{"id":16976,"date":"2024-06-24T13:30:48","date_gmt":"2024-06-24T13:30:48","guid":{"rendered":"https:\/\/indr.lu\/?p=16976"},"modified":"2024-07-16T12:50:11","modified_gmt":"2024-07-16T12:50:11","slug":"publication-par-lefrag-de-44-nouveaux-qa-sur-les-esrs","status":"publish","type":"post","link":"https:\/\/indr.lu\/fr\/publication-par-lefrag-de-44-nouveaux-qa-sur-les-esrs\/","title":{"rendered":"Publication par l’EFRAG de 44 nouveaux Q&A sur les ESRS"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

La CSRD (Corporate Sustainability Reporting Directive) a \u00e9t\u00e9 lanc\u00e9e par la Commission europ\u00e9enne en avril 2021 en tant que fondement de l’initiative de l’UE sur le Green Deal et la finance durable afin d’am\u00e9liorer la divulgation et de r\u00e9pondre aux besoins des investisseurs en mati\u00e8re d’ESG.<\/strong><\/p>\n

L\u2019EFRAG, qui est le groupe consultatif pour l’information financi\u00e8re en Europe, a \u00e9labor\u00e9 quant \u00e0 lui, des normes ESRS pour les entreprises relevant de cette r\u00e9glementation CSRD.<\/p>\n

Ce dernier a r\u00e9cemment mis \u00e0 jour une compilation de Q&A destin\u00e9es \u00e0 faciliter l\u2019impl\u00e9mentation des normes ESRS.<\/p>\n[\/vc_column_text][nectar_btn size=”jumbo” open_new_tab=”true” button_style=”regular” button_color_2=”Accent-Color” icon_family=”steadysets” text=”Lire la compilation des Q&A” url=”https:\/\/indr.lu\/wp-content\/uploads\/2024\/06\/explanations-january-may-2024-final-version.pdf” icon_steadysets=”steadysets-icon-files”][vc_column_text]\n

Une \u00ab EFRAG ESRS Q&A Platform \u00bb est accessible ici<\/a>\u00a0et permet \u00e0 toute partie int\u00e9ress\u00e9e de soumettre des questions techniques en relation avec l\u2019impl\u00e9mentation des normes de durabilit\u00e9 ESRS.<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default”…<\/p>\n","protected":false},"author":25,"featured_media":16990,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[176],"tags":[],"class_list":{"0":"post-16976","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-actualites-rse-au-luxembourg"},"acf":[],"yoast_head":"\nPublication par l'EFRAG de 44 nouveaux Q&A sur les ESRS - 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