{"id":19053,"date":"2025-05-13T11:48:31","date_gmt":"2025-05-13T09:48:31","guid":{"rendered":"https:\/\/bakertilly.be\/esg-et-durabilite-des-entreprises\/"},"modified":"2026-08-13T14:07:36","modified_gmt":"2026-08-13T12:07:36","slug":"esg-et-durabilite-des-entreprises","status":"publish","type":"page","link":"https:\/\/bakertilly.be\/fr\/esg-et-durabilite-des-entreprises\/","title":{"rendered":"ESG et durabilit\u00e9 des entreprises"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-gradient\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:90px;--awb-margin-bottom-small:45px;--awb-min-height:700px;--awb-min-height-small:420px;--awb-background-image:linear-gradient(180deg, hsla(var(--awb-custom_color_1-h),var(--awb-custom_color_1-s),var(--awb-custom_color_1-l),calc(var(--awb-custom_color_1-a) - 100%)) 0%,hsla(var(--awb-custom_color_1-h),var(--awb-custom_color_1-s),var(--awb-custom_color_1-l),calc(var(--awb-custom_color_1-a) - 80%)) 100%),url(https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/ESG_duurzaam_ondernemen.webp);;--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-align-content-space-between fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:60px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-margin-bottom-medium:60px;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:30px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-font-size:11px;--awb-text-color:var(--awb-color1);--awb-breadcrumb-sep:&#039;&gt;&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><li class=\"fusion-breadcrumb-item awb-breadcrumb-sep awb-home\" ><a href=\"https:\/\/bakertilly.be\/fr\/\" class=\"fusion-breadcrumb-link\"><span >Home<\/span><\/a><\/li><\/ol><\/nav><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:90px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:90px;--awb-spacing-left-large:4.8%;--awb-width-medium:40%;--awb-order-medium:0;--awb-spacing-right-medium:4.8%;--awb-spacing-left-medium:4.8%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:60px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:60px;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:68;line-height:var(--awb-typography1-line-height);\">ESG et durabilit\u00e9 des entreprises<\/h1><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-align-content-space-between fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type transparent_white_aqua-btn\" style=\"--awb-margin-top:20px;--button_accent_color:var(--awb-color1);--button_border_color:var(--awb-color1);--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color6);--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:hsla(var(--awb-custom_color_9-h),var(--awb-custom_color_9-s),var(--awb-custom_color_9-l),calc(var(--awb-custom_color_9-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-custom_color_9-h),var(--awb-custom_color_9-s),var(--awb-custom_color_9-l),calc(var(--awb-custom_color_9-a) - 100%));--button_gradient_top_color_hover:var(--awb-color6);--button_gradient_bottom_color_hover:var(--awb-color6);\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/contact\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Prendre contact<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:60px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_5_6 5_6 fusion-flex-column\" style=\"--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-bg-size:cover;--awb-width-large:83.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.304%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.304%;--awb-width-medium:83.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:2.304%;--awb-spacing-left-medium:2.304%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">La durabilit\u00e9 comme levier de croissance<\/h2><\/div><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-bottom:20px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Dans un monde en pleine mutation, la durabilit\u00e9 des entreprises est avant tout un levier pour cr\u00e9er de la valeur \u00e9conomique et pr\u00e9server la r\u00e9silience et la valeur de votre entreprise..<br \/>\nQue ce soit pour une multinationale ou une PME, les facteurs ESG (Environnement, Social, Gouvernance) jouent un r\u00f4le cl\u00e9 dans la gestion d\u2019entreprise.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:60px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-overflow:hidden;--awb-bg-image:url(&#039;https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/ESG-duurzaam-ondernemen-2-scaled.webp&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/08\/ESG-duurzaam-ondernemen-2-scaled.webp\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility fusion-no-medium-visibility\" alt=\"sociale-audit\" aria-label=\"ESG-duurzaam-ondernemen (2)\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271365%27%20height%3D%272048%27%20viewBox%3D%270%200%201365%202048%27%3E%3Crect%20width%3D%271365%27%20height%3D%272048%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><!--StartFragment --><span class=\"cf0\">L&rsquo;impact durable de la durabilit\u00e9<\/span><!--EndFragment --><\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Que vous soyez soumis \u00e0 l&rsquo;obligation de reporting ou non, la durabilit\u00e9 est une boussole strat\u00e9gique qui a un impact direct sur le fonctionnement et l\u2019avenir de votre entreprise. Les clients, les banques, les investisseurs et les autres parties prenantes posent de plus en plus de questions sur vos performances environnementales et sociales.<\/p>\n<p>Le d\u00e9veloppement durable n\u2019est pas une case \u00e0 cocher juridique, mais bien un outil strat\u00e9gique pour toutes les entreprises, y compris les petites PME ou les entreprises non d\u00e9clarantes.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:20px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\"><p>Notre priorit\u00e9 ? Cr\u00e9ation de valeur et impact<br \/>\n<!--EndFragment --><\/p><\/h2><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Nous aidons les organisations \u00e0 passer \u00e0 une cr\u00e9ation de valeur proactive, o\u00f9 la durabilit\u00e9 devient un moteur d&rsquo;excellence op\u00e9rationnelle et d&rsquo;avantage concurrentiel.<\/p>\n<p>Nos experts vous aideront \u00e0 :<\/p>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\u00c9valuer et exploiter les opportunit\u00e9s \u00e9conomiques de la durabilit\u00e9.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Traduire vos ambitions en mati\u00e8re de d\u00e9veloppement durable en plans r\u00e9alistes et rentables.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Transformer votre mod\u00e8le d&rsquo;entreprise en une entreprise r\u00e9siliente et \u00e0 l&rsquo;\u00e9preuve du temps.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\"><span style=\"font-weight: 400;\">Maintenir l&rsquo;attractivit\u00e9 de votre entreprise pour les investisseurs. <\/span><\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Cr\u00e9er de la valeur pour les salari\u00e9s, les actionnaires et les autres parties prenantes.<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-bottom:120px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Une entreprise durable, adapt\u00e9e \u00e0 votre organisation<\/h2><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Orient\u00e9 vers les r\u00e9sultats et imm\u00e9diatement applicable<\/h3><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-bottom:60px;--awb-padding-right-medium:30px;--awb-padding-left-medium:30px;--awb-padding-right-small:15px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Analyse rapide du ESG<\/h3><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Une analyse rapide des questions ESG est une premi\u00e8re \u00e9tape \u00e0 bas seuil vers une entreprise durable. Notre analyse rapide identifie en peu de temps les questions ESG qui ont un impact significatif, souvent financier, sur votre mod\u00e8le \u00e9conomique et d\u00e9termine dans quels d\u00e9lais des mesures doivent \u00eatre prises.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:7.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:7.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Kit de d\u00e9marrage pour une entreprise durable<\/h3><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Une formule d&rsquo;entr\u00e9e de gamme accessible et abordable pour les PME et les entreprises de taille moyenne. Nous effectuons une analyse rapide cibl\u00e9e, formulons des gains rapides et conseillons des actions strat\u00e9giques adapt\u00e9es \u00e0 votre entreprise. Un paquet total g\u00e9rable comme premier pas vers l&rsquo;entreprenariat durable. Cette formule peut b\u00e9n\u00e9ficier d&rsquo;un soutien dans le cadre du portefeuille PME.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:7.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:7.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">La durabilit\u00e9 comme moteur strat\u00e9gique de croissance<\/h3><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Nous traduisons vos ambitions en mati\u00e8re de d\u00e9veloppement durable en une strat\u00e9gie r\u00e9alisable et ax\u00e9e sur les r\u00e9sultats. Ensemble, nous d\u00e9terminons les th\u00e8mes mat\u00e9riels ayant un impact financier, formulons des objectifs concrets et \u00e9laborons un plan de croissance r\u00e9aliste adapt\u00e9, \u00e0 votre secteur, \u00e0 votre maturit\u00e9 et \u00e0 votre position concurrentielle.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">La diligence raisonnable en mati\u00e8re d&rsquo;ESG dans les acquisitions et les investissements<\/h3><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Lors de l\u2019achat et de la vente d\u2019entreprises, d\u2019investissements ou de partenariats, nous identifions les risques et les opportunit\u00e9s li\u00e9s \u00e0 l\u2019ESG. Nous \u00e9valuons la maturit\u00e9 ESG de l&rsquo;entreprise et la traduisons en une valorisation financi\u00e8re correcte projet\u00e9e dans le temps.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:7.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:7.