{"id":15286,"date":"2026-02-02T08:39:04","date_gmt":"2026-02-02T07:39:04","guid":{"rendered":"https:\/\/osapiens.com\/fr\/?p=15286"},"modified":"2026-02-09T15:25:07","modified_gmt":"2026-02-09T14:25:07","slug":"le-reporting-de-durabilite-apres-omnibus","status":"publish","type":"post","link":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/","title":{"rendered":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel"},"content":{"rendered":"\n<p>Le paquet l\u00e9gislatif <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en\" target=\"_blank\" rel=\"noreferrer noopener\">Omnibus I<\/a> a red\u00e9fini le paysage europ\u00e9en du reporting de durabilit\u00e9. Les obligations ont \u00e9t\u00e9 all\u00e9g\u00e9es, les d\u00e9lais ajust\u00e9s et le champ d\u2019application restreint. Pour les entreprises d\u00e9sormais exclues de ces obligations, une question l\u00e9gitime se pose : le reporting de durabilit\u00e9 reste-t-il pertinent ?<\/p>\n\n\n\n<p>La r\u00e9ponse est oui \u2014 mais pour des raisons diff\u00e9rentes qu\u2019auparavant. Si la pression r\u00e9glementaire s\u2019est att\u00e9nu\u00e9e pour certaines entreprises, les attentes des investisseurs, des partenaires commerciaux et des conseils d\u2019administration demeurent \u00e9lev\u00e9es. Le reporting de durabilit\u00e9 ne se limite plus au respect d\u2019un seuil r\u00e9glementaire ; il devient un levier de clarification, d\u2019aide \u00e0 la d\u00e9cision et de renforcement de la r\u00e9silience \u00e0 long terme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-paquet-omnibus-decisions-cles-et-evolutions-reglementaires\">Paquet Omnibus : d\u00e9cisions cl\u00e9s et \u00e9volutions r\u00e9glementaires<\/h2>\n\n\n\n<p>Le paquet Omnibus sur la durabilit\u00e9 a \u00e9t\u00e9 con\u00e7u pour simplifier le cadre r\u00e9glementaire europ\u00e9en et r\u00e9duire la complexit\u00e9 pour les entreprises. Concr\u00e8tement, il a introduit plusieurs changements ayant une incidence directe sur les obligations de reporting en mati\u00e8re de durabilit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-les-principales-decisions-prises-dans-le-cadre-du-paquet-omnibus-sont-les-suivantes\">Les principales d\u00e9cisions prises dans le cadre du paquet Omnibus sont les suivantes :<\/h3>\n\n\n\n<p>En d\u00e9cembre 2025, le Parlement europ\u00e9en a officiellement adopt\u00e9 le texte final d\u2019Omnibus I, conform\u00e9ment \u00e0 l\u2019accord provisoire conclu avec le Conseil de l\u2019Union europ\u00e9enne. Le Conseil devrait donner son approbation formelle d\u00e9but 2026.<\/p>\n\n\n\n<p>Les d\u00e9cisions cl\u00e9s portent sur trois r\u00e9glementations majeures en mati\u00e8re de durabilit\u00e9, ainsi que sur leurs <a href=\"https:\/\/www.consilium.europa.eu\/fr\/policies\/simplification\/timeline-simplification-omnibus-packages\/\" target=\"_blank\" rel=\"noreferrer noopener\">calendriers de mise en \u0153uvre<\/a> :\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CSRD \u2013 R\u00e9duction significative du champ d\u2019application<\/strong><br>Le seuil de d\u00e9claration est relev\u00e9 pour les entreprises de plus de 1 000 salari\u00e9s dont le chiffre d\u2019affaires d\u00e9passe 450 millions d\u2019euros, ce qui r\u00e9duit d\u2019environ 90 % le nombre d\u2019entreprises concern\u00e9es.<br>Les entreprises d\u00e9j\u00e0 soumises aux obligations de reporting sont impact\u00e9es par ces \u00e9volutions, tandis que d\u2019autres entreront dans le champ d\u2019application \u00e0 partir de 2027 ou 2028, selon leur taille et leur classification.<\/li>\n\n\n\n<li><strong>CSDDD \u2013 Champ d\u2019application resserr\u00e9 et mise en \u0153uvre report\u00e9e<\/strong><br>La directive s\u2019appliquera uniquement aux entreprises de plus de 5 000 salari\u00e9s r\u00e9alisant un chiffre d\u2019affaires net d\u2019au moins 1,5 milliard d\u2019euros.<br>Son application est report\u00e9e d\u2019un an, \u00e0 juillet 2029. Les obligations de reporting se concentreront principalement sur les maillons de la cha\u00eene de valeur pr\u00e9sentant les impacts n\u00e9gatifs r\u00e9els ou potentiels les plus significatifs.