{"id":109739,"date":"2023-07-11T16:48:40","date_gmt":"2023-07-11T14:48:40","guid":{"rendered":"https:\/\/www.afg.asso.fr\/reponse-de-lafg-a-la-consultation-de-la-commission-europeenne-sur-les-standards-extra-financiers-esrs\/"},"modified":"2023-07-11T16:48:40","modified_gmt":"2023-07-11T14:48:40","slug":"reponse-de-lafg-a-la-consultation-de-la-commission-europeenne-sur-les-standards-extra-financiers-esrs","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/reponse-de-lafg-a-la-consultation-de-la-commission-europeenne-sur-les-standards-extra-financiers-esrs\/","title":{"rendered":"R\u00e9ponse de l&rsquo;AFG \u00e0 la consultation de la Commission Europ\u00e9enne sur les standards extra-financiers (ESRS)"},"content":{"rendered":"\n<p>Le 9 juin, la Commission Europ\u00e9enne a publi\u00e9 une consultation sur son <a rel=\"noreferrer noopener\" href=\"\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\" target=\"_blank\">projet de R\u00e8glement D\u00e9l\u00e9gu\u00e9 sur la CSRD pour int\u00e9grer les standards de reporting extra-financiers (ESRS)<\/a>.<br><span style=\"text-decoration: underline;\">L<strong>\u2019<a rel=\"noreferrer noopener\" href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/\/reponse-de-lafg-a-la-consultation-de-la-commission-europeenne-sur-les-standards-extra-financiers-esrs-template-for-comments-on-draft-esrs-delegated-act\/\" data-type=\"URL\" data-id=\"https:\/\/www.afg.asso.fr\/fr\/publication\/\/reponse-de-lafg-a-la-consultation-de-la-commission-europeenne-sur-les-standards-extra-financiers-esrs-template-for-comments-on-draft-esrs-delegated-act\/\" target=\"_blank\">AFG a r\u00e9pondu le 7 juillet 2023 \u00e0 cette consultation,<\/a><\/strong> <\/span>en mettant en avant notamment les points suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Soutien aux efforts de la Commission Europ\u00e9enne pour garantir un cadre de reporting efficace et utile en mati\u00e8re de d\u00e9veloppement durable.<\/li><li>Soutien aux ajustements propos\u00e9s \u00e0 l&rsquo;ESRS pour r\u00e9duire la quantit\u00e9 d&rsquo;informations afin d&rsquo;\u00e9viter une charge disproportionn\u00e9e pour les entreprises et afin d&rsquo;am\u00e9liorer la lisibilit\u00e9 des rapports extra-financiers.<\/li><li>Pr\u00e9occupations s\u2019agissant de l&rsquo;approche syst\u00e9matique d\u2019\u00e9valuation de la mat\u00e9rialit\u00e9 par l\u2019entreprise qui cr\u00e9e un traitement diff\u00e9renci\u00e9 entre les entreprises (\u00e9valuation de la mat\u00e9rialit\u00e9) et les institutions financi\u00e8res (publications obligatoires).<\/li><li>Cette distorsion va conduire \u00e0 des lacunes dans les donn\u00e9es et induire :<br>o Une d\u00e9pendance accrue aux fournisseurs de donn\u00e9es ;<br>o De multiples sollicitations des \u00e9metteurs en bilat\u00e9ral pour obtenir les informations (plut\u00f4t qu\u2019une simple publication).<\/li><li>N\u00e9cessit\u00e9 d\u2019une base commune obligatoire sans \u00e9valuation de mat\u00e9rialit\u00e9 a minima sur les PAI, les indicateurs climatiques (plans de transition inclus) et les plans de transition pour les secteurs \u00e0 haut risque de la TNFD.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le 9 juin, la Commission Europ\u00e9enne a publi\u00e9 une consultation sur son projet de R\u00e8glement D\u00e9l\u00e9gu\u00e9 sur la CSRD pour&hellip;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wds_primary_category":0,"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[5],"tags":[],"thematics":[41],"top_contenu":[],"class_list":["post-109739","post","type-post","status-publish","format-standard","hentry","category-non-classifiee","thematics-finance-durable"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/109739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=109739"}],"version-history":[{"count":0,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/109739\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=109739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=109739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=109739"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=109739"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=109739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}