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Projets sur mesure<\/h3><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Avec notre r\u00e9seau d\u2019experts, nous r\u00e9alisons des projets d\u2019am\u00e9lioration concrets en mettant l\u2019accent sur la valeur ajout\u00e9e strat\u00e9gique. Pensez par exemple \u00e0 la r\u00e9duction des \u00e9missions de CO\u2082, \u00e0 l\u2019efficacit\u00e9 \u00e9nerg\u00e9tique, aux processus circulaires, \u00e0 la gestion durable des b\u00e2timents, aux plans climatiques, \u00e0 la politique de bien-\u00eatre et \u00e0 la bonne gouvernance.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Rapports et conformit\u00e9<\/h3><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right-medium:30px;--awb-padding-left-medium:30px;--awb-padding-right-small:15px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:calc( 100% + 0px ) !important;max-width:calc( 100% + 0px ) !important;margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:0px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Double analyse de mat\u00e9rialit\u00e9<\/h3><\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>La double analyse de mat\u00e9rialit\u00e9 (DMA) va au-del\u00e0 d&rsquo;un examen rapide et constitue la base des choix strat\u00e9giques, de l&rsquo;orientation op\u00e9rationnelle et d&rsquo;une communication cr\u00e9dible avec les parties prenantes. Nous dressons une carte structurelle de votre impact et examinons les facteurs qui ont un impact financier. L&rsquo;analyse de mat\u00e9rialit\u00e9 double constitue \u00e9galement la base de votre \u00e9ventuel rapport CSRD.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:7.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:7.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Orientations en mati\u00e8re de rapports (CSRD et VSME) et gestion des donn\u00e9es<\/h3><\/div><div class=\"fusion-text fusion-text-10 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Nous vous aidons \u00e0 pr\u00e9parer un rapport de d\u00e9veloppement durable conforme \u00e0 la norme CSRD ou VSME. Nous pouvons \u00e9galement aider les fournisseurs qui doivent fournir des donn\u00e9es ESG \u00e0 des clients plus importants. Nous mettons en place des syst\u00e8mes de gestion et d&rsquo;\u00e9change de donn\u00e9es conformes aux normes europ\u00e9ennes les plus r\u00e9centes.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:50px;--awb-padding-left:30px;--awb-padding-top-small:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:30px;--awb-padding-left-small:0px;--awb-overflow:hidden;--awb-bg-color:#dadada;--awb-bg-color-hover:#dadada;--awb-bg-size:cover;--awb-border-color:var(--awb-color3);--awb-border-style:solid;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:7.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:7.5px;--awb-spacing-left-medium:7.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Audit et assurance<\/h3><\/div><div class=\"fusion-text fusion-text-11 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Nous nous chargeons de l&rsquo;audit de votre rapport CSRD ou nous vous aidons \u00e0 le pr\u00e9parer. Cela vous permet de disposer d&rsquo;informations pr\u00e9cises, v\u00e9rifiables et bien \u00e9tay\u00e9es sur le d\u00e9veloppement durable.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-medium:60px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-overflow:hidden;--awb-bg-image:url(&#039;https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/waarom_duurzaam_ondernemen-scaled.webp&#039;);--awb-bg-position:center center;--awb-bg-size:cover;--awb-border-radius:4px 4px 4px 4px;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/07\/waarom_duurzaam_ondernemen-scaled.webp\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility fusion-no-medium-visibility\" alt=\"waarom_duurzaam_ondernemen\" aria-label=\"waarom_duurzaam_ondernemen\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272048%27%20height%3D%271365%27%20viewBox%3D%270%200%202048%201365%27%3E%3Crect%20width%3D%272048%27%20height%3D%271365%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:30px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Pourquoi commencer \u00e0 faire des affaires durables ?<\/h2><\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Une solide r\u00e9putation sur le march\u00e9 du travail<br \/>\n<\/strong><span style=\"font-weight: 400;\">De plus en plus de salari\u00e9s choisissent des entreprises qui contribuent activement \u00e0 la soci\u00e9t\u00e9. Une marque durable et \u00e9prouv\u00e9e est indispensable pour votre image de marque d&#8217;employeur. <\/span><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Maintenir la confiance des clients<br \/>\n<\/strong>L&rsquo;importance d&rsquo;une activit\u00e9 durable ne cesse de cro\u00eetre en tant qu&rsquo;\u00e9l\u00e9ment essentiel de votre strat\u00e9gie concurrentielle. Prouvez \u00e0 vos clients qu&rsquo;ils ont fait le bon choix, un choix tourn\u00e9 vers l&rsquo;avenir.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><strong>Convaincre les investisseurs<br \/>\n<\/strong>Les investisseurs concentrent leurs ressources sur les initiatives durables. Vous pouvez \u00e9tayer vos d\u00e9clarations et la valeur de votre entreprise en pr\u00e9sentant votre vision de l&rsquo;avenir sous la forme de donn\u00e9es num\u00e9riques ind\u00e9niables.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-check-circle fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><b>L&rsquo;<\/b><strong>avenir de votre entreprise<br \/>\n<\/strong>Une strat\u00e9gie ESG donne de la r\u00e9silience \u00e0 votre entreprise et construit un mod\u00e8le d&rsquo;entreprise \u00e0 l&rsquo;\u00e9preuve du temps qui permet non seulement de r\u00e9duire les co\u00fbts, mais aussi de r\u00e9pondre aux nouvelles r\u00e9glementations et aux attentes du march\u00e9.<\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-werkwijze\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:120px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:30px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Travailler avec Baker Tilly ?<\/h2><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-left:45px;--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:60px;--awb-spacing-left-large:22.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-12 fusion-text-no-margin bt-container-werkwijze-number\" style=\"--awb-font-size:var(--awb-custom_typography_8-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p>1<\/p>\n<\/div><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">De l&rsquo;exp\u00e9rience entrepreneuriale<\/h3><\/div><div class=\"fusion-text fusion-text-13 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p><span style=\"font-weight: 400;\">Le cadre ESG a un impact sur pratiquement tous les aspects de votre strat\u00e9gie d&rsquo;entreprise. C&rsquo;est pourquoi nous examinons vos projets et vos probl\u00e8mes dans leur int\u00e9gralit\u00e9. Gr\u00e2ce \u00e0 notre exp\u00e9rience entrepreneuriale concr\u00e8te et \u00e0 notre expertise, nous vous offrons un point de vue qui vous aidera \u00e0 d\u00e9velopper votre entreprise. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-left:45px;--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:60px;--awb-spacing-left-large:22.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-14 fusion-text-no-margin bt-container-werkwijze-number\" style=\"--awb-font-size:var(--awb-custom_typography_8-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p>2<\/p>\n<\/div><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Imm\u00e9diatement pratique<\/h3><\/div><div class=\"fusion-text fusion-text-15 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p><span style=\"font-weight: 400;\">Nous mettons l&rsquo;accent sur la faisabilit\u00e9 des propositions. Vous pouvez compter sur un accompagnement complet de la transformation en \u00e9tapes coh\u00e9rentes et pragmatiques, sur la base d&rsquo;un plan de projet tangible. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-left:45px;--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:60px;--awb-spacing-left-large:22.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-16 fusion-text-no-margin bt-container-werkwijze-number\" style=\"--awb-font-size:var(--awb-custom_typography_8-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p>3<\/p>\n<\/div><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Une approche qui a fait ses preuves<\/h3><\/div><div class=\"fusion-text fusion-text-17 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p><span style=\"font-weight: 400;\">Nous vous guidons \u00e0 travers un mod\u00e8le de suivi avec des objectifs interm\u00e9diaires. Le calcul du retour sur investissement ainsi que l&rsquo;identification et l&rsquo;\u00e9vitement des pi\u00e8ges typiques sont inclus. Notre approche modulaire tient compte de votre taille, de votre maturit\u00e9 et de vos plans de croissance. <\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-left:45px;--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:22.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-18 fusion-text-no-margin bt-container-werkwijze-number\" style=\"--awb-font-size:var(--awb-custom_typography_8-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p>4<\/p>\n<\/div><div class=\"fusion-title title fusion-title-21 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Expertise financi\u00e8re<\/h3><\/div><div class=\"fusion-text fusion-text-19 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p>Vos investissements dans une durabilit\u00e9 accrue doivent \u00e9galement \u00eatre financi\u00e8rement sains et vous permettre de d\u00e9gager une marge plus importante \u00e0 long terme. Vous pouvez compter sur notre vaste expertise financi\u00e8re ainsi que sur un accompagnement efficace et une optimisation de vos dossiers, notamment en ce qui concerne le traitement des investissements, des subventions et des aspects fiscaux.