{"id":130780,"date":"2026-10-30T17:19:55","date_gmt":"2026-10-30T16:19:55","guid":{"rendered":"https:\/\/www.afg.asso.fr\/?p=130780"},"modified":"2026-10-30T17:21:43","modified_gmt":"2026-10-30T16:21:43","slug":"consultation-efrag-esrs-non-eu-reponse-de-lafg","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/consultation-efrag-esrs-non-eu-reponse-de-lafg\/","title":{"rendered":"Consultation de l&rsquo;EFRAG sur les ESRS non-EU : r\u00e9ponse de l&rsquo;AFG"},"content":{"rendered":"\n<p>L<strong>&lsquo;AFG a <a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/consultation-de-lefrag-sur-les-esrs-non-eu-reponse-de-lafg\/\">r\u00e9pondu \u00e0 la consultation de l&rsquo;EFRAG sur les ESRS<\/a> <\/strong>(i.e. normes europ\u00e9ennes d&rsquo;information en mati\u00e8re de durabilit\u00e9) pour les entreprises non-europ\u00e9ennes (entreprises soumises \u00e0 l&rsquo;Article 40a).<br>L&rsquo;EFRAG a \u00e9t\u00e9 mandat\u00e9 par la Commission Europ\u00e9enne pour soumettre aux acteurs de la place des propositions d&rsquo;ajustement concernant les obligations de reporting des entreprises non-EU ayant des activit\u00e9s sur le territoire europ\u00e9en.<br>Ainsi, les principaux sujets \u00e0 signaler qui sont trait\u00e9s dans la consultation :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une proposition nomm\u00e9e &lsquo;Mixed approach&rsquo; visant \u00e0 limiter le reporting aux impacts li\u00e9s \u00e0 l\u2019Union europ\u00e9enne uniquement, plut\u00f4t qu\u2019\u00e0 un reporting portant sur les impacts mondiaux du groupe non europ\u00e9en<\/li>\n\n\n\n<li>Des questions sur l&rsquo;interop\u00e9rabilit\u00e9 des normes entre zones g\u00e9ographiques<\/li>\n<\/ul>\n\n\n\n<p>L&rsquo;AFG a alert\u00e9 l&rsquo;EFRAG sur la proposition \u00ab\u00a0mixed approach\u00a0\u00bb en pr\u00e9cisant l&rsquo;impact que cette souplesse visant uniquement les entreprises non-EU pourrait avoir sur l\u2019indisponibilit\u00e9 des donn\u00e9es, pourtant essentielles aux investisseurs\/ utilisateurs de ces rapports. L&rsquo;AFG a rappel\u00e9 qu\u2019on investit dans l&rsquo;entreprise dans sa globalit\u00e9. Ainsi, les informations portant uniquement sur les impacts li\u00e9s \u00e0 l&rsquo;Union Europ\u00e9enne ne pourraient pas \u00eatre consid\u00e9r\u00e9es comme des informations pertinentes.<\/p>\n\n\n\n<p>Des propositions parcellaires comme la \u00ab\u00a0mixed approach\u00a0\u00bb ne font qu&rsquo;accro\u00eetre la d\u00e9pendance des soci\u00e9t\u00e9s de gestion, et plus g\u00e9n\u00e9ralement des march\u00e9s, vis-\u00e0-vis des m\u00e9thodologies d\u2019estimation des donn\u00e9es des fournisseurs de donn\u00e9es.<\/p>\n\n\n\n<p class=\"has-white-color has-blue-background-color has-text-color has-background has-link-color wp-elements-56d323fa6e56c9196915c3b7d2aa7b69\">Consultez la <a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/consultation-de-lefrag-sur-les-esrs-non-eu-reponse-de-lafg\/\">r\u00e9ponse de l&rsquo;AFG \u00e0 la consultation de l&rsquo;EFRAG sur les ESRS non-EU<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&lsquo;AFG a r\u00e9pondu \u00e0 la consultation de l&rsquo;EFRAG sur les ESRS (i.e. normes europ\u00e9ennes d&rsquo;information en mati\u00e8re de durabilit\u00e9) pour&hellip;<\/p>\n","protected":false},"author":35,"featured_media":126233,"comment_status":"closed","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":[581,192,41],"top_contenu":[568,44,45],"class_list":["post-130780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thematics-csrd","thematics-esg","thematics-finance-durable","top_contenu-top-contenu-commission-club","top_contenu-top-contenu-espace-membre","top_contenu-top-contenu-home-page"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/130780","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=130780"}],"version-history":[{"count":2,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/130780\/revisions"}],"predecessor-version":[{"id":130788,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/130780\/revisions\/130788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media\/126233"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=130780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=130780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=130780"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=130780"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=130780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}