{"id":2059,"date":"2025-05-06T17:32:05","date_gmt":"2025-05-06T16:32:05","guid":{"rendered":"https:\/\/www.beyond-csrd.com\/?page_id=2059"},"modified":"2025-06-11T19:52:53","modified_gmt":"2025-06-11T18:52:53","slug":"all-vsme-datapoints-instantly-accessible","status":"publish","type":"page","link":"https:\/\/www.beyond-csrd.com\/fr\/all-vsme-datapoints-instantly-accessible\/","title":{"rendered":"Tous les points de donn\u00e9es de la VSME, instantan\u00e9ment accessibles."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2059\" class=\"elementor elementor-2059\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2352a19c e-flex e-con-boxed e-con e-parent\" data-id=\"2352a19c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1bbfe8d6 e-con-full e-flex e-con e-child\" data-id=\"1bbfe8d6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da33d35 elementor-widget elementor-widget-image\" data-id=\"da33d35\" 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=\"800\" height=\"1000\" src=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-819x1024.png\" class=\"attachment-large size-large wp-image-2181\" alt=\"\" srcset=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-819x1024.png 819w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-240x300.png 240w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-768x960.png 768w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-10x12.png 10w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2-610x763.png 610w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/VSME-workbook-visual2.png 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-70bf7af4 e-con-full e-flex e-con e-child\" data-id=\"70bf7af4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22452268 elementor-widget elementor-widget-heading\" data-id=\"22452268\" 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<div class=\"elementor-heading-title elementor-size-default\">VSME Datapoint Workbook - Toutes les exigences volontaires de l'ESRS en mati\u00e8re de PME en un seul fichier Excel<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-993d1fa elementor-widget elementor-widget-text-editor\" data-id=\"993d1fa\" 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>Soyez les premiers \u00e0 vous lancer dans la d\u00e9claration des PME \u00e0 partir de l'exercice 2026 - avec un fichier Excel propre et filtrable couvrant les modules Basic et Comprehensive de l'ESRS volontaire pour les PME non cot\u00e9es en bourse.<\/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-d384eaf elementor-widget elementor-widget-text-editor\" data-id=\"d384eaf\" 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<div>50 CHF <span style=\"text-decoration: line-through;\">\u00a0150 CHF<\/span><\/div>\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-07a04bc elementor-widget elementor-widget-button\" data-id=\"07a04bc\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/buy.stripe.com\/14A14ndWc8so8Vh2Gm3sI02\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Acheter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d8bab9 e-con-full e-flex e-con e-parent\" data-id=\"6d8bab9\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a6d92b2 e-con-full e-flex e-con e-child\" data-id=\"a6d92b2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23df19a elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"23df19a\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tO\u00f9 puis-je trouver toutes les exigences de la norme VSME ? - L'expos\u00e9-sondage compte 66 pages.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tChaque ligne de divulgation est d\u00e9j\u00e0 extraite et plac\u00e9e dans un fichier consultable.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3e8707 e-con-full e-flex e-con e-child\" data-id=\"a3e8707\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06d1c51 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"06d1c51\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLe seuil de 150 millions d'euros de chiffre d'affaires de la CSRD pousse les demandes de donn\u00e9es indirectes vers le bas de la cha\u00eene d'approvisionnement.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPr\u00e9parer les fournisseurs avant que les gros clients ne commencent \u00e0 demander des chiffres.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ce2676 e-con-full e-flex e-con e-child\" data-id=\"5ce2676\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7696e75 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"7696e75\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLes co\u00fbts de mise en \u0153uvre de la CSRD pour la premi\u00e8re ann\u00e9e sont estim\u00e9s \u00e0 4,3 milliards d'euros pour les PME de l'UE.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tR\u00e9duire les heures de conseil gr\u00e2ce \u00e0 une liste de contr\u00f4le des points de donn\u00e9es pr\u00eate \u00e0 l'emploi.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e96d160 e-con-full e-flex e-con e-child\" data-id=\"e96d160\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0b5f8 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"ce0b5f8\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-star\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLes PME cot\u00e9es en bourse doivent publier \u00e0 partir de l'exercice 2026 (opt-out jusqu'en 2028).