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-left:45px;--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:22.5px;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-20 fusion-text-no-margin bt-container-werkwijze-number\" style=\"--awb-font-size:var(--awb-custom_typography_8-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-typography4-font-family);--awb-text-font-weight:var(--awb-typography4-font-weight);--awb-text-font-style:var(--awb-typography4-font-style);\"><p>5<\/p>\n<\/div><div class=\"fusion-title title fusion-title-22 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:24;line-height:var(--awb-custom_typography_4-line-height);\">Notre vision du d\u00e9veloppement durable<\/h3><\/div><div class=\"fusion-text fusion-text-21 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:0px;\"><p><span style=\"font-weight: 400;\">En tant qu&rsquo;organisation, nous contribuons \u00e9galement \u00e0 la construction d&rsquo;un avenir durable. Outre la cr\u00e9ation d&rsquo;une valeur ajout\u00e9e durable pour les clients, nous nous engageons activement \u00e0 avoir un impact positif sur les personnes, l&rsquo;environnement et la soci\u00e9t\u00e9. <\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom-small:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-23 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Contact<\/h2><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background hundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-post-cards fusion-post-cards-1 awb-carousel awb-swiper awb-swiper-carousel awb-swiper-dots-position-bottom\" style=\"--awb-dots-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--awb-dots-size:10px;--awb-dots-active-size:10px;--awb-column-spacing:60px;--awb-dots-align:center;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\" data-post-type-label=\"teamleden\" data-autoplay=\"no\" data-autoplayspeed=\"7000\" data-autoplaypause=\"no\" data-loop=\"no\" data-columns=\"4\" data-itemmargin=\"60\" data-itemmargin-medium=\"60\" data-itemmargin-small=\"60\" data-itemwidth=\"180\" data-touchscroll=\"no\" data-freemode=\"no\" data-imagesize=\"auto\" data-scrollitems=\"1\" data-scrollitems-medium=\"0\" data-scrollitems-small=\"0\" data-mousepointer=\"default\" data-layout=\"carousel\" data-centeredslides=\"no\" data-shadow=\"no\" data-speed=\"500\" data-rotationangle=\"50\" data-depth=\"100\" data-columnsmedium=\"3\" data-columnssmall=\"2\"><div class=\"swiper-wrapper fusion-flex-align-items-stretch\"><div class=\"fusion_builder_column fusion-builder-column-21 fusion-flex-column tb-pc-team post-card swiper-slide\" style=\"--awb-padding-right-small:15px;--awb-padding-left-small:15px;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-aspect-ratio:2 \/ 3;--awb-max-width:250px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div style=\"display:inline-block;width:250px;\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none has-aspect-ratio\" style=\"border-radius:4px;\"><img decoding=\"async\" width=\"1600\" height=\"1067\" alt=\"Philip Dooms\" title=\"Philip Dooms\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms.webp\" class=\"img-responsive wp-image-12632 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms-200x133.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms-400x267.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms-600x400.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms-800x534.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms-1200x800.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/03\/Philip-Dooms.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 1600px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-24 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;--awb-font-size:var(--awb-typography3-font-size);\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);margin:0;letter-spacing:var(--awb-typography3-letter-spacing);text-transform:var(--awb-typography3-text-transform);font-size:1em;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography3-line-height);\">Philip Dooms<\/h3><\/div><div class=\"fusion-text fusion-text-22 fusion-text-no-margin\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-custom_typography_9-font-size);--awb-line-height:var(--awb-custom_typography_9-line-height);--awb-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--awb-text-transform:var(--awb-custom_typography_9-text-transform);--awb-margin-bottom:15px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Associ\u00e9 ESG & Durabilit\u00e9<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><a class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-envelope far circle-no fusion-link\" style=\"--awb-iconcolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-iconcolor-hover:var(--awb-color8);--awb-font-size:14px;--awb-margin-top:0;--awb-margin-right:7px;--awb-margin-bottom:0;--awb-margin-left:0;--awb-align-self:flex-start;--awb-sm-align-self:flex-start;\" href=\"mailto:p.dooms@bakertilly.be\" target=\"_self\" aria-label=\"Link to mailto:p.dooms@bakertilly.be\"><\/a><a class=\"fb-icon-element-2 fb-icon-element fontawesome-icon fa-linkedin-in fab circle-no fusion-link\" style=\"--awb-iconcolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-iconcolor-hover:var(--awb-color8);--awb-font-size:14px;--awb-margin-top:0;--awb-margin-right:7px;--awb-margin-bottom:0;--awb-margin-left:0;--awb-align-self:flex-start;--awb-sm-align-self:flex-start;\" href=\"https:\/\/www.linkedin.com\/in\/philip-dooms\/\" target=\"_blank\" aria-label=\"Link to https:\/\/www.linkedin.com\/in\/philip-dooms\/\" rel=\"noopener noreferrer\"><\/a><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-bottom:0px;--awb-padding-bottom-small:15px;--awb-margin-bottom:120px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:22.5px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-row fusion-flex-align-items-center\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-2 fusion-button-default-span fusion-button-default-type border-btn\" style=\"--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/a-propos-de-nous\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus sur nous<\/span><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:60px;--awb-padding-bottom:60px;--awb-margin-bottom:30px;--awb-margin-bottom-medium:75px;--awb-margin-bottom-small:30px;--awb-background-color:var(--awb-custom_color_9);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-color:var(--awb-custom_color_9);--awb-bg-color-hover:var(--awb-custom_color_9);--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-25 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:45px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Questions fr\u00e9quemment pos\u00e9es sur l&rsquo;ESG et les entreprises durables<\/h2><\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: var(--awb-color8);}.fusion-accordian #accordian-1.fusion-toggle-icon-right .fusion-toggle-heading{ margin-right: 34px;}.fusion-accordian  #accordian-1 .panel-title a{font-size:var(--awb-custom_typography_5-font-size);text-transform:var(--awb-custom_typography_5-text-transform);line-height:var(--awb-custom_typography_5-line-height);letter-spacing:var(--awb-custom_typography_5-letter-spacing);font-family:var(--awb-custom_typography_5-font-family);font-weight:var(--awb-custom_typography_5-font-weight);font-style:var(--awb-custom_typography_5-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){}.fusion-accordian  #accordian-1 .toggle-content{font-family:var(--awb-typography3-font-family);font-weight:var(--awb-typography3-font-weight);font-style:var(--awb-typography3-font-style);}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: var(--awb-color8);}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: var(--awb-color8);}.fusion-accordian #accordian-1.fusion-toggle-icon-unboxed .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1.fusion-toggle-icon-unboxed .panel-title a.hover .fa-fusion-box { color: var(--awb-color8); }.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: var(--awb-color8) !important;}.fusion-faqs-wrapper .fusion-accordian  #accordian-1.fusion-toggle-icon-unboxed .fusion-panel .panel-title a.active .fa-fusion-box{ color: var(--awb-color8) !important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group  fusion-toggle-icon-right fusion-toggle-icon-unboxed\" id=\"accordian-1\"><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-27472 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Que dit actuellement la r\u00e9glementation europ\u00e9enne sur le reporting en mati\u00e8re de d\u00e9veloppement durable pour les PME ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:29:43+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-27472\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-27472\" href=\"#collapse-1-27472\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Que dit actuellement la r\u00e9glementation europ\u00e9enne sur le reporting en mati\u00e8re de d\u00e9veloppement durable pour les PME ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-27472\" aria-labelledby=\"faq_1-27472\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-23\"><p>Apr\u00e8s l&rsquo;adoption du paquet Omnibus I par le Parlement europ\u00e9en le 16 d\u00e9cembre 2025, la situation des PME a consid\u00e9rablement chang\u00e9 :<\/p>\n<ul>\n<li><strong>Les PME cot\u00e9es en bourse sont totalement exclues du champ d&rsquo;application de la CSRD<\/strong>. La CSRD est d\u00e9sormais d\u00e9finitivement r\u00e9duite aux grandes entreprises de plus de 1 000 salari\u00e9s et dont le chiffre d&rsquo;affaires d\u00e9passe 450 millions d&rsquo;euros.<\/li>\n<li><strong>Protection dans la cha\u00eene de valeur<\/strong> : apr\u00e8s l&rsquo;entr\u00e9e en vigueur, les entreprises de moins de 1 000 salari\u00e9s ne seront pas tenues de fournir des informations allant au-del\u00e0 des normes volontaires VSME. Si les entreprises d\u00e9clarantes tentent n\u00e9anmoins d&rsquo;imposer contractuellement des informations suppl\u00e9mentaires, ces dispositions ne seront pas contraignantes.<\/li>\n<\/ul>\n<p>L&rsquo;accord doit encore \u00eatre formellement approuv\u00e9 par le Conseil de l&rsquo;UE, probablement d\u00e9but 2026. Apr\u00e8s leur publication au Journal officiel, les modifications entreront en vigueur 20 jours plus tard.<\/p>\n<p>En r\u00e9sum\u00e9 : <strong>les PME (cot\u00e9es ou non) ne sont plus soumises \u00e0 l&rsquo;obligation de reporting CSRD et sont explicitement prot\u00e9g\u00e9es contre les demandes d&rsquo;informations excessives issues de la cha\u00eene de valeur.