{"id":98128,"date":"2025-06-03T13:00:00","date_gmt":"2025-06-03T12:00:00","guid":{"rendered":"https:\/\/prevom.be\/blog\/obligations-de-durabilite\/"},"modified":"2025-06-17T13:25:52","modified_gmt":"2025-06-17T12:25:52","slug":"obligations-de-durabilite","status":"publish","type":"post","link":"https:\/\/prevom.be\/fr\/blog\/obligations-de-durabilite\/","title":{"rendered":"Obligations de durabilit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"98128\" class=\"elementor elementor-98128 elementor-97783\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d5c83d9 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"5d5c83d9\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-31dc77f\" data-id=\"31dc77f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-34fbac3a\" data-id=\"34fbac3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-490299a9 elementor-widget elementor-widget-heading\" data-id=\"490299a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Obligations de durabilit\u00e9 pour les entreprises<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1a07d75d\" data-id=\"1a07d75d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45251642 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"45251642\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3b36100e\" data-id=\"3b36100e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7050bd44\" data-id=\"7050bd44\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3266becc elementor-widget elementor-widget-heading\" data-id=\"3266becc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Un r\u00e9pit suppl\u00e9mentaire accord\u00e9 par l\u2019UE<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-390877d4\" data-id=\"390877d4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70b1c653 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"70b1c653\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-491bd718\" data-id=\"491bd718\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6ebdefa5\" data-id=\"6ebdefa5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5790d053 elementor-widget elementor-widget-image\" data-id=\"5790d053\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"940\" height=\"788\" src=\"https:\/\/prevom.be\/wp-content\/uploads\/2025\/06\/Ontwerp-zonder-titel1.webp\" class=\"attachment-large size-large wp-image-97793\" alt=\"duurzaamheidsverplichtingen\" srcset=\"https:\/\/prevom.be\/wp-content\/uploads\/2025\/06\/Ontwerp-zonder-titel1.webp 940w, https:\/\/prevom.be\/wp-content\/uploads\/2025\/06\/Ontwerp-zonder-titel1-300x251.webp 300w, https:\/\/prevom.be\/wp-content\/uploads\/2025\/06\/Ontwerp-zonder-titel1-768x644.webp 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-776d3e29\" data-id=\"776d3e29\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-549d00a1 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"549d00a1\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-79b7a419\" data-id=\"79b7a419\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-49a375e8\" data-id=\"49a375e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-303e3b98 elementor-widget elementor-widget-text-editor\" data-id=\"303e3b98\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019Union europ\u00e9enne poursuit ses efforts en mati\u00e8re de durabilit\u00e9 et de conduite responsable des entreprises. \u00c0 travers plusieurs directives, elle impose aux entreprises des obligations sp\u00e9cifiques visant \u00e0 int\u00e9grer des consid\u00e9rations sociales, environnementales et de gouvernance dans leur fonctionnement. Bien que ces obligations soient essentielles pour atteindre les objectifs climatiques europ\u00e9ens et am\u00e9liorer la transparence du monde des affaires, l\u2019UE reconna\u00eet \u00e9galement la n\u00e9cessit\u00e9 d\u2019une mise en \u0153uvre r\u00e9aliste. C\u2019est pourquoi elle a r\u00e9cemment d\u00e9cid\u00e9 d\u2019accorder aux entreprises <strong>un d\u00e9lai suppl\u00e9mentaire <\/strong>pour se conformer \u00e0 ces obligations en mati\u00e8re de durabilit\u00e9.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56068f4a elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"56068f4a\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tTable des mati\u00e8res\t\t\t<\/h2>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__56068f4a\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__56068f4a\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__56068f4a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96cd840 elementor-widget elementor-widget-text-editor\" data-id=\"96cd840\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/NL\/TXT\/PDF\/?uri=CELEX:32022L2464\"><strong>La nouvelle directive (EU) 2025\/794<\/strong><\/a>, publi\u00e9e en avril 2025, reporte les dates d\u2019entr\u00e9e en vigueur de plusieurs exigences. L\u2019objectif est d\u2019offrir aux entreprises suffisamment de temps pour s\u2019adapter, sans compromettre leur comp\u00e9titivit\u00e9 ni leur efficacit\u00e9 op\u00e9rationnelle. En parall\u00e8le, la Commission europ\u00e9enne souhaite am\u00e9liorer la coh\u00e9rence entre les diff\u00e9rentes l\u00e9gislations europ\u00e9ennes.