 financier.<strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\" style=\"font-size:16px\">Les PME cot\u00e9es sur un march\u00e9 r\u00e9glement\u00e9 sont tenues d\u2019inclure dans le rapport annuel des administrateurs une section distincte d\u00e9di\u00e9e au reporting de durabilit\u00e9, conform\u00e9ment aux normes europ\u00e9ennes d\u2019information en mati\u00e8re de durabilit\u00e9 ESRS \u2013 LSME (Listed SMEs Standards).<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\" style=\"font-size:16px\">Les PME non cot\u00e9es n\u2019ont pas actuellement d\u2019obligation l\u00e9gale de reporting  de durabilit\u00e9. Celles qui souhaitent entreprendre volontairement cette d\u00e9marche doivent se conformer aux normes europ\u00e9ennes volontaires d\u2019information ESRS \u2013 VSME (Voluntary Standards for SMEs).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">L\u2019\u00e9laboration, obligatoire ou volontaire, d\u2019un rapport de durabilit\u00e9 g\u00e9n\u00e8re, au-del\u00e0 des contraintes administratives inh\u00e9rentes, des b\u00e9n\u00e9fices significatifs pour les PME.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\"><strong><em>Nos services<\/em><\/strong><\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_4a0b5e-a1:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_4a0b5e-a1 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_4a0b5e-a1 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_4a0b5e-a1 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3286_4a0b5e-a1 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-items3286_4a0b5e-a1 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3286_9cf690-57 .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-3286_9cf690-57\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Executive and Team Coaching pour la direction et les \u00e9quipes des PME, avec pour objectifs :<\/strong><\/span><\/li>\n<\/ul><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Connaissance et interpr\u00e9tation du cadre l\u00e9gislatif en mati\u00e8re de durabilit\u00e9, pertinent pour l\u2019activit\u00e9 de l\u2019entreprise ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Approfondissement des exigences europ\u00e9ennes de reporting sur la durabilit\u00e9 et des implications concr\u00e8tes pour la PME ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Identification du niveau d\u2019exposition aux nouvelles r\u00e9glementations et des normes d\u2019information applicables, selon la taille et l\u2019acc\u00e8s au march\u00e9 financier ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Analyse des opportunit\u00e9s g\u00e9n\u00e9r\u00e9es par cet exercice de conformit\u00e9 pour obtenir un avantage concurrentiel sur le march\u00e9 national et international ;<\/li>\n\n\n\n<li style=\"font-size:16px\">Alignement du mod\u00e8le d\u2019affaires sur les exigences de la transition vers une \u00e9conomie durable ;<\/li>\n\n\n\n<li style=\"font-size:16px\">\u00c9laboration d\u2019un plan de progr\u00e8s r\u00e9aliste sur la trajectoire de transition verte, adapt\u00e9 aux ressources de la PME.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b7742f-e2:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b7742f-e2 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b7742f-e2 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b7742f-e2 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3286_b7742f-e2 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-items3286_b7742f-e2 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3286_000bc1-fd .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-3286_000bc1-fd translation-block\">Assistance technique et solutions personnalis\u00e9es pour les PME dans le processus de pr\u00e9paration et d\u2019\u00e9laboration des politiques et rapports sur la durabilit\u00e9, afin de valoriser les b\u00e9n\u00e9fices g\u00e9n\u00e9r\u00e9s par ce type de reporting.<\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b47ef7-90:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b47ef7-90 ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b47ef7-90 ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b47ef7-90 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3286_b47ef7-90 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-items3286_b47ef7-90 kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3286_9659b3-04 .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-3286_9659b3-04\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Formation contextualis\u00e9e<strong>-<\/strong> en management des aspects de durabilit\u00e9, avec un accent sur la connexion avec le management strat\u00e9gique <strong>.<\/strong>et financier.<\/strong><\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b21301-ab:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b21301-ab ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b21301-ab ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items3286_b21301-ab ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items3286_b21301-ab 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-items3286_b21301-ab kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-3286_0860d4-ae .