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19913 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Le d\u00e9veloppement durable est-il pertinent pour mon entreprise si je n&rsquo;ai pas \u00e0 en rendre compte ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T10:57:18+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19913\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19913\" href=\"#collapse-1-19913\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Le d\u00e9veloppement durable est-il pertinent pour mon entreprise si je n&rsquo;ai pas \u00e0 en rendre compte ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19913\" aria-labelledby=\"faq_1-19913\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-24\"><p><span style=\"font-weight: 400;\">Absolument. M\u00eame en l&rsquo;absence d&rsquo;exigences en mati\u00e8re de rapports, le d\u00e9veloppement durable a aujourd&rsquo;hui un impact direct sur le fonctionnement et l&rsquo;avenir de votre entreprise. <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Les clients, les banques, les investisseurs et les partenaires plus importants posent de plus en plus de questions sur les performances environnementales et sociales, que votre entreprise rel\u00e8ve ou non du CSRD.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">En outre, en tant qu&rsquo;\u00e9l\u00e9ment d&rsquo;une cha\u00eene de valeur, vous serez t\u00f4t ou tard invit\u00e9 \u00e0 fournir des informations sur le d\u00e9veloppement durable, par exemple dans le cadre d&rsquo;obligations de diligence raisonnable ou d&rsquo;appels d&rsquo;offres.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Le d\u00e9veloppement durable renforce \u00e9galement votre r\u00e9putation, r\u00e9duit les risques op\u00e9rationnels et vous aide \u00e0 \u00e9conomiser des co\u00fbts en termes d&rsquo;\u00e9nergie, de mati\u00e8res premi\u00e8res et de d\u00e9chets.<\/span><\/li>\n<\/ul>\n<p><b>En bref : la durabilit\u00e9 n&rsquo;est pas une case \u00e0 cocher juridique, mais un avantage strat\u00e9gique, m\u00eame pour les entreprises plus petites ou non d\u00e9clarantes.<\/b><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19892 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Quelles sont les normes ESRS ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:19:06+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19892\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19892\" href=\"#collapse-1-19892\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quelles sont les normes ESRS ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19892\" aria-labelledby=\"faq_1-19892\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-25\"><p>Les<strong> normes ESRS (European Sustainability Reporting Standards)<\/strong> d\u00e9terminent <strong>la mani\u00e8re<\/strong> dont les entreprises doivent rendre compte de leur performance en mati\u00e8re de d\u00e9veloppement durable (ESG) dans le cadre de la CSRD.<\/p>\n<p>Les <strong>normes ESRS initiales<\/strong>, approuv\u00e9es en 2023, restent <strong>pleinement applicables aux entreprises de la vague 1<\/strong>. Ces entreprises continueront \u00e0 rendre compte selon ces normes initiales. Elles b\u00e9n\u00e9ficieront toutefois <strong>d&rsquo;un \u00ab quick fix \u00bb limit\u00e9<\/strong>, qui leur permettra de fournir certaines donn\u00e9es et explications de mani\u00e8re <strong>progressive ou simplifi\u00e9e<\/strong>. Cela r\u00e9duira la pression li\u00e9e \u00e0 la mise en \u0153uvre, sans pour autant supprimer les obligations de reporting en termes de contenu.<\/p>\n<p>Dans le cadre de l&rsquo;accord<strong> Omnibus de fin 2025<\/strong>, des normes <strong>ESRS adapt\u00e9es<\/strong> sont \u00e9galement en cours d&rsquo;\u00e9laboration pour les entreprises qui seront soumises <strong>ult\u00e9rieurement \u00e0 la CSRD<\/strong>. Ces ESRS simplifi\u00e9es sont actuellement en phase d&rsquo;approbation et s&rsquo;appliqueront \u00e0 partir des vagues de reporting ult\u00e9rieures.<\/p>\n<p>En r\u00e9sum\u00e9 :<br \/>\n<strong>Vague 1 \u2192 ESRS originales + quick fix limit\u00e9<\/strong><br \/>\n<strong>Application ult\u00e9rieure \u2192 ESRS adapt\u00e9es (simplifi\u00e9es)<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19875 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">En quoi l\u2019ESG diff\u00e8re-t-il de la responsabilit\u00e9 sociale des entreprises (RSE) ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:33:05+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19875\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19875\" href=\"#collapse-1-19875\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">En quoi l\u2019ESG diff\u00e8re-t-il de la responsabilit\u00e9 sociale des entreprises (RSE) ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19875\" aria-labelledby=\"faq_1-19875\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-27 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-26\"><p>Alors que la RSE (responsabilit\u00e9 sociale des entreprises) impliquait souvent des initiatives non contraignantes et bas\u00e9es sur la bonne volont\u00e9, la CSRD est un cadre strictement obligatoire, financi\u00e8rement pertinente et profond\u00e9ment int\u00e9gr\u00e9e dans les op\u00e9rations commerciales :<\/p>\n<ul>\n<li>La GSE a des implications juridiques, notamment par le biais des r\u00e8glements de la CSRD.<\/li>\n<li>Elle affecte l\u2019acc\u00e8s au capital car les investisseurs utilisent des crit\u00e8res ESG.<\/li>\n<li>La GSE est li\u00e9e aux licences op\u00e9rationnelles par le biais d\u2019une l\u00e9gislation telle que la directive sur le d\u00e9veloppement durable.<\/li>\n<\/ul>\n<p>La RSE \u00e9tait souvent une fonction distincte, alors que la CSRD et l\u2019ESG englobe la gestion des risques, la strat\u00e9gie, les aspects financiers et op\u00e9rationnels et n\u00e9cessite des indicateurs cl\u00e9s de performance mesurables qui permettent la comparaison entre les entreprises.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19854 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">En tant que PME, comment puis-je me lancer dans la GSE ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:37:02+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19854\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19854\" href=\"#collapse-1-19854\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">En tant que PME, comment puis-je me lancer dans la GSE ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19854\" aria-labelledby=\"faq_1-19854\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-28 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-27\"><p>Commencez de mani\u00e8re pragmatique :<\/p>\n<ol>\n<li>Effectuez une analyse (provisoire) de mat\u00e9rialit\u00e9 ou un ESG Quickscan.<\/li>\n<li>Identifiez vos principaux risques et opportunit\u00e9s ESG et traduisez-les en impact financier.<\/li>\n<li>\u00c9laborez un plan d&rsquo;action et collectez des donn\u00e9es fiables (par exemple, consommation d&rsquo;\u00e9nergie, \u00e9missions de CO\u2082, politique du personnel) afin de mesurer les r\u00e9sultats.<\/li>\n<li>Utilisez la directive VSME comme ligne directrice.<\/li>\n<li>Proc\u00e9dez \u00e9tape par \u00e9tape et communiquez de mani\u00e8re transparente<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19836 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Pourquoi l&rsquo;ESG est-il important pour les investisseurs et les banques ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T10:57:13+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19836\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19836\" href=\"#collapse-1-19836\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Pourquoi l&rsquo;ESG est-il important pour les investisseurs et les banques ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19836\" aria-labelledby=\"faq_1-19836\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-6 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-29 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-28\"><p><span style=\"font-weight: 400;\">Les institutions financi\u00e8res et les investisseurs accordent une importance croissante aux crit\u00e8res ESG dans leurs d\u00e9cisions.  <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les donn\u00e9es ESG sont utilis\u00e9es pour \u00e9valuer les risques (tels que les risques climatiques ou les atteintes \u00e0 la r\u00e9putation) et pour comparer les profils de durabilit\u00e9. Elles aident \u00e0 d\u00e9terminer l&rsquo;acc\u00e8s au cr\u00e9dit, \u00e0 l&rsquo;assurance et \u00e0 des conditions de financement favorables. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un profil ESG solide peut donc conduire \u00e0 de meilleures conditions de financement, \u00e0 un int\u00e9r\u00eat accru de la part des investisseurs et donc \u00e0 une \u00e9valuation (valeur) plus \u00e9lev\u00e9e de l&rsquo;entreprise.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19868 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Quelles sont les principales r\u00e9glementations et l\u00e9gislations europ\u00e9ennes en mati\u00e8re d&rsquo;ESG ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:33:09+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19868\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19868\" href=\"#collapse-1-19868\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quelles sont les principales r\u00e9glementations et l\u00e9gislations europ\u00e9ennes en mati\u00e8re d&rsquo;ESG ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19868\" aria-labelledby=\"faq_1-19868\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-7 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-30 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-29\"><p>Quelles sont les principales r\u00e9glementations et l\u00e9gislations europ\u00e9ennes en mati\u00e8re d&rsquo;ESG ?<br \/>\nLa r\u00e9glementation europ\u00e9enne en mati\u00e8re d&rsquo;ESG consiste en un ensemble coh\u00e9rent qui int\u00e8gre la durabilit\u00e9 dans le reporting, la gestion des risques et l&rsquo;acc\u00e8s au march\u00e9. Les principaux cadres sont les suivants :<\/p>\n<ul>\n<li><strong>CSRD (Corporate Sustainability Reporting Directive)<\/strong><br \/>\nRapportage ESG obligatoire pour les grandes entreprises, conform\u00e9ment aux normes ESRS.<\/li>\n<li><strong>R\u00e8glement sur la taxonomie de l&rsquo;UE<\/strong><br \/>\nClassifie les activit\u00e9s \u00e9conomiques consid\u00e9r\u00e9es comme durables, particuli\u00e8rement pertinent pour les march\u00e9s financiers.