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e7393f7 elementor-widget elementor-widget-heading\" data-id=\"6e7393f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deux obligations cl\u00e9s en mati\u00e8re de durabilit\u00e9 pour les entreprises<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6822eb9a elementor-widget elementor-widget-text-editor\" data-id=\"6822eb9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Actuellement, deux obligations principales en mati\u00e8re de durabilit\u00e9 s\u2019imposent aux entreprises :<\/p><ol><li><strong>Rapport de durabilit\u00e9 :<\/strong><br>Conform\u00e9ment \u00e0 la <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/NL\/TXT\/PDF\/?uri=CELEX:32022L2464\"><strong>directive (EU) 2022\/2464<\/strong><\/a> les entreprises doivent fournir un rapport d\u00e9taill\u00e9 sur leur profil de durabilit\u00e9. Cela inclut la transparence sur l\u2019impact environnemental, les droits humains, les questions sociales et les structures de gouvernance. Cette obligation s\u2019inscrit dans le cadre de la strat\u00e9gie plus large du Pacte vert pour l\u2019Europe.  <\/li><li><strong>Devoir de vigilance en mati\u00e8re de durabilit\u00e9 <\/strong>:<br><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/NL\/TXT\/PDF\/?uri=OJ:L_202401760\"><strong>La directive (EU) 2024\/1760<\/strong> <\/a> impose aux entreprises d\u2019exercer un devoir de vigilance tout au long de leur cha\u00eene de valeur. Cela signifie qu\u2019elles doivent identifier, \u00e9valuer, pr\u00e9venir et att\u00e9nuer les risques li\u00e9s aux droits humains et \u00e0 l\u2019environnement \u2014 tant en interne qu\u2019aupr\u00e8s de leurs fournisseurs et partenaires. <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-411a7ee2\" data-id=\"411a7ee2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3da9cf6a elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"3da9cf6a\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-292eb661\" data-id=\"292eb661\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-69bffc3f\" data-id=\"69bffc3f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24702a87 elementor-widget elementor-widget-heading\" data-id=\"24702a87\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un temps suppl\u00e9mentaire pour la mise en \u0153uvre : qu\u2019est-ce qui change concr\u00e8tement ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d323901 elementor-widget elementor-widget-text-editor\" data-id=\"2d323901\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Avec la <strong>publication de la <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/NL\/TXT\/PDF\/?uri=OJ:L_202500794\">directive (EU) 2025\/794<\/a><\/strong> les \u00e9ch\u00e9ances de mise en \u0153uvre des obligations mentionn\u00e9es sont repouss\u00e9es. L\u2019UE reconna\u00eet que les entreprises \u2014 en particulier les PME et les secteurs avec des cha\u00eenes d\u2019approvisionnement complexes \u2014 ont besoin de temps pour adapter leurs processus et leur reporting aux nouvelles normes. <\/p><p>Les nouvelles \u00e9ch\u00e9ances offrent aux entreprises la possibilit\u00e9 de :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a0ddb6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3a0ddb6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Laag_1\" data-name=\"Laag 1\" width=\"76.86\" height=\"74.84\" viewBox=\"0 0 76.86 74.84\"><defs><style>      .cls-1, .cls-2 {        stroke: #2d225d;        stroke-miterlimit: 10;        stroke-width: .5px;      }      .cls-1, .cls-3 {        fill: url(#Naamloos_verloop);      }      .cls-4, .cls-2 {        fill: url(#Naamloos_verloop_2);      }      .cls-4, .cls-3 {        stroke-width: 0px;      }    <\/style><linearGradient id=\"Naamloos_verloop\" data-name=\"Naamloos verloop\" x1=\"58.78\" y1=\"49.95\" x2=\"16.78\" y2=\"-3.09\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#54d6ed\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><linearGradient id=\"Naamloos_verloop_2\" data-name=\"Naamloos verloop 2\" x1=\"32.05\" y1=\"-1.22\" x2=\"10.57\" y2=\"46.13\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#009eaf\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><\/defs><g id=\"Layer_2\" data-name=\"Layer 2\"><g id=\"Layer_1-2\" data-name=\"Layer 1-2\"><path class=\"cls-1\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-2\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><g id=\"Layer_2-2\" data-name=\"Layer 2\"><g id=\"Layer_1-2-2\" data-name=\"Layer 1-2\"><path class=\"cls-3\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-4\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">se pr\u00e9parer correctement aux exigences de reporting et de vigilance ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Laag_1\" data-name=\"Laag 1\" width=\"76.86\" height=\"74.84\" viewBox=\"0 0 76.86 74.84\"><defs><style>      .cls-1, .cls-2 {        stroke: #2d225d;        stroke-miterlimit: 10;        stroke-width: .5px;      }      .cls-1, .cls-3 {        fill: url(#Naamloos_verloop);      }      .cls-4, .cls-2 {        fill: url(#Naamloos_verloop_2);      }      .cls-4, .cls-3 {        stroke-width: 0px;      }    <\/style><linearGradient id=\"Naamloos_verloop\" data-name=\"Naamloos