\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tTravaillez \u00e0 rebours des \u00e9ch\u00e9ances difficiles gr\u00e2ce \u00e0 une carte compl\u00e8te des besoins.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e401230 e-flex e-con-boxed e-con e-parent\" data-id=\"e401230\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4490d7d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4490d7d\" 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\">Ce qu'il y a \u00e0 l'int\u00e9rieur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-334cc67 elementor-widget elementor-widget-n-accordion\" data-id=\"334cc67\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accord\u00e9on. Ouvrez les liens avec Enter ou Space, fermez-les avec Escape et naviguez avec les touches fl\u00e9ch\u00e9es.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5370\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-5370\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 105 lignes, 12 colonnes <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5370\" class=\"elementor-element elementor-element-a214aef e-con-full e-flex e-con e-child\" data-id=\"a214aef\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a59996 elementor-widget elementor-widget-text-editor\" data-id=\"2a59996\" 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><span style=\"color: #000000;\">Toutes les informations, mesures et conseils des modules VSME Basic (B1-B11) et Comprehensive (C1-C9), d\u00e9compos\u00e9s au niveau des points de donn\u00e9es.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5371\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5371\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Filtres intelligents et vues pivotantes <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5371\" class=\"elementor-element elementor-element-5860d19 e-con-full e-flex e-con e-child\" data-id=\"5860d19\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc510fe elementor-widget elementor-widget-text-editor\" data-id=\"dc510fe\" 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><span style=\"color: #000000;\">D\u00e9coupage par th\u00e8me ESRS (E, S, G), test de mat\u00e9rialit\u00e9, module, type de donn\u00e9es (quantitatif\/qualitatif) et si le point de donn\u00e9es correspond \u00e0 la SFDR, \u00e0 la taxonomie de l'UE ou \u00e0 l'article 8 de la CSRD.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5372\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5372\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> R\u00e9f\u00e9rences actualis\u00e9es <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5372\" class=\"elementor-element elementor-element-96dc56d e-con-full e-flex e-con e-child\" data-id=\"96dc56d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72d229c elementor-widget elementor-widget-text-editor\" data-id=\"72d229c\" 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><span style=\"color: #000000;\">Les cellules renvoient aux num\u00e9ros de paragraphe du document officiel, ce qui vous permet de v\u00e9rifier instantan\u00e9ment la formulation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5373\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5373\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La protection de l'avenir <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5373\" class=\"elementor-element elementor-element-cf2d00c e-flex e-con-boxed e-con e-child\" data-id=\"cf2d00c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6adcd elementor-widget elementor-widget-text-editor\" data-id=\"7f6adcd\" 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><span style=\"color: #000000;\">Des r\u00e9visions r\u00e9guli\u00e8res pour maintenir le mod\u00e8le \u00e0 jour avec les r\u00e9glementations.<\/span><\/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\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffa36e6 e-flex e-con-boxed e-con e-parent\" data-id=\"ffa36e6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c2dfef elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6c2dfef\" 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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/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\">Les responsables du financement des PME et du d\u00e9veloppement durable qui r\u00e9digeront le premier rapport.<\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/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\">Consultants et auditeurs \u00e9laborant des dossiers de pr\u00e9paration \u00e0 la CSRD.<\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/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\">Les banques et les investisseurs ont besoin d'un questionnaire structur\u00e9 pour les entreprises de leur portefeuille.<\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/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\">Les \u00e9quipes charg\u00e9es de l'approvisionnement des entreprises obligent les fournisseurs de niveau 1 \u00e0 s'aligner sur le CSRD.<\/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-4bf1ac9 elementor-widget elementor-widget-heading\" data-id=\"4bf1ac9\" 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\">\u00c0 qui cela s'adresse-t-il ? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63af28c e-flex e-con-boxed e-con e-parent\" data-id=\"63af28c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4d8bb57 e-con-full e-flex e-con e-child\" data-id=\"4d8bb57\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93c960c elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"93c960c\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-1024x684.jpg\" class=\"attachment-large size-large wp-image-2077\" alt=\"clear hour glass on white table\" srcset=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-1024x684.jpg 1024w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-300x200.jpg 300w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-768x513.jpg 768w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-1536x1025.jpg 1536w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-18x12.jpg 18w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0-610x407.jpg 610w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/epal0f6jjr0.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">R\u00e9duit le temps de cadrage de 50 % %<\/h3><p class=\"elementor-image-box-description\">Respectez plus rapidement les d\u00e9lais internes sans avoir \u00e0 faire de copier-coller.\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-867717e e-con-full e-flex e-con e-child\" data-id=\"867717e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2853da elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"e2853da\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-1024x684.jpg\" class=\"attachment-large size-large wp-image-2076\" alt=\"a person stacking coins on top of a table\" srcset=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-1024x684.jpg 1024w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-300x200.jpg 300w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-768x513.jpg 768w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-1536x1025.jpg 1536w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-18x12.jpg 18w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w-610x407.jpg 610w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/jpqyfk7gb4w.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">R\u00e9duire les d\u00e9penses de consultants<\/h3><p class=\"elementor-image-box-description\">Un projet VSME typique repr\u00e9sente des milliers de francs suisses par an. Avec ce mod\u00e8le, vous garderez les budgets sous contr\u00f4le.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e86822 e-con-full e-flex e-con e-child\" data-id=\"4e86822\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc9d816 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"bc9d816\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma-1024x768.webp\" class=\"attachment-large size-large wp-image-1506\" alt=\"Two professionals analyzing sustainability reports with charts and graphs, symbolizing collaborative efforts in data-driven decision-making.\" srcset=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma-1024x768.webp 1024w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma-300x225.webp 300w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma-768x576.png 768w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma-610x458.png 610w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/01\/beyond_csrd_dma.webp 1440w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Am\u00e9liore la pr\u00e9cision <\/h3><p class=\"elementor-image-box-description\">Une source unique de v\u00e9rit\u00e9 permet d'\u00e9viter les points de donn\u00e9es manqu\u00e9s qui pourraient d\u00e9clencher des probl\u00e8mes d'assurance.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17e13c7 e-con-full e-flex e-con e-child\" data-id=\"17e13c7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acdc84e elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"acdc84e\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-1024x683.jpg\" class=\"attachment-large size-large wp-image-2075\" alt=\"man using MacBook\" srcset=\"https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-1024x683.jpg 1024w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-300x200.jpg 300w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-768x512.jpg 768w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-1536x1024.jpg 1536w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-18x12.jpg 18w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag-610x407.jpg 610w, https:\/\/www.beyond-csrd.com\/wp-content\/uploads\/2025\/05\/lks7vei-eag.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Faciliter le dialogue avec les parties prenantes<\/h3><p class=\"elementor-image-box-description\">Partagez la feuille et permettez aux \u00e9quipes d'identifier rapidement les propri\u00e9taires.\t<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-295e266c e-flex e-con-boxed e-con e-parent\" data-id=\"295e266c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21cbb76c elementor-widget elementor-widget-heading\" data-id=\"21cbb76c\" 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\">FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e1f529f e-con-full e-flex e-con e-child\" data-id=\"5e1f529f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56809223 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-toggle\" data-id=\"56809223\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1451\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1451\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"b159ff04-3740-4ac3-96cc-b414ded50b3a\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><polygon points=\"8.39 7.64 8.39 0 7.61 0 7.61 7.64 0 7.64 0 8.4 7.61 8.4 7.61 16 8.39 16 8.39 8.4 16 8.4 16 7.64 8.39 7.64\"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"adf49d60-5815-4ece-8d49-00a021de5c06\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><rect width=\"16\" height=\"16\" style=\"opacity:0\"><\/rect><rect y=\"7.64\" width=\"16\" height=\"0.76\"><\/rect><\/svg><\/span>\n\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<a class=\"elementor-toggle-title\" tabindex=\"0\">Le manuel a-t-il \u00e9t\u00e9 mis \u00e0 jour pour tenir compte de la norme VSME finale ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1451\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1451\"><p>Oui. Le manuel a \u00e9t\u00e9 \u00e9labor\u00e9 \u00e0 partir des normes VSME officielles publi\u00e9es par l'EFRAG en d\u00e9cembre 2024.