<\/li>\n<li><strong>SFDR (Sustainable Finance Disclosure Regulation)<\/strong><br \/>\nObligations de transparence pour les institutions financi\u00e8res en mati\u00e8re de risques et d&rsquo;impacts li\u00e9s \u00e0 la durabilit\u00e9.<\/li>\n<li><strong>CSDDD (Corporate Sustainability Due Diligence Directive)<\/strong><br \/>\nObligations en mati\u00e8re de due diligence en mati\u00e8re de droits de l&rsquo;homme et d&rsquo;environnement dans la cha\u00eene de valeur.<\/li>\n<li><strong>EUDR (EU Deforestation Regulation)<\/strong><br \/>\nOblige les entreprises \u00e0 d\u00e9montrer que certains produits sont exempts de d\u00e9forestation.<\/li>\n<\/ul>\n<p>En outre, de nombreuses l\u00e9gislations europ\u00e9ennes plus sp\u00e9cifiques sont d\u00e9j\u00e0 en vigueur ou en cours d&rsquo;\u00e9laboration, telles que l&rsquo;ETS2, le CBAM, la l\u00e9gislation sur l&rsquo;\u00e9coconception et les produits, la r\u00e9glementation sur les produits chimiques et les obligations sp\u00e9cifiques \u00e0 certains secteurs. Ces r\u00e8gles ont souvent un impact op\u00e9rationnel et financier direct, ind\u00e9pendamment des rapports CSRD.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19844 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Quel est le r\u00f4le de la v\u00e9rification ou de l&rsquo;audit externe ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:39:53+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19844\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19844\" href=\"#collapse-1-19844\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quel est le r\u00f4le de la v\u00e9rification ou de l&rsquo;audit externe ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19844\" aria-labelledby=\"faq_1-19844\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-8 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-31 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-30\"><p><span style=\"font-weight: 400;\">Les entreprises couvertes par la CSRD doivent \u00e9galement faire contr\u00f4ler leurs rapports sur le d\u00e9veloppement durable par un auditeur externe. Cet audit ind\u00e9pendant v\u00e9rifie que les informations relatives au d\u00e9veloppement durable sont exactes, compl\u00e8tes et conformes aux normes ESRS. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans le cadre de la l\u00e9gislation, l&rsquo;assurance limit\u00e9e est aujourd&rsquo;hui la norme. <\/span><span style=\"font-weight: 400;\">Ce processus comprend :\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la v\u00e9rification des contr\u00f4les internes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la validation des syst\u00e8mes de donn\u00e9es<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le test des calculs des indicateurs de performance cl\u00e9s (KPI)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9valuer si les informations donnent une image fid\u00e8le de votre performance ESG<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">La v\u00e9rification externe augmente non seulement la fiabilit\u00e9 pour les parties prenantes, mais aide \u00e9galement votre organisation \u00e0 identifier et \u00e0 am\u00e9liorer les faiblesses dans la gestion des donn\u00e9es et les processus.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19829 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Comment mesurer la performance ESG ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:44:39+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19829\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19829\" href=\"#collapse-1-19829\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Comment mesurer la performance ESG ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19829\" aria-labelledby=\"faq_1-19829\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-9 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-32 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-31\"><p>Pour mesurer la performance ESG, il faut commencer par une approche syst\u00e9matique avec des ICP sp\u00e9cifiques pour chaque pilier :<\/p>\n<ul>\n<li>Pour <strong>l\u2019environnement<\/strong>, vous mesurez, par exemple, les \u00e9missions de CO2 (champs d\u2019application 1, 2 et 3), la consommation d\u2019\u00e9nergie, l\u2019utilisation de l\u2019eau, la production de d\u00e9chets et l\u2019utilisation de mat\u00e9riaux circulaires.<\/li>\n<li>Le volet <strong>social<\/strong> comprend la satisfaction des employ\u00e9s, les crit\u00e8res de diversit\u00e9 et d\u2019inclusion, les donn\u00e9es relatives \u00e0 la s\u00e9curit\u00e9 au travail, les aper\u00e7us des formations et du d\u00e9veloppement, ainsi que l\u2019impact sur la communaut\u00e9.<\/li>\n<li>La <strong>gouvernance<\/strong> comprend englobe notamment la culture d&rsquo;entreprise, la diversit\u00e9 au sein du conseil d\u2019administration, les incidents \u00e9thiques, les violations de la conformit\u00e9 et la transparence dans les relations commerciales.<\/li>\n<\/ul>\n<p>Utilisez \u00e9galement diverses m\u00e9thodes pour suivre clairement les progr\u00e8s accomplis et les ajuster si n\u00e9cessaire : fixez des objectifs SMART, mettez en place un tableau de bord pour un suivi p\u00e9riodique et rendez compte r\u00e9guli\u00e8rement des progr\u00e8s accomplis \u00e0 la direction et aux parties prenantes. Pr\u00e9voyez une v\u00e9rification externe des param\u00e8tres cl\u00e9s afin d\u2019accro\u00eetre la cr\u00e9dibilit\u00e9.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19814 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Qu&rsquo;est-ce que la norme VSME ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T10:57:09+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19814\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19814\" href=\"#collapse-1-19814\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Qu&rsquo;est-ce que la norme VSME ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19814\" aria-labelledby=\"faq_1-19814\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-10 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-33 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-32\"><p><span style=\"font-weight: 400;\">La norme VSME (Voluntary Sustainability Reporting Standard for SMEs) est un cadre simplifi\u00e9 pour les petites entreprises qui souhaitent \u00e9tablir un rapport volontaire ou qui y sont invit\u00e9es par leurs partenaires.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans le cadre de la proposition Omnibus, cette norme gagnera en importance en tant que r\u00e9f\u00e9rence pour les entreprises non-CSRD.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19799 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Qu&rsquo;est-ce que la taxonomie de l&rsquo;UE ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:45:35+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19799\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19799\" href=\"#collapse-1-19799\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Qu&rsquo;est-ce que la taxonomie de l&rsquo;UE ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19799\" aria-labelledby=\"faq_1-19799\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-11 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-34 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-33\"><p><span style=\"font-weight: 400;\">La taxonomie de l&rsquo;UE est un syst\u00e8me de classification qui d\u00e9termine quelles activit\u00e9s \u00e9conomiques peuvent \u00eatre qualifi\u00e9es de \u00ab\u00a0durables sur le plan environnemental\u00a0\u00bb. Elle d\u00e9finit six objectifs environnementaux (tels que le changement climatique et la biodiversit\u00e9) et fixe des crit\u00e8res techniques auxquels les activit\u00e9s doivent r\u00e9pondre pour \u00eatre qualifi\u00e9es de durables. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les entreprises relevant de la CSRD doivent indiquer le pourcentage de leurs recettes, de leurs d\u00e9penses d&rsquo;investissement (CapEx) et de leurs d\u00e9penses op\u00e9rationnelles (OpEx) qui sont conformes \u00e0 la taxonomie. Cela permet aux investisseurs de savoir quelle partie d&rsquo;une entreprise contribue \u00e0 ses objectifs de d\u00e9veloppement durable et d&rsquo;\u00e9viter l'\u00a0\u00bb\u00e9coblanchiment\u00a0\u00bb. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Toutefois, la proposition Omnibus pr\u00e9voit un assouplissement des exigences en mati\u00e8re de d\u00e9claration dans le cadre de la taxonomie de l&rsquo;UE<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19821 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Quels sont les principaux th\u00e8mes ESG ?<\/span><span class=\"updated rich-snippet-hidden\">2025-08-27T10:57:09+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19821\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19821\" href=\"#collapse-1-19821\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quels sont les principaux th\u00e8mes ESG ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19821\" aria-labelledby=\"faq_1-19821\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-12 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-35 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-34\"><p><span style=\"font-weight: 400;\">Les th\u00e8mes ESG importants sont des questions de d\u00e9veloppement durable qui sont<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit avoir un impact financier significatif sur votre entreprise (perspective \u00ab\u00a0outside-in\u00a0\u00bb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">soit lorsque votre entreprise a un impact significatif sur les personnes et l&rsquo;environnement (perspective \u00ab\u00a0inside-out\u00a0\u00bb)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cette double perspective est \u00e9galement appel\u00e9e <\/span><b>la double analyse de mat\u00e9rialit\u00e9<\/b><span style=\"font-weight: 400;\">  o\u00f9 les parties prenantes sont \u00e9galement consult\u00e9es et o\u00f9 les risques et les opportunit\u00e9s sont \u00e9valu\u00e9s. Les exemples incluent le changement climatique <\/span> <span style=\"font-weight: 400;\">dans l&rsquo;agriculture ou les secteurs \u00e0 forte consommation d&rsquo;\u00e9nergie, les conditions de travail dans l&rsquo;industrie manufacturi\u00e8re ou la gestion de l&rsquo;eau dans les exploitations agricoles.