{"id":2238,"date":"2023-10-16T15:32:12","date_gmt":"2023-10-16T13:32:12","guid":{"rendered":"https:\/\/www.xbrlfrance.org\/?p=2238"},"modified":"2023-12-26T16:26:17","modified_gmt":"2023-12-26T15:26:17","slug":"esg-la-digitalisation-des-reportings-esrs-et-ifrs-sustainability-standard-de-11h30-a-13h","status":"publish","type":"post","link":"https:\/\/www.xbrlfrance.org\/?p=2238","title":{"rendered":"ESG \u2013 la digitalisation des reportings ESRS et IFRS\u00a0Sustainability Standard &#8211; de 14h00 \u00e0 15h45"},"content":{"rendered":"\n<ul>\n<li>14h00-14h05 \u2013 Introduction, Marc Houllier (XBRL France, Corporatings) et Romane Maguet (XBRL France, BM&amp;A)\u00a0<\/li>\n<li>14h05-14h20 \u2013 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-France-\u2013-11-decembre-2023.pdf\">Intervention de Patrick de Cambourg<\/a> (Pr\u00e9sident du <em>Sustainability Reporting Board<\/em> de l&#8217;EFRAG)\u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-France-\u2013-11-decembre-2023.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"47\" height=\"47\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 47px) 100vw, 47px\" \/><\/a> PARTIE 1 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.1_de-cambourg-PART-ONE.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2643\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-1.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a>\u00a0 PARTIE 2 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.1_de-cambourg-PART-TWO.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2643\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-1.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/li>\n<li>14h20-14h50 \u2013 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_BMA_Pres_v2-1.pdf\">Les normes de durabilit\u00e9 : contexte et enjeux<\/a>, Marie-C\u00e9cile Moinier (BM&amp;A), Romane Maguet (XBRL France, BM&amp;A) <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_BMA_Pres_v2.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"45\" height=\"45\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 45px) 100vw, 45px\" \/><\/a> PARTIE 1\u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.2_BMA-PART-ONE.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a> PARTIE 2 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.2_BMA-PART-TWO.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a> \u00a0 \u00a0PARTIE 3\u00a0 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/12\/CONFERENCE-ANNUELLE-XBRL-3.2_BMA-PART-THREE.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2643\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-1.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/li>\n<li>14h50-15h45 \u2013 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_Numerisation-des-ESRS.pdf\">Normes et digitalisation<\/a>, Marc Houllier (XBRL France, Corporatings) <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/2023_12_11_conf-XBRL-FR_Numerisation-des-ESRS.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2579\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png\" alt=\"\" width=\"45\" height=\"45\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat.png 256w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-150x150.png 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Adobe_Acrobat-46x46.png 46w\" sizes=\"auto, (max-width: 45px) 100vw, 45px\" \/><\/a> \u00a0<\/li>\n<\/ul>\n<p>PARTIE 1 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.3_-Houillier_Marc_PART-ONE.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a> PARTIE 2 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/CONFERENCE-ANNUELLE-XBRL-3.3_Houillier_Marc_PART-TWO.mp4\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a> PARTIE 3 <a href=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/12\/CONFERENCE-ANNUELLE-XBRL-3.3_Houillier_Marc_PART-THREE.mp4\" data-wplink-edit=\"true\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2644\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/video-46x46-2.jpg\" alt=\"\" width=\"46\" height=\"46\" \/><\/a><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2375\" style=\"font-size: revert; color: initial;\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1.png\" alt=\"\" width=\"500\" height=\"178\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1.png 1269w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1-300x107.png 300w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1-1024x364.png 1024w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1-768x273.png 768w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ESG-1-620x220.png 620w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 23.1565%;\">\n<p><strong>Mod\u00e9rateur : <br \/><\/strong><strong>Marc Houllier<br \/><\/strong><strong>XBRL France, Corporatings<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2329\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie.jpg\" alt=\"\" width=\"132\" height=\"132\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie.jpg 800w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-300x300.jpg 