<\/li>\n\n\n\n<li><strong>Taxonomie de l\u2019UE \u2013 Simplification cibl\u00e9e<\/strong><br>Un r\u00e8glement d\u00e9l\u00e9gu\u00e9 modifiant la taxonomie de l\u2019UE entrera en vigueur fin janvier 2026 et s\u2019appliquera \u00e0 l\u2019exercice financier 2025. Ces ajustements pr\u00e9voient notamment des seuils de mat\u00e9rialit\u00e9 plus \u00e9lev\u00e9s, une r\u00e9duction du nombre de points de donn\u00e9es requis et une simplification des crit\u00e8res DNSH.<\/li>\n<\/ul>\n\n\n\n<p>Dans l\u2019ensemble, Omnibus vise \u00e0 r\u00e9duire la complexit\u00e9 r\u00e9glementaire et la charge administrative li\u00e9e au reporting, tout en laissant largement inchang\u00e9es les attentes fondamentales en mati\u00e8re de transparence, de gestion des risques li\u00e9s au d\u00e9veloppement durable et de donn\u00e9es utiles \u00e0 la prise de d\u00e9cision.<\/p>\n\n\n\n<p>Il est toutefois essentiel de comprendre ce qu\u2019Omnibus n\u2019a pas modifi\u00e9. Les attentes des investisseurs, les exigences des partenaires commerciaux, les conditions de financement et les demandes des conseils d\u2019administration en mati\u00e8re de donn\u00e9es fiables de durabilit\u00e9 demeurent pleinement en vigueur. Plus que jamais, le besoin d\u2019informations pertinentes, comparables et exploitables pour la prise de d\u00e9cision se renforce.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-que-la-loi-omnibus-change-pour-les-entreprises-en-pratique\">Ce que la loi Omnibus change pour les entreprises en pratique<\/h2>\n\n\n\n<p>Avec l\u2019all\u00e8gement de la pression r\u00e9glementaire, le reporting de durabilit\u00e9 devient une d\u00e9cision strat\u00e9gique plut\u00f4t qu\u2019un simple exercice de conformit\u00e9. Les entreprises disposent d\u00e9sormais d\u2019une plus grande latitude pour d\u00e9finir la mani\u00e8re dont elles rendent compte, ainsi que de nouvelles opportunit\u00e9s pour utiliser le reporting comme un v\u00e9ritable levier strat\u00e9gique.<\/p>\n\n\n\n<p>Pour de nombreuses organisations, le reporting se rapproche de plus en plus des fonctions de finance, de gestion des risques et de strat\u00e9gie d\u2019entreprise. Les donn\u00e9es de durabilit\u00e9 sont de plus en plus mobilis\u00e9es pour \u00e9valuer les risques de transition et \u00e9clairer les d\u00e9cisions d\u2019investissement. Dans ce contexte, le reporting \u00e9volue d\u2019un exercice de divulgation externe vers une capacit\u00e9 de pilotage interne.<\/p>\n\n\n\n<p>Le paquet Omnibus redessine \u00e9galement le paysage des cadres de r\u00e9f\u00e9rence. Si les <a href=\"https:\/\/osapiens.com\/fr\/blog\/le-guide-des-normes-esrs-et-des-iros\/\" target=\"_blank\" rel=\"noreferrer noopener\">normes ESRS<\/a> demeurent pertinentes pour les entreprises toujours concern\u00e9es, d\u2019autres explorent des alternatives telles que l\u2019ISSB, la norme <a href=\"https:\/\/osapiens.com\/fr\/blog\/vsme-expliquee-le-reporting-de-durabilite-pour-les-pme\/\" target=\"_blank\" rel=\"noreferrer noopener\">VSME<\/a> ou certaines normes volontaires, afin de garantir \u00e0 la fois la comparabilit\u00e9 internationale et l\u2019utilit\u00e9 des informations pour la prise de d\u00e9cision.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-point-de-vue-de-l-expert-andreas-rasche-le-reporting-de-durabilite-apres-omnibus\">Le point de vue de l\u2019expert Andreas Rasche : le reporting de durabilit\u00e9 apr\u00e8s Omnibus\u00a0<\/h2>\n\n\n\n<p>Le professeur Andreas Rasche, de la <a href=\"https:\/\/www.cbs.dk\/research\/departments\/department-management-society-and-communication\/andreas-rasche\" target=\"_blank\" rel=\"noreferrer noopener\">Copenhagen Business School<\/a>, figure parmi les principaux experts acad\u00e9miques europ\u00e9ens en mati\u00e8re de durabilit\u00e9 des entreprises, d\u2019ESG et de r\u00e9glementation. Ses travaux \u00e9tablissent un lien \u00e9troit entre la recherche universitaire, la pratique des entreprises et les politiques publiques, en mettant l\u2019accent sur la gouvernance et la finance durables.