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-19806 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Que disent les r\u00e9glementations belges en mati\u00e8re de rapports sur le d\u00e9veloppement durable ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:22:40+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-19806\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-19806\" href=\"#collapse-1-19806\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Que disent les r\u00e9glementations belges en mati\u00e8re de rapports sur le d\u00e9veloppement durable ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-19806\" aria-labelledby=\"faq_1-19806\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-13 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-36 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-35\"><p>La Belgique a officiellement transpos\u00e9 la <strong>CSRD<\/strong> dans sa l\u00e9gislation nationale. Cela signifie que les r\u00e8gles europ\u00e9ennes en mati\u00e8re de reporting sur le d\u00e9veloppement durable <strong>s&rsquo;appliquent directement<\/strong> aux entreprises belges relevant du champ d&rsquo;application de la CSRD.<\/p>\n<p>Concr\u00e8tement :<\/p>\n<ul>\n<li><strong>Les entreprises de la vague 1<\/strong> restent t<strong>enues de rendre compte en Belgique selon les normes ESRS originales<\/strong>, y compris la solution europ\u00e9enne limit\u00e9e quick fix.<\/li>\n<li>Pour les autres entreprises,<strong> le champ d&rsquo;application adapt\u00e9 de la CSRD<\/strong> tel que d\u00e9fini dans l&rsquo;accord Omnibus (entre autres &gt;1 000 ETP et \u2265450 millions d&rsquo;euros de chiffre d&rsquo;affaires) s&rsquo;applique, avec une mise <strong>en \u0153uvre par phases jusqu&rsquo;en 2028.<\/strong><\/li>\n<\/ul>\n<p>Les entreprises qui ne rel\u00e8vent pas de la CSRD ne sont pas l\u00e9galement tenues de rendre compte, mais sont dans la pratique confront\u00e9es <strong>\u00e0 des demandes d&rsquo;informations de la part des banques, des investisseurs et des clients<\/strong>, souvent via des <strong>cadres proportionnels tels que le VSME.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-20081 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Quel est l&rsquo;impact de la proposition Omnibus ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:04:57+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-20081\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-20081\" href=\"#collapse-1-20081\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quel est l&rsquo;impact de la proposition Omnibus ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-20081\" aria-labelledby=\"faq_1-20081\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-14 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-37 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-36\"><p>La proposition Omnibus lanc\u00e9e par la Commission europ\u00e9enne en f\u00e9vrier 2025 a \u00e9t\u00e9 <strong>approuv\u00e9e politiquement<\/strong> fin 2025 et d\u00e9finit aujourd&rsquo;hui les nouveaux contours de la mise en \u0153uvre de la CSRD. Les principales cons\u00e9quences sont les suivantes :<\/p>\n<ul>\n<li><strong>Limitation de l&rsquo;obligation CSRD<\/strong> aux entreprises de plus de <strong>1 000 salari\u00e9s et 450 millions d&rsquo;euros de chiffre d&rsquo;affaires.<\/strong><\/li>\n<li><strong>Report de l&rsquo;obligation de reporting<\/strong> pour de nombreuses entreprises (vague 2) jusqu&rsquo;en <strong>2028.<\/strong><\/li>\n<li>Une attention particuli\u00e8re accord\u00e9e \u00e0 <strong>la simplification et \u00e0 la r\u00e9duction<\/strong> de la charge de reporting afin de soutenir la comp\u00e9titivit\u00e9 europ\u00e9enne.<\/li>\n<\/ul>\n<p>Bien que le cadre politique soit fix\u00e9, les d\u00e9tails techniques et nationaux seront encore affin\u00e9s en 2026. Cela n\u00e9cessite aujourd&rsquo;hui une approche \u00e9quilibr\u00e9e.<br \/>\nNotre conseil : travaillez de mani\u00e8re proportionn\u00e9e et par phases.<\/p>\n<ul>\n<li>Les entreprises non soumises \u00e0 la CSRD ont tout int\u00e9r\u00eat \u00e0 se concentrer sur des cadres pragmatiques tels que le VSME ;<\/li>\n<li>Les entreprises soumises \u00e0 la CSRD peuvent se pr\u00e9parer par phases au reporting et ont tout int\u00e9r\u00eat \u00e0 investir d\u00e8s maintenant dans des \u00e9l\u00e9ments fondamentaux tels que la gouvernance et l&rsquo;analyse des risques, sans pour autant aller trop loin dans la mise en \u0153uvre.<\/li>\n<\/ul>\n<p>Attention : les entreprises de la vague 1 (entreprises qui relevaient d\u00e9j\u00e0 du champ d&rsquo;application initial de la CSRD en 2025) restent toutefois tenues de rendre compte selon les normes ESRS originales, mais peuvent b\u00e9n\u00e9ficier de c<strong>ertaines exon\u00e9rations pendant la mise en \u0153uvre (pour les premi\u00e8res ann\u00e9es).<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-20059 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Qu&rsquo;est-ce que le CSRD et quelles sont les entreprises qui en rel\u00e8vent ?<\/span><span class=\"updated rich-snippet-hidden\">2026-02-13T15:12:02+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-20059\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-20059\" href=\"#collapse-1-20059\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Qu&rsquo;est-ce que le CSRD et quelles sont les entreprises qui en rel\u00e8vent ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-20059\" aria-labelledby=\"faq_1-20059\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-15 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-38 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-37\"><div class=\"ewa-rteLine\"><strong>La CSRD (Corporate Sustainability Reporting Directive)<\/strong> est une directive europ\u00e9enne qui oblige les grandes entreprises \u00e0 rendre compte de leur performance en mati\u00e8re de d\u00e9veloppement durable (ESG).<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Depuis l&rsquo;accord<strong> Omnibus de fin 2025<\/strong>, l&rsquo;obligation CSRD ne s&rsquo;applique en principe qu&rsquo;aux entreprises de<strong> plus de 1 000 ETP<\/strong> et dont <strong>le chiffre d&rsquo;affaires est d&rsquo;au moins 450 millions d&rsquo;euros<\/strong>, avec une application progressive o\u00f9 le reporting effectif pour beaucoup commencera en <strong>2028<\/strong>, les entreprises dites Wave2.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\"><strong>Les entreprises de la vague 1<\/strong> (celles qui relevaient d\u00e9j\u00e0 du champ d&rsquo;application initial de la CSRD) restent toutefois t<strong>enues de rendre compte selon les normes ESRS originales<\/strong>, sans report ni simplification.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Les entreprises qui ne rel\u00e8vent pas (ou plus) de la CSRD ne sont pas tenues de rendre compte, mais continuent dans la pratique \u00e0 fournir des informations sur la durabilit\u00e9 aux banques, aux investisseurs et aux clients, souvent par le biais <strong>de cadres proportionnels tels que le VSME.<\/strong><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel fusion-toggle-no-divider panel-default fusion-faq-post fusion-faq-post-20044 esg-et-durabilite-des-entreprises \"><span class=\"entry-title rich-snippet-hidden\">Que signifient les termes ESG et RSE ?<\/span><span class=\"updated rich-snippet-hidden\">2025-09-15T09:49:45+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-20044\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-20044\" href=\"#collapse-1-20044\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-chevron-up fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-chevron-down fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Que signifient les termes ESG et RSE ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-20044\" aria-labelledby=\"faq_1-20044\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10-16 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-39 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-38\"><p><strong>ESG<\/strong><span style=\"font-weight: 400;\">\u00a0signifie Environnement, Social et Gouvernance. Il s&rsquo;agit des trois piliers sur lesquels les entreprises s&rsquo;appuient pour mesurer et rendre compte de leurs performances en mati\u00e8re de d\u00e9veloppement durable : <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E<\/span><span style=\"font-weight: 400;\">nvironnement concerne les impacts environnementaux tels que le climat et la biodiversit\u00e9. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le domaine social englobe les travailleurs et les communaut\u00e9s. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La gouvernance concerne le gouvernement d&rsquo;entreprise et l&rsquo;\u00e9thique.<\/span><\/li>\n<\/ul>\n<p><b>RSE (Responsabilit\u00e9 sociale des entreprises)<\/b><span style=\"font-weight: 400;\"> est le terme n\u00e9erlandais d\u00e9signant le m\u00eame concept : faire des affaires non seulement dans l&rsquo;optique du profit financier, mais aussi pour les personnes, l&rsquo;environnement et la soci\u00e9t\u00e9. <\/span>Ce faisant, les entreprises prennent conscience de leur impact sur toutes les parties prenantes.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-11 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-custom_radius-cta\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:90px;--awb-padding-bottom:90px;--awb-margin-top:0px;--awb-margin-bottom:30px;--awb-background-color:var(--awb-color1);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-40 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-padding-top:75px;--awb-padding-right:0px;--awb-padding-bottom:75px;--awb-padding-left:120px;--awb-padding-right-medium:0px;--awb-padding-left-medium:60px;--awb-padding-top-small:30px;--awb-padding-right-small:15px;--awb-padding-bottom-small:30px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:75%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:75%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-26 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Faites d\u00e8s aujourd\u2019hui le premier pas vers la croissance.<\/h2><\/div><div class=\"fusion-text fusion-text-39 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-right:;--awb-margin-bottom:0px;\"><p>Nos experts financiers sont pr\u00eats \u00e0 accompagner votre entreprise dans un monde en mutation. Nous proposons des solutions efficaces, aujourd\u2019hui et demain.