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-3286_0860d4-ae\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_checkCircle kt-svg-icon-list-single\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"\/><polyline points=\"22 4 12 14.01 9 11.01\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>\u00c9tudes et analyses adapt\u00e9es aux besoins des PME.<\/strong><\/span><\/li>\n<\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><strong><em>Les b\u00e9n\u00e9fices du reporting volontaire sur la durabilit\u00e9<\/em><\/strong><em> pour les PME<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:16px\">L\u2019\u00e9laboration obligatoire ou volontaire d\u2019un rapport de durabilit\u00e9 g\u00e9n\u00e8re, en plus des contraintes administratives, des b\u00e9n\u00e9fices significatifs pour les PME :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:16px\">Facilitation <strong>de l\u2019acc\u00e8s aux march\u00e9s et aux cha\u00eenes d\u2019approvisionnement ;<\/strong>;<\/li>\n\n\n\n<li style=\"font-size:16px\" class=\"translation-block\">Augmentation des chances d\u2019acc\u00e8s au financement (institutions bancaires, investisseurs, fonds europ\u00e9ens) ;<\/li>\n\n\n\n<li style=\"font-size:16px\" class=\"translation-block\">Obtention d\u2019un avantage concurrentiel par rapport aux PME qui ne reportent pas ;<\/li>\n\n\n\n<li style=\"font-size:16px\" class=\"translation-block\">Consolidation de l\u2019image, de la r\u00e9putation et de la cr\u00e9dibilit\u00e9 organisationnelle ;<\/li>\n\n\n\n<li style=\"font-size:16px\" class=\"translation-block\">Am\u00e9lioration des processus internes et de la gestion des risques.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Cadre r\u00e9glementaire :<\/em><\/strong><\/p>\n\n\n\n<ul style=\"font-size:14px\" class=\"wp-block-list\">\n<li class=\"translation-block\">Directive (UE) 2022\/2464 du Parlement europ\u00e9en et du Conseil du 14 d\u00e9cembre 2022 modifiant le R\u00e8glement (UE) n\u00b0 537\/2014, la Directive 2004\/109\/CE, la Directive 2006\/43\/CE et la Directive 2013\/34\/UE en ce qui concerne le reporting de durabilit\u00e9 par les entreprises (Corporate Sustainability Reporting Directive \u2013 CSRD). Journal officiel de l\u2019Union europ\u00e9enne, L 322, 16.12.2022.<\/li>\n\n\n\n<li class=\"translation-block\">Normes europ\u00e9ennes d \u00bbinformation sur la durabilit\u00e9 (European Sustainability Reporting Standards \u2013 ESRS) en tant qu\u2019ensemble de normes adopt\u00e9es par le R\u00e8glement d\u00e9l\u00e9gu\u00e9 (UE) 2023\/2772 de la Commission du 31 juillet 2023. Journal officiel de l\u2019Union europ\u00e9enne, L 2772, 22.12.2023<\/li>\n\n\n\n<li class=\"translation-block\">ESRS LSME \u2013 Norme europ\u00e9enne d\u2019information sur la durabilit\u00e9 pour les petites et moyennes entreprises cot\u00e9es (European Sustainability Reporting Standard for Listed SMEs), faisant partie des normes ESRS \u00e9labor\u00e9es et adopt\u00e9es dans le cadre de la CSRD. Journal officiel de l\u2019Union europ\u00e9enne, L 2772, 22.12.2023<\/li>\n\n\n\n<li class=\"translation-block\">VSME \u2013 Norme volontaire europ\u00e9enne d\u2019information sur la durabilit\u00e9 pour les petites et moyennes entreprises non cot\u00e9es (Voluntary Sustainability Reporting Standard for SMEs), adopt\u00e9e par la Recommandation (UE) 2025\/1710 de la Commission du 30 juillet 2025. Journal officiel de l\u2019Union europ\u00e9enne (date de publication 30.07.2025).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:14px\">Source: <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/RO\/ALL\/?uri=CELEX%3A32023R2772&amp;utm_source=chatgpt.com\">eur-lex.europa.eu<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La l\u00e9gislation europ\u00e9enne et nationale en mati\u00e8re de durabilit\u00e9 instaure un cadre de reporting exigeant, qui concerne les politiques, les strat\u00e9gies et les actions concr\u00e8tes des entreprises<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":""},"categories":[17],"tags":[],"class_list":["post-3286","post","type-post","status-publish","format-standard","hentry","category-consultanta"],"_links":{"self":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/3286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/types\/post"}],"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=3286"}],"version-history":[{"count":57,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/3286\/revisions"}],"predecessor-version":[{"id":4985,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/posts\/3286\/revisions\/4985"}],"wp:attachment":[{"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/media?parent=3286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/categories?post=3286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/durabilitate.ro\/french\/wp-json\/wp\/v2\/tags?post=3286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}