verloop\" x1=\"58.78\" y1=\"49.95\" x2=\"16.78\" y2=\"-3.09\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#54d6ed\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><linearGradient id=\"Naamloos_verloop_2\" data-name=\"Naamloos verloop 2\" x1=\"32.05\" y1=\"-1.22\" x2=\"10.57\" y2=\"46.13\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#009eaf\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><\/defs><g id=\"Layer_2\" data-name=\"Layer 2\"><g id=\"Layer_1-2\" data-name=\"Layer 1-2\"><path class=\"cls-1\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-2\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><g id=\"Layer_2-2\" data-name=\"Layer 2\"><g id=\"Layer_1-2-2\" data-name=\"Layer 1-2\"><path class=\"cls-3\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-4\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">tenir compte des futures lignes directrices de la Commission europ\u00e9enne concernant la mise en \u0153uvre pratique du devoir de vigilance ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Laag_1\" data-name=\"Laag 1\" width=\"76.86\" height=\"74.84\" viewBox=\"0 0 76.86 74.84\"><defs><style>      .cls-1, .cls-2 {        stroke: #2d225d;        stroke-miterlimit: 10;        stroke-width: .5px;      }      .cls-1, .cls-3 {        fill: url(#Naamloos_verloop);      }      .cls-4, .cls-2 {        fill: url(#Naamloos_verloop_2);      }      .cls-4, .cls-3 {        stroke-width: 0px;      }    <\/style><linearGradient id=\"Naamloos_verloop\" data-name=\"Naamloos verloop\" x1=\"58.78\" y1=\"49.95\" x2=\"16.78\" y2=\"-3.09\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#54d6ed\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><linearGradient id=\"Naamloos_verloop_2\" data-name=\"Naamloos verloop 2\" x1=\"32.05\" y1=\"-1.22\" x2=\"10.57\" y2=\"46.13\" gradientTransform=\"translate(0 76.19) scale(1 -1)\" gradientUnits=\"userSpaceOnUse\"><stop offset=\"0\" stop-color=\"#009eaf\"><\/stop><stop offset=\"1\" stop-color=\"#43edb5\"><\/stop><\/linearGradient><\/defs><g id=\"Layer_2\" data-name=\"Layer 2\"><g id=\"Layer_1-2\" data-name=\"Layer 1-2\"><path class=\"cls-1\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-2\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><g id=\"Layer_2-2\" data-name=\"Layer 2\"><g id=\"Layer_1-2-2\" data-name=\"Layer 1-2\"><path class=\"cls-3\" d=\"M67.24.25c-4,0-7.66,2.26-9.45,5.84l-25.94,52-.3.59c-2.1,4.19-7.2,5.88-11.38,3.78-1.63-.82-2.96-2.14-3.78-3.78l4.61,9.2c3,5.99,10.28,8.42,16.27,5.43,2.35-1.17,4.25-3.08,5.43-5.43L76.45.25h-9.21Z\"><\/path><path class=\"cls-4\" d=\"M31.55,58.66l.3-.59-15.76-31.51H.4l16,32.1c2.11,4.18,7.2,5.87,11.39,3.76,1.63-.82,2.95-2.14,3.76-3.76Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">mieux aligner les obligations europ\u00e9ennes avec leurs structures internes.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5795fe2c elementor-widget elementor-widget-heading\" data-id=\"5795fe2c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nouveaux d\u00e9lais pour le reporting de durabilit\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41f9c9e6 elementor-widget elementor-widget-text-editor\" data-id=\"41f9c9e6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le calendrier mis \u00e0 jour pour le reporting est le suivant :<\/p><ul><li>Les grandes entreprises <strong>non couvertes par l\u2019actuelle NFRD (directive sur la publication d\u2019informations non financi\u00e8res)<\/strong> devaient initialement publier un rapport \u00e0 partir de l\u2019exercice 2025 (publication en 2026). Cette \u00e9ch\u00e9ance est <strong>d\u00e9sormais repouss\u00e9e \u00e0 l\u2019exercice 2027<\/strong> (publication en 2028). <\/li><li><strong>Les PME cot\u00e9es<\/strong> (\u00e0 l\u2019exception des micro-entreprises), ainsi que les petites institutions de cr\u00e9dit non complexes et les captives d\u2019assurance, b\u00e9n\u00e9ficient \u00e9galement d\u2019un report. Leur obligation est d\u00e9plac\u00e9e de <strong>l\u2019exercice 2026 \u00e0 l\u2019exercice 2028<\/strong> (publication en 2029). <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c632f7 elementor-widget elementor-widget-heading\" data-id=\"6c632f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Report du devoir de vigilance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df55a6 elementor-widget elementor-widget-text-editor\" data-id=\"9df55a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le calendrier d\u2019application du devoir de vigilance est \u00e9galement ajust\u00e9 :<\/p><ul><li>Le <strong>d\u00e9lai de transposition de la directive 2024\/1760<\/strong> est repouss\u00e9 du <strong>26 juillet 2026 au 26 juillet 2027<\/strong>.<\/li><li><strong>La mise en \u0153uvre progressive<\/strong>, initialement pr\u00e9vue entre 2027 et 2029 (en fonction du chiffre d\u2019affaires de l\u2019entreprise), est r\u00e9vis\u00e9e. Les \u00c9tats membres devront appliquer les obligations <strong>\u00e0 partir du 26 juillet 2028 ou 26 juillet 2029<\/strong>, selon la taille de l\u2019entreprise. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cba7e13 elementor-widget elementor-widget-heading\" data-id=\"cba7e13\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transposition nationale de la directive (UE) 2025\/794<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9956bcf elementor-widget elementor-widget-text-editor\" data-id=\"9956bcf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les \u00c9tats membres sont tenus d&rsquo;int\u00e9grer les dispositions de cette nouvelle directive dans leur l\u00e9gislation nationale avant le<strong> 31 d\u00e9cembre 2025<\/strong>. La directive elle-m\u00eame est officiellement <strong>entr\u00e9e en vigueur le 17 avril 2025.<\/strong> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-126589f4\" data-id=\"126589f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14cfc679 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"14cfc679\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3f128f74\" data-id=\"3f128f74\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3ea0b3a8\" data-id=\"3ea0b3a8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-8f00991\" data-id=\"8f00991\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-183a81cc elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"183a81cc\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4123b8a2\" data-id=\"4123b8a2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c9e777c\" data-id=\"c9e777c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-260576d1 elementor-widget elementor-widget-heading\" data-id=\"260576d1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca50286 elementor-widget elementor-widget-text-editor\" data-id=\"4ca50286\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;Union europ\u00e9enne reste attach\u00e9e \u00e0 une \u00e9conomie durable et transparente tout en reconnaissant les besoins pratiques des entreprises. Les d\u00e9lais report\u00e9s offrent aux entreprises la possibilit\u00e9 de se pr\u00e9parer structurellement et de mettre en place des processus durables qui sont \u00e0 la fois r\u00e9alistes et efficaces. Ce report n&rsquo;est donc pas un ajournement, mais une invitation \u00e0 de meilleures politiques. Il appartient maintenant aux entreprises d&rsquo;utiliser ce temps suppl\u00e9mentaire \u00e0 bon escient.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23128e4d elementor-widget elementor-widget-text-editor\" data-id=\"23128e4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous avez besoin d&rsquo;aide pour <strong><a href=\"https:\/\/prevom.be\/fr\/conseils-en-matiere-denvironnement\/les-rapports-de-developpement-durable\/\">la politique de d\u00e9veloppement durable<\/a> <\/strong> de votre entreprise ? <a href=\"#contactform\"><strong>Contactez-nous<\/strong><\/a> pour un rendez-vous !<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5e7ddbd4\" data-id=\"5e7ddbd4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-482e2e65 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"482e2e65\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-533b0b9d\" data-id=\"533b0b9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32495903 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"32495903\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5129fdb9\" data-id=\"5129fdb9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-66774061\" data-id=\"66774061\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-717013cd elementor-widget elementor-widget-menu-anchor\" data-id=\"717013cd\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"contactform\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c815f09\" data-id=\"c815f09\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-301c9456 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"301c9456\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-18faedfc\" data-id=\"18faedfc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4809e60\" data-id=\"4809e60\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f521bed elementor-widget elementor-widget-text-editor\" data-id=\"f521bed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Besoin de clart\u00e9?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-515d31f7 elementor-widget elementor-widget-text-editor\" data-id=\"515d31f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prevom poss\u00e8de l&rsquo;expertise que vous recherchez. <br>Nous nous ferons un plaisir de vous informer sur les possibilit\u00e9s qui s&rsquo;offrent \u00e0 vous!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-76891632\" data-id=\"76891632\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39bd7400 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"39bd7400\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2b3098f4\" data-id=\"2b3098f4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6a82b34e\" data-id=\"6a82b34e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e5cf00e elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"5e5cf00e\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Suivant&quot;,&quot;step_previous_label&quot;:&quot;Pr\\u00e9c\\u00e9dent&quot;,&quot;step_type&quot;:&quot;number&quot;,&quot;step_icon_shape&quot;:&quot;square&quot;,&quot;button_width&quot;:&quot;100&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contactformulier - MSA blog\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"98128\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"5e5cf00e\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Prevom\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-step elementor-field-group elementor-column elementor-field-group-field_2f614c4 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"e-field-step elementor-hidden\" data-label=\"\" data-previousButton=\"\" data-nextButton=\"Suivant\" data-iconUrl=\"\" data-iconLibrary=\"fas fa-star\" data-icon=\"\" ><\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_43da498 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_43da498\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tComment souhaitez-vous \u00eatre contact\u00e9 ?