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-41 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:75px;--awb-padding-right:120px;--awb-padding-bottom:75px;--awb-padding-left:15px;--awb-padding-right-medium:60px;--awb-padding-left-medium:15px;--awb-padding-top-small:0px;--awb-padding-right-small:15px;--awb-padding-bottom-small:30px;--awb-padding-left-small:15px;--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:25%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:25%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-3 fusion-button-default-span fusion-button-default-type green_white-btn\" style=\"--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-custom_color_8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:var(--awb-color1);--button_gradient_top_color:var(--awb-custom_color_8);--button_gradient_bottom_color:var(--awb-custom_color_8);--button_gradient_top_color_hover:var(--awb-color1);--button_gradient_bottom_color_hover:var(--awb-color1);\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/contact\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Prendre contact<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-12 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-top-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-42 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:45px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:22.5px;--awb-margin-bottom-small:30px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-27 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Articles connexes<\/h2><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-13 fusion-flex-container has-pattern-background has-mask-background hundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-padding-top-small:0px;--awb-padding-bottom-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-43 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-post-cards fusion-post-cards-2 awb-carousel awb-swiper awb-swiper-carousel awb-swiper-dots-position-bottom\" style=\"--awb-dots-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 100%));--awb-dots-size:10px;--awb-dots-active-size:10px;--awb-column-spacing:60px;--awb-dots-align:center;--awb-columns:3;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\" data-post-type-label=\"articles\" data-autoplay=\"no\" data-autoplayspeed=\"7000\" data-autoplaypause=\"no\" data-loop=\"no\" data-columns=\"3\" data-itemmargin=\"60\" data-itemmargin-medium=\"60\" data-itemmargin-small=\"60\" data-itemwidth=\"180\" data-touchscroll=\"no\" data-freemode=\"no\" data-imagesize=\"auto\" data-scrollitems=\"1\" data-mousepointer=\"default\" data-layout=\"carousel\" data-centeredslides=\"no\" data-shadow=\"no\" data-speed=\"500\" data-rotationangle=\"50\" data-depth=\"100\" data-columnsmedium=\"2\" data-columnssmall=\"1\"><div class=\"swiper-wrapper fusion-flex-align-items-stretch\"><div class=\"fusion_builder_column fusion-builder-column-44 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/des-semaines-mouvementees-pour-la-legislation-europeenne-en-matiere-de-developpement-durable\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"849\" height=\"564\" alt=\"semaines turbulentes-l\u00e9gislation europ\u00e9enne sur le d\u00e9veloppement durable\" title=\"semaines turbulentes-l\u00e9gislation europ\u00e9enne sur le d\u00e9veloppement durable\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving.webp\" class=\"img-responsive wp-image-26270 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving-200x133.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving-400x266.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving-600x399.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving-800x531.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/11\/turbulente-weken-europese-duurzaamheidswetgeving.webp 849w\" sizes=\"(max-width: 800px) 100vw, 849px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-40 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>21\/11\/2025<\/p>\n<\/div><div class=\"fusion-text fusion-text-41 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-42 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/esg-durabilite\/\" title=\"ESG et d\u00e9veloppement durable\">ESG et d\u00e9veloppement durable<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-28 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Des semaines mouvement\u00e9es pour la l\u00e9gislation europ\u00e9enne en mati\u00e8re de d\u00e9veloppement durable<\/h4><\/div><div class=\"fusion-text fusion-text-43 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Ces derni\u00e8res semaines, la l\u00e9gislation europ\u00e9enne en mati\u00e8re de d\u00e9veloppement durable a connu une agitation particuli\u00e8re. Le d\u00e9bat devient de plus en plus politiquement polaris\u00e9 et menace m\u00eame d'oublier l'essence m\u00eame de l'entreprise durable : la r\u00e9silience \u00e9conomique. Trois dossiers majeurs - CSRD Omnibus, ETS2 et EUDR - ont \u00e9volu\u00e9 \u00e0 une vitesse vertigineuse. Mais n'oubliez pas qu'il ne s'agit que de trois dossiers au sein d'un ensemble beaucoup plus vaste d\u2019une douzaine de dossiers r\u00e9glementaires qui affecteront votre activit\u00e9 aujourd'hui ou bient\u00f4t. Ne vous inqui\u00e9tez donc pas. <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-4 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-45 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/le-developpement-durable-arrive-tot-ou-tard-sur-votre-bureau-un-rappel-a-lordre\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" alt=\"Le d\u00e9veloppement durable arrive t\u00f4t ou tard sur votre bureau : un rappel \u00e0 l&#039;ordre\" title=\"Le d\u00e9veloppement durable atterrit sur votre bureau &#8211; un rappel \u00e0 l&rsquo;ordre t\u00f4t ou tard\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call.webp\" class=\"img-responsive wp-image-25506 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/09\/Duurzaamheid-landt-vroeg-of-laat-op-uw-bureau-een-wake-up-call.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-44 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>24\/09\/2025<\/p>\n<\/div><div class=\"fusion-text fusion-text-45 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-46 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/esg-durabilite\/\" title=\"ESG et d\u00e9veloppement durable\">ESG et d\u00e9veloppement durable<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-29 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Le d\u00e9veloppement durable arrive t\u00f4t ou tard sur votre bureau : un rappel \u00e0 l\u2019ordre<\/h4><\/div><div class=\"fusion-text fusion-text-47 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Malgr\u00e9 les r\u00e9centes propositions Omnibus de l'UE qui all\u00e8gent le fardeau des rapports en mati\u00e8re de d\u00e9veloppement durable pour de nombreuses entreprises, le message essentiel demeure : le d\u00e9veloppement durable n'est pas un mot \u00e0 la mode, mais une r\u00e9alit\u00e9 financi\u00e8re de plus en plus importante pour les entreprises.<\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-5 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-46 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/simplification-des-obligations-de-reporting-en-matiere-de-durabilite-grace-au-paquet-omnibus\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" title=\"EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_.webp\" class=\"img-responsive wp-image-12560 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" alt srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/02\/EU-Omnibus-Vereenvoudiging-van-de-duurzaamheidsrapportageverplichtingen-_2_.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-48 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>28\/02\/2025<\/p>\n<\/div><div class=\"fusion-text fusion-text-49 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-50 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/esg-durabilite\/\" title=\"ESG et d\u00e9veloppement durable\">ESG et d\u00e9veloppement durable<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-30 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Simplification des obligations de reporting en mati\u00e8re de durabilit\u00e9 gr\u00e2ce au paquet Omnibus de l\u2019UE<\/h4><\/div><div class=\"fusion-text fusion-text-51 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Le 26 f\u00e9vrier 2025, la Commission europ\u00e9enne a publi\u00e9 le paquet Omnibus, un ensemble de propositions visant, entre autres, \u00e0 r\u00e9duire la charge administrative pesant sur les entreprises en mati\u00e8re de reporting de d\u00e9veloppement durable. Ce paquet introduit des ajustements \u00e0 la Corporate Sustainability Reporting Directive (CSRD), \u00e0 la Taxonomie de l\u2019UE, et \u00e0 la Corporate Sustainability Due Diligence Directive (CSDDD).<br>Les propositions l\u00e9gislatives seront d\u00e9sormais soumises au Parlement europ\u00e9en et au Conseil pour examen et adoption. Bien que la Commission plaide pour un traitement rapide, le calendrier exact d'approbation n'a pas encore \u00e9t\u00e9 d\u00e9termin\u00e9.<br>Si cette proposition est adopt\u00e9e, quelles seront les implications pour la CSRD et la Taxonomie de l\u2019UE ?    <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-6 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-47 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/le-csrd-est-desormais-egalement-transpose-en-belgique-avec-une-attention-particuliere-pour-les\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" title=\"CSRD nu ook omgezet in Belgi\u00eb (2)\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2.webp\" class=\"img-responsive wp-image-12667 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" alt srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/12\/CSRD-nu-ook-omgezet-in-Belgie-2.