<\/p>\n\n\n\n<p>Dans son analyse d\u2019Omnibus, Andreas Rasche souligne que la simplification r\u00e9glementaire ne remet en aucun cas en cause la pertinence strat\u00e9gique de la durabilit\u00e9. Comme il le r\u00e9sume lui-m\u00eame : <strong>\u00ab Le d\u00e9veloppement durable n\u2019est pas une question de conformit\u00e9, mais de r\u00e9silience et de comp\u00e9titivit\u00e9 \u00e0 long terme. \u00bb<\/strong><\/p>\n\n\n\n<p>Dans une interview consacr\u00e9e \u00e0 ce sujet, il explore les effets concrets d\u2019Omnibus pour les entreprises. Il explique pourquoi de nombreuses organisations continuent de produire des rapports structur\u00e9s de durabilit\u00e9 malgr\u00e9 l\u2019all\u00e8gement des obligations r\u00e9glementaires, comment le reporting contribue \u00e0 renforcer la confiance et la pr\u00e9visibilit\u00e9, et pourquoi les donn\u00e9es de durabilit\u00e9 sont de plus en plus \u00e9troitement li\u00e9es \u00e0 la finance et \u00e0 la gestion des risques. L\u2019entretien se projette \u00e9galement vers l\u2019avenir, en examinant l\u2019\u00e9volution possible des cadres de reporting et les choix strat\u00e9giques auxquels les entreprises sont d\u00e9sormais confront\u00e9es.<\/p>\n\n\n\n<p><a href=\"https:\/\/osapiens.com\/fr\/sustainability-reporting-rasche-mcp\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u00c0 lire d\u00e8s maintenant : \u00ab La durabilit\u00e9 est une priorit\u00e9 strat\u00e9gique, pas un simple exercice de reporting \u00bb<\/em><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/osapiens.com\/fr\/sustainability-reporting-rasche-mcp\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"581\" src=\"https:\/\/osapiens.com\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche-1024x581.png\" alt=\"\" class=\"wp-image-15285\" srcset=\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche-1024x581.png 1024w, https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche-300x170.png 300w, https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche-768x436.png 768w, https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche-100x57.png 100w, https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Interview-Andreas-Rasche.png 1178w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-webinaire-le-reporting-de-durabilite-apres-omnibus\">Webinaire \u2013 Le reporting de durabilit\u00e9 apr\u00e8s Omnibus\u00a0<\/h2>\n\n\n\n<p>L\u2019initiative Omnibus marque un tournant pour le reporting de durabilit\u00e9 en Europe. \u00c0 mesure que le cadre r\u00e9glementaire \u00e9volue, les entreprises sont amen\u00e9es \u00e0 repenser le r\u00f4le du reporting dans la r\u00e9silience, la gouvernance et le positionnement strat\u00e9gique \u00e0 long terme.<\/p>\n\n\n\n<p>Ces enjeux seront au c\u0153ur du prochain webinaire live <a href=\"https:\/\/osapiens.com\/fr\/sustainability-reporting-rasche-mcp\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00ab Le reporting de durabilit\u00e9 apr\u00e8s Omnibus \u00bb<\/strong><\/a>, anim\u00e9 par Andreas Rasche et des experts d\u2019osapiens. La discussion s\u2019appuiera sur une nouvelle \u00e9tude europ\u00e9enne fond\u00e9e sur les retours de 400 entreprises. Elle explorera ce qui reste pertinent apr\u00e8s Omnibus, la mani\u00e8re dont les organisations arbitrent entre les normes ESRS et ISSB, ainsi que les implications pour la gestion des risques et la prise de d\u00e9cisions strat\u00e9giques.<\/p>\n\n\n\n<p>Le webinaire se tiendra le <strong>24 f\u00e9vrier 2026 \u00e0 13h00 CET<\/strong>. Il s\u2019adresse en priorit\u00e9 aux responsables du d\u00e9veloppement durable et de l\u2019ESG, ainsi qu\u2019aux professionnels de la strat\u00e9gie, du risque, de la finance, du reporting et de la conformit\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le paquet l\u00e9gislatif Omnibus I a red\u00e9fini le paysage europ\u00e9en du reporting de durabilit\u00e9. Les obligations ont \u00e9t\u00e9 all\u00e9g\u00e9es, les d\u00e9lais ajust\u00e9s et le champ d\u2019application restreint. Pour les entreprises d\u00e9sormais exclues de ces obligations, une question l\u00e9gitime se pose : le reporting de durabilit\u00e9 reste-t-il pertinent ? La r\u00e9ponse est oui \u2014 mais pour des raisons diff\u00e9rentes qu\u2019auparavant. Si &#8230; <\/p>\n<div><a href=\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":26,"featured_media":15537,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-15286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.3 (Yoast SEO v24.