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"T\u00e9l\u00e9phone\" id=\"form-field-field_43da498-0\" name=\"form_fields[field_43da498]\"> <label for=\"form-field-field_43da498-0\">T\u00e9l\u00e9phone<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Courriel\" id=\"form-field-field_43da498-1\" name=\"form_fields[field_43da498]\"> <label for=\"form-field-field_43da498-1\">Courriel<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-step elementor-field-group elementor-column elementor-field-group-field_5cdd7b4 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"e-field-step elementor-hidden\" data-label=\"\" data-previousButton=\"\" data-nextButton=\"\" data-iconUrl=\"\" data-iconLibrary=\"fas fa-star\" data-icon=\"\" ><\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nom\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCourriel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Courriel\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_429fefd elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_429fefd\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNum\u00e9ro de t\u00e9l\u00e9phone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_429fefd]\" id=\"form-field-field_429fefd\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"T\u00e9l. Num\u00e9ro\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-paper-plane\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Envoyer<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-717e85e5\" data-id=\"717e85e5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Obligations de durabilit\u00e9 pour les entreprises Un r\u00e9pit suppl\u00e9mentaire accord\u00e9 par l\u2019UE L\u2019Union europ\u00e9enne poursuit ses efforts en mati\u00e8re de durabilit\u00e9 et de conduite responsable des entreprises. \u00c0 travers plusieurs directives, elle impose aux entreprises des obligations sp\u00e9cifiques visant \u00e0 int\u00e9grer des consid\u00e9rations sociales, environnementales et de gouvernance dans leur fonctionnement. Bien que ces obligations&hellip;<\/p>\n","protected":false},"author":4,"featured_media":97793,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"class_list":["post-98128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Obligations de durabilit\u00e9 - Prevom<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prevom.be\/fr\/blog\/obligations-de-durabilite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligations de durabilit\u00e9 - Prevom\" \/>\n<meta property=\"og:description\" content=\"Obligations de durabilit\u00e9 pour les entreprises Un r\u00e9pit suppl\u00e9mentaire accord\u00e9 par l\u2019UE L\u2019Union europ\u00e9enne poursuit ses efforts en mati\u00e8re de durabilit\u00e9 et de conduite responsable des entreprises. \u00c0 travers plusieurs directives, elle impose aux entreprises des obligations sp\u00e9cifiques visant \u00e0 int\u00e9grer des consid\u00e9rations sociales, environnementales et de gouvernance dans leur fonctionnement. Bien que ces obligations&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prevom.be\/fr\/blog\/obligations-de-durabilite\/\" \/>\n<meta property=\"og:site_name\" content=\"Prevom\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/Prevom\/100063074387029\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-03T12:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-17T12:25:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/prevom.be\/wp-content\/uploads\/2025\/06\/Ontwerp-zonder-titel1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Saskia Van Nuffelen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saskia Van Nuffelen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/\"},\"author\":{\"name\":\"Saskia Van Nuffelen\",\"@id\":\"https:\\\/\\\/prevom.be\\\/#\\\/schema\\\/person\\\/34143e0d785a9e010fe78a4e0f3c1e8d\"},\"headline\":\"Obligations de durabilit\u00e9\",\"datePublished\":\"2025-06-03T12:00:00+00:00\",\"dateModified\":\"2025-06-17T12:25:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/\"},\"wordCount\":801,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/prevom.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/prevom.be\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/Ontwerp-zonder-titel1.webp\",\"articleSection\":[\"Non classifi\u00e9(e)\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/\",\"url\":\"https:\\\/\\\/prevom.be\\\/fr\\\/blog\\\/obligations-de-durabilite\\\/\",\"name\":\"Obligations de durabilit\u00e9 - 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