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-52 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>10\/12\/2024<\/p>\n<\/div><div class=\"fusion-text fusion-text-53 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-54 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/esg-durabilite\/\" title=\"ESG et d\u00e9veloppement durable\">ESG et d\u00e9veloppement durable<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-31 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">Le CSRD est d\u00e9sormais \u00e9galement transpos\u00e9 en Belgique &#8211; avec une attention particuli\u00e8re pour les PME<\/h4><\/div><div class=\"fusion-text fusion-text-55 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Le 28 novembre 2024, la Belgique a approuv\u00e9 le projet de loi transposant la directive europ\u00e9enne Corporate Sustainability Reporting Directive (CSRD) dans la l\u00e9gislation nationale. Cette directive impose aux grandes entreprises de rendre compte de mani\u00e8re plus transparente de leurs impacts en mati\u00e8re de d\u00e9veloppement durable et de leur incidence sur leur strat\u00e9gie commerciale. <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-7 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-48 fusion-flex-column fusion-column-inner-bg-wrapper tb-pc-artikel post-card swiper-slide\" style=\"--awb-padding-bottom:30px;--awb-inner-bg-blend:overlay;--awb-inner-bg-size:cover;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-flex-grow-small:;--awb-flex-shrink-small:;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/bakertilly.be\/fr\/news\/limportance-de-esg-ou-une-due-diligence-en-matiere-developpement-durable-lors-de-lachat-ou-de-la-vente-dune-entreprise\/\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-image-element\" style=\"--awb-aspect-ratio:3 \/ 2;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-zoomin has-aspect-ratio\" style=\"border-radius:4px 4px 0 0;\"><img decoding=\"async\" width=\"1900\" height=\"1000\" title=\"Belang-van-ESG-bij-duurzaamheids-due-diligence\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence.webp\" class=\"img-responsive wp-image-11989 img-with-aspect-ratio\" data-parent-fit=\"cover\" data-parent-container=\".fusion-image-element\" alt srcset=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence-200x105.webp 200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence-400x211.webp 400w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence-600x316.webp 600w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence-800x421.webp 800w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence-1200x632.webp 1200w, https:\/\/bakertilly.be\/wp-content\/uploads\/2024\/08\/Belang-van-ESG-bij-duurzaamheids-due-diligence.webp 1900w\" sizes=\"(max-width: 800px) 100vw, 1900px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:10px;--awb-padding-bottom:10px;--awb-bg-size:cover;--awb-border-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 85%));--awb-border-bottom:1px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-row fusion-flex-align-items-center\"><div class=\"fusion-text fusion-text-56 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>29\/08\/2024<\/p>\n<\/div><div class=\"fusion-text fusion-text-57 fusion-text-no-margin\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-transform:var(--awb-custom_typography_8-text-transform);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p>|<\/p>\n<\/div><div class=\"fusion-text fusion-text-58 fusion-text-no-margin tb-pc-artikel-termen\" style=\"--awb-font-size:var(--awb-custom_typography_7-font-size);--awb-line-height:var(--awb-custom_typography_8-line-height);--awb-letter-spacing:var(--awb-custom_typography_8-letter-spacing);--awb-text-color:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 50%));--awb-user-select:none;--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-text-font-family:var(--awb-custom_typography_8-font-family);--awb-text-font-weight:var(--awb-custom_typography_8-font-weight);--awb-text-font-style:var(--awb-custom_typography_8-font-style);\"><p><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/esg-durabilite\/\" title=\"ESG et d\u00e9veloppement durable\">ESG et d\u00e9veloppement durable<\/a><a href=\"https:\/\/bakertilly.be\/fr\/news\/category\/corporate-finance-fr\/\" title=\"Finance d&#039;entreprise\">Finance d&#039;entreprise<\/a><\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:25px;margin-bottom:0px;width:100%;max-width:100%;\"><\/div><div class=\"fusion-title title fusion-title-32 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:10px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">L&rsquo;importance de ESG ou une due diligence en mati\u00e8re d\u00e9veloppement durable lors de l&rsquo;achat ou de la vente d&rsquo;une entreprise<\/h4><\/div><div class=\"fusion-text fusion-text-59 fusion-text-no-margin tb-pc-artikel-samenvatting\" style=\"--awb-content-alignment:left;--awb-font-size:var(--awb-typography3-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-typography3-letter-spacing);--awb-text-transform:var(--awb-typography3-text-transform);--awb-margin-bottom:10px;--awb-text-font-family:var(--awb-typography3-font-family);--awb-text-font-weight:var(--awb-typography3-font-weight);--awb-text-font-style:var(--awb-typography3-font-style);\"><p>Qu'est-ce qui d\u00e9termine la valeur d'une entreprise ? Outre l'approche financi\u00e8re classique, les aspects li\u00e9s au d\u00e9veloppement durable jouent un r\u00f4le de plus en plus d\u00e9cisif dans la d\u00e9termination de la valeur d'une entreprise. <\/p>\n<\/div><div style=\"text-align:left;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-8 fusion-button-default-span fusion-button-default-type custom-btn\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:4px;--awb-padding-left:0px;--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color4);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:0;--button_border_width-right:0;--button_border_width-bottom:1px;--button_border_width-left:0;--button-border-radius-top-left:0;--button-border-radius-top-right:0;--button-border-radius-bottom-right:0;--button-border-radius-bottom-left:0;--button_gradient_top_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color6-h),var(--awb-color6-s),var(--awb-color6-l),calc(var(--awb-color6-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_text_transform:var(--awb-typography4-text-transform);--button_font_size:var(--awb-typography4-font-size);--button_line_height:var(--awb-typography4-line-height);--button_typography-letter-spacing:var(--awb-typography4-letter-spacing);--button_typography-font-family:var(--awb-typography4-font-family);--button_typography-font-weight:var(--awb-typography4-font-weight);--button_typography-font-style:var(--awb-typography4-font-style);\" target=\"_self\" title=\"En savoir plus\" aria-label=\"En savoir plus\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n<\/div><div class=\"swiper-pagination\"><\/div><div class=\"awb-swiper-button awb-swiper-button-prev\"><i class=\"awb-icon-angle-left\" aria-hidden=\"true\"><\/i><\/div><div class=\"awb-swiper-button awb-swiper-button-next\"><i class=\"awb-icon-angle-right\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-14 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling bt-container-custom_slider\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-bottom:150px;--awb-padding-bottom-small:60px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:calc( 1400px + 45px );margin-left: calc(-45px \/ 2 );margin-right: calc(-45px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-49 fusion_builder_column_1_1 1_1 fusion-flex-column bt-custom_slider\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--awb-margin-top-large:0px;--awb-spacing-right-large:22.5px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:22.5px;--awb-width-medium:100%;--awb-order-medium:0;--awb-flex-grow-medium:;--awb-flex-shrink-medium:;--awb-spacing-right-medium:22.5px;--awb-spacing-left-medium:22.5px;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:;--awb-flex-shrink-small:;--awb-spacing-right-small:22.5px;--awb-spacing-left-small:22.5px;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-row fusion-flex-align-items-center\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-9 fusion-button-default-span fusion-button-default-type border-btn\" style=\"--button_accent_color:var(--awb-color8);--button_border_color:var(--awb-color8);--button_accent_hover_color:var(--awb-color8);--button_border_hover_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_border_width-top:1px;--button_border_width-right:1px;--button_border_width-bottom:1px;--button_border_width-left:1px;--button_gradient_top_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_bottom_color:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 100%));--button_gradient_top_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));--button_gradient_bottom_color_hover:hsla(var(--awb-color4-h),var(--awb-color4-s),var(--awb-color4-l),calc(var(--awb-color4-a) - 25%));\" target=\"_self\" href=\"https:\/\/bakertilly.be\/fr\/actualites\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Tous les articles<\/span><\/a><\/div><i class=\"fb-icon-element-3 fb-icon-element fontawesome-icon fa-chevron-left fas circle-yes fusion-text-flow arrowback\" style=\"--awb-iconcolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-iconcolor-hover:var(--awb-color8);--awb-circlebordercolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-circlebordercolor-hover:var(--awb-color8);--awb-circlebordersize:1px;--awb-font-size:16px;--awb-width:42px;--awb-height:42px;--awb-line-height:40px;--awb-margin-right:8px;\"><\/i><i class=\"fb-icon-element-4 fb-icon-element fontawesome-icon fa-chevron-right fas circle-yes fusion-text-flow arrownext\" style=\"--awb-iconcolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-iconcolor-hover:var(--awb-color8);--awb-circlebordercolor:hsla(var(--awb-color8-h),var(--awb-color8-s),var(--awb-color8-l),calc(var(--awb-color8-a) - 30%));--awb-circlebordercolor-hover:var(--awb-color8);--awb-circlebordersize:1px;--awb-font-size:16px;--awb-width:42px;--awb-height:42px;--awb-line-height:40px;--awb-margin-right:8px;\"><\/i><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-19053","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/pages\/19053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/comments?post=19053"}],"version-history":[{"count":0,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/pages\/19053\/revisions"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media?parent=19053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}