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel | osapiens<\/title>\n<meta name=\"description\" content=\"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel\" \/>\n<meta property=\"og:description\" content=\"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\" \/>\n<meta property=\"og:site_name\" content=\"osapiens.com\/fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-02T07:39:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-09T14:25:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"osapiensjw\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@osapiens_\" \/>\n<meta name=\"twitter:site\" content=\"@osapiens_\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"osapiensjw\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\"},\"author\":{\"name\":\"osapiensjw\",\"@id\":\"https:\/\/osapiens.com\/fr\/#\/schema\/person\/eb496ff9f5bbd3233a5c9785695042ed\"},\"headline\":\"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel\",\"datePublished\":\"2026-02-02T07:39:04+00:00\",\"dateModified\":\"2026-02-09T14:25:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\"},\"wordCount\":1249,\"publisher\":{\"@id\":\"https:\/\/osapiens.com\/fr\/#organization\"},\"image\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\",\"url\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\",\"name\":\"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel | osapiens\",\"isPartOf\":{\"@id\":\"https:\/\/osapiens.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png\",\"datePublished\":\"2026-02-02T07:39:04+00:00\",\"dateModified\":\"2026-02-09T14:25:07+00:00\",\"description\":\"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.\",\"breadcrumb\":{\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage\",\"url\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png\",\"contentUrl\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/osapiens.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/osapiens.com\/fr\/#website\",\"url\":\"https:\/\/osapiens.com\/fr\/\",\"name\":\"osapiens\",\"description\":\"The ESG platform to make an impact\",\"publisher\":{\"@id\":\"https:\/\/osapiens.com\/fr\/#organization\"},\"alternateName\":\"osapiens\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/osapiens.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/osapiens.com\/fr\/#organization\",\"name\":\"osapiens\",\"url\":\"https:\/\/osapiens.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/osapiens.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2024\/04\/65c61717b51c26aca220d65b_osapiens_logo_onBright_vert_mit_R-1-1.svg\",\"contentUrl\":\"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2024\/04\/65c61717b51c26aca220d65b_osapiens_logo_onBright_vert_mit_R-1-1.svg\",\"width\":1,\"height\":1,\"caption\":\"osapiens\"},\"image\":{\"@id\":\"https:\/\/osapiens.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/osapiens_\",\"https:\/\/www.youtube.com\/channel\/UCv8Q4MwkjfCRjZIhwfpos2Q\",\"https:\/\/www.linkedin.com\/company\/osapiens\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/osapiens.com\/fr\/#\/schema\/person\/eb496ff9f5bbd3233a5c9785695042ed\",\"name\":\"osapiensjw\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel | osapiens","description":"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/","og_locale":"fr_FR","og_type":"article","og_title":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel","og_description":"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.","og_url":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/","og_site_name":"osapiens.com\/fr\/","article_published_time":"2026-02-02T07:39:04+00:00","article_modified_time":"2026-02-09T14:25:07+00:00","og_image":[{"width":1024,"height":576,"url":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01-1024x576.png","type":"image\/png"}],"author":"osapiensjw","twitter_card":"summary_large_image","twitter_creator":"@osapiens_","twitter_site":"@osapiens_","twitter_misc":{"\u00c9crit