{"id":10343,"date":"2024-03-20T10:12:00","date_gmt":"2024-03-20T09:12:00","guid":{"rendered":"https:\/\/dev-refonte.marsatwork.fr\/5-question-frequentes-sur-la-csrd\/"},"modified":"2025-02-06T17:29:59","modified_gmt":"2025-02-06T16:29:59","slug":"5-frequently-asked-questions-about-the-csrd","status":"publish","type":"post","link":"https:\/\/dev-refonte.marsatwork.fr\/en\/5-frequently-asked-questions-about-the-csrd\/","title":{"rendered":"5 frequently asked questions about the CSRD"},"content":{"rendered":"\n
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1. Who is concerned?<\/span><\/strong><\/h2>\n

The application is progressive and will expand rapidly. The directive will ultimately affect nearly 50,000 European companies.<\/span><\/strong><\/p>\n

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From 2024<\/span><\/strong><\/p>\n

It will apply to companies with more than 500 employees, subject to one of the following two criteria: a balance sheet of more than \u20ac20 million and a turnover of more than \u20ac40 million.<\/p>\n<\/div>\n

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In 2025<\/span><\/strong><\/p>\n

Companies with more than 250 employees will be affected, subject to the same financial criteria.<\/p>\n<\/div>\n

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From 2026<\/span><\/strong><\/p>\n

SMEs listed on the stock exchange (except micro-enterprises with fewer than 10 employees whose balance sheet total does not exceed \u20ac350,000 or whose net turnover does not exceed \u20ac700,000)<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n <\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n

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2. What should the sustainability report contain?<\/span><\/strong><\/h2>\n

Following a double materiality<\/span><\/strong> analysis, the company will be able to identify the extra-financial information to be published among (for the moment) 12 ESRS (European Sustainability Reporting Standards). These 12 standards include 550 indicators divided into 4 themes (generic, environmental, social and governance).<\/p>\n<\/div>\n <\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n

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