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-1452\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1452\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"b159ff04-3740-4ac3-96cc-b414ded50b3a\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><polygon points=\"8.39 7.64 8.39 0 7.61 0 7.61 7.64 0 7.64 0 8.4 7.61 8.4 7.61 16 8.39 16 8.39 8.4 16 8.4 16 7.64 8.39 7.64\"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"adf49d60-5815-4ece-8d49-00a021de5c06\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><rect width=\"16\" height=\"16\" style=\"opacity:0\"><\/rect><rect y=\"7.64\" width=\"16\" height=\"0.76\"><\/rect><\/svg><\/span>\n\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<a class=\"elementor-toggle-title\" tabindex=\"0\">Comprend-elle des orientations sur la mat\u00e9rialit\u00e9 ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1452\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1452\"><p>Non. Seule la liste des points de donn\u00e9es figure dans ce document. Le fichier Excel indique si un point de donn\u00e9es est basique ou complet et si la mat\u00e9rialit\u00e9 est n\u00e9cessaire, en accord avec l'EFRAG. Pour les ressources relatives \u00e0 l'importance relative, <a href=\"https:\/\/www.beyond-csrd.com\/fr\/services\/\">voir nos produits et services sp\u00e9cialis\u00e9s.<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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-26d3a43b elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-toggle\" data-id=\"26d3a43b\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-6511\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"b159ff04-3740-4ac3-96cc-b414ded50b3a\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><polygon points=\"8.39 7.64 8.39 0 7.61 0 7.61 7.64 0 7.64 0 8.4 7.61 8.4 7.61 16 8.39 16 8.39 8.4 16 8.4 16 7.64 8.39 7.64\"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"adf49d60-5815-4ece-8d49-00a021de5c06\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><rect width=\"16\" height=\"16\" style=\"opacity:0\"><\/rect><rect y=\"7.64\" width=\"16\" height=\"0.76\"><\/rect><\/svg><\/span>\n\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<a class=\"elementor-toggle-title\" tabindex=\"0\">Ai-je \u00e9galement besoin de la feuille compl\u00e8te de l'ESRS Set 1 ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6511\"><p class=\"\" data-start=\"5662\" data-end=\"5771\">Si vous avez des clients de grandes entreprises, oui. <a href=\"https:\/\/www.beyond-csrd.com\/fr\/software\/\">Vous pouvez consulter nos offres<\/a> pour savoir comment nous pouvons \u00e9galement vous aider avec le processus complet de l'ensemble 1 \u00e0.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-6512\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"b159ff04-3740-4ac3-96cc-b414ded50b3a\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><polygon points=\"8.39 7.64 8.39 0 7.61 0 7.61 7.64 0 7.64 0 8.4 7.61 8.4 7.61 16 8.39 16 8.39 8.4 16 8.4 16 7.64 8.39 7.64\"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"adf49d60-5815-4ece-8d49-00a021de5c06\" data-name=\"Layer 1\" width=\"16\" height=\"16\" viewbox=\"0 0 16 16\"><rect width=\"16\" height=\"16\" style=\"opacity:0\"><\/rect><rect y=\"7.64\" width=\"16\" height=\"0.76\"><\/rect><\/svg><\/span>\n\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<a class=\"elementor-toggle-title\" tabindex=\"0\">Puis-je modifier et ajouter des colonnes ?<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6512\"><p>Absolument. Il s'agit d'un fichier .xlsx enti\u00e8rement d\u00e9verrouill\u00e9 - ajoutez des noms de propri\u00e9taires, des \u00e9ch\u00e9ances, des notes ou des formules.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>T\u00e9l\u00e9chargez le classeur Excel de Beyond-CSRD contenant tous les points de donn\u00e9es de l'expos\u00e9-sondage VSME de l'EFRAG. Gagnez du temps, assurez-vous de l'exhaustivit\u00e9 et commencez d\u00e8s aujourd'hui \u00e0 \u00e9laborer des rapports PME pr\u00eats pour la CSRD.<\/p>","protected":false},"author":1,"featured_media":2064,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2059","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>All VSME datapoints, instantly accessible. - Beyond-CSRD<\/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:\/\/www.beyond-csrd.com\/fr\/all-vsme-datapoints-instantly-accessible\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All VSME datapoints, instantly accessible. - Beyond-CSRD\" \/>\n<meta property=\"og:description\" content=\"Download Beyond-CSRD\u2019s Excel workbook with every datapoint from EFRAG\u2019s VSME exposure draft. 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