par":"osapiensjw","Dur\u00e9e de lecture estim\u00e9e":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#article","isPartOf":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/"},"author":{"name":"osapiensjw","@id":"https:\/\/osapiens.com\/fr\/#\/schema\/person\/eb496ff9f5bbd3233a5c9785695042ed"},"headline":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel","datePublished":"2026-02-02T07:39:04+00:00","dateModified":"2026-02-09T14:25:07+00:00","mainEntityOfPage":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/"},"wordCount":1249,"publisher":{"@id":"https:\/\/osapiens.com\/fr\/#organization"},"image":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage"},"thumbnailUrl":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png","articleSection":["Blog"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/","url":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/","name":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel | osapiens","isPartOf":{"@id":"https:\/\/osapiens.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage"},"image":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage"},"thumbnailUrl":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png","datePublished":"2026-02-02T07:39:04+00:00","dateModified":"2026-02-09T14:25:07+00:00","description":"Ce que l\u2019initiative Omnibus a chang\u00e9 pour le reporting de durabilit\u00e9 dans l\u2019UE, ce qui s\u2019applique d\u00e9sormais et pourquoi, selon l\u2019expert Andreas Rasche, le reporting reste essentiel.","breadcrumb":{"@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#primaryimage","url":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png","contentUrl":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2026\/02\/Blogheader-Rasche-Kampagne01.png","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/osapiens.com\/fr\/blog\/le-reporting-de-durabilite-apres-omnibus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/osapiens.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Le reporting de durabilit\u00e9 apr\u00e8s la loi Omnibus : ce qui a chang\u00e9 et pourquoi il reste essentiel"}]},{"@type":"WebSite","@id":"https:\/\/osapiens.com\/fr\/#website","url":"https:\/\/osapiens.com\/fr\/","name":"osapiens","description":"The ESG platform to make an impact","publisher":{"@id":"https:\/\/osapiens.com\/fr\/#organization"},"alternateName":"osapiens","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/osapiens.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/osapiens.com\/fr\/#organization","name":"osapiens","url":"https:\/\/osapiens.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/osapiens.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2024\/04\/65c61717b51c26aca220d65b_osapiens_logo_onBright_vert_mit_R-1-1.svg","contentUrl":"https:\/\/osapiens.com\/fr\/wp-content\/uploads\/sites\/4\/2024\/04\/65c61717b51c26aca220d65b_osapiens_logo_onBright_vert_mit_R-1-1.svg","width":1,"height":1,"caption":"osapiens"},"image":{"@id":"https:\/\/osapiens.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/osapiens_","https:\/\/www.youtube.com\/channel\/UCv8Q4MwkjfCRjZIhwfpos2Q","https:\/\/www.linkedin.com\/company\/osapiens\/"]},{"@type":"Person","@id":"https:\/\/osapiens.com\/fr\/#\/schema\/person\/eb496ff9f5bbd3233a5c9785695042ed","name":"osapiensjw"}]}},"_links":{"self":[{"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/posts\/15286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/comments?post=15286"}],"version-history":[{"count":1,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/posts\/15286\/revisions"}],"predecessor-version":[{"id":15287,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/posts\/15286\/revisions\/15287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/media\/15537"}],"wp:attachment":[{"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/media?parent=15286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/categories?post=15286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/osapiens.com\/fr\/wp-json\/wp\/v2\/tags?post=15286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}