300w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-150x150.jpg 150w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-768x768.jpg 768w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-46x46.jpg 46w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/marc-002-Copie-620x620.jpg 620w\" sizes=\"auto, (max-width: 132px) 100vw, 132px\" \/><\/p>\n<\/td>\n<td style=\"width: 75.9379%;\">\n<p>Marc Houllier est co-fondateur de Corporatings. Marc est membre du Digital Reporting Consultative Forum qui conseille l&#8217;EFRAG sur la cr\u00e9ation de la taxonomie ESRS, et membre de l&#8217;IFRS Taxonomy Consultative Group qui conseille l&#8217;IASB et l&#8217;ISSB sur la cr\u00e9ation de leurs deux taxonomies. Il participe au groupe de travail Mapping ESEF de XBRL France et co-pilote le groupe de travail ESRS d\u2019XBRL France. <a href=\"https:\/\/www.linkedin.com\/in\/marc-houllier-50a451119\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/11\/in.png\" alt=\"\" width=\"24\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%; height: 342px;\">\n<tbody>\n<tr style=\"height: 342px;\">\n<td style=\"width: 23.2087%; height: 342px;\">\n<p><strong>Mod\u00e9ratrice : <br \/><\/strong><strong>Romane Maguet<br \/><\/strong><strong>XBRL France, BM&amp;A<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2330\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/Image1-1.jpg\" alt=\"\" width=\"128\" height=\"183\" \/><\/p>\n<\/td>\n<td style=\"width: 76.077%; height: 342px;\">\n<p>Romane Maguet est membre du Conseil d&#8217;Administration de XBRL France. Elle fait partie du groupe de travail ESG de XBRL Europe depuis 2020 et co-pilote le groupe de travail ESRS de XBRL France. Romane est consultante ESG chez BM&amp;A et travaille dans les domaines d\u2019ESEF et de XBRL ainsi que dans le domaine du d\u00e9veloppement durable. <a href=\"https:\/\/www.linkedin.com\/in\/romanemaguet\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/11\/in.png\" alt=\"\" width=\"24\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<table style=\"width: 100%; height: 342px;\">\n<tbody>\n<tr style=\"height: 342px;\">\n<td style=\"width: 24.2436%; height: 342px;\">\n<p><strong>Speaker : <br><\/strong><strong>Patrick de Cambourg, EFRAG<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2532 size-full\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/de_Cambourg_Pfin.jpg\" alt=\"\" width=\"161\" height=\"227\"><\/p>\n<\/td>\n<td style=\"width: 75.0421%; height: 342px;\">\n<div class=\"ExternalClassC352B31F97214B30A80FB061F115DA54\">Patrick de Cambourg est pr\u00e9sident du <em>Sustainability Reporting Board<\/em> de l&#8217;EFRAG depuis novembre 2022.<\/div>\n<div class=\"ExternalClassC352B31F97214B30A80FB061F115DA54\">Entre 2015 et novembre 2022, il a \u00e9t\u00e9 pr\u00e9sident de l&#8217;Autorit\u00e9 des normes comptables (ANC). A ce titre, il a \u00e9galement \u00e9t\u00e9 membre des Conseils de l&#8217;Autorit\u00e9 des march\u00e9s financiers (AMF), de l&#8217;Autorit\u00e9 de contr\u00f4le prudentiel et de r\u00e9solution (ACPR), du CNOCP et membre du Haut Conseil de Stabilit\u00e9 Financi\u00e8re.&nbsp;<\/div>\n<div class=\"ExternalClassC352B31F97214B30A80FB061F115DA54\">Patrick a \u00e9t\u00e9 membre du Financial Reporting Board de l&#8217;EFRAG et a pr\u00e9sid\u00e9 le groupe de travail du projet EFRAG sur les travaux pr\u00e9paratoires \u00e0 l&#8217;\u00e9laboration d&#8217;\u00e9ventuelles normes europ\u00e9ennes d&#8217;information non financi\u00e8re de septembre 2020 \u00e0 avril 2022.&nbsp;<a href=\"https:\/\/www.linkedin.com\/in\/patrickdecambourg\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/11\/in.png\" alt=\"\" width=\"24\" height=\"24\"><\/a><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p>\u00a0<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 342px;\">\n<td style=\"width: 23.2087%; height: 342px;\">\n<p><strong>Speaker : <br \/><\/strong><strong>Marie-C\u00e9cile Moinier<\/strong><strong>, BM&amp;A<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2533 size-full\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ImageMCM.jpg\" alt=\"\" width=\"299\" height=\"424\" srcset=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ImageMCM.jpg 299w, https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/10\/ImageMCM-212x300.jpg 212w\" sizes=\"auto, (max-width: 299px) 100vw, 299px\" \/><\/p>\n<\/td>\n<td style=\"width: 76.077%; height: 342px;\">\n<p>Marie-C\u00e9cile Moinier est associ\u00e9e chez BM&amp;A, expert-comptable, commissaire aux comptes et est responsable des activit\u00e9s RSE du cabinet.<\/p>\n<p>Marie-C\u00e9cile a une exp\u00e9rience en audit et en contr\u00f4le interne acquise dans deux cabinets d\u2019audit internationaux. Depuis plus de 7 ans, Marie-C\u00e9cile intervient aupr\u00e8s de groupes cot\u00e9s et non cot\u00e9s dans le domaine de l\u2019ESG. <a href=\"https:\/\/www.linkedin.com\/in\/marie-cecile-moinier-46404443\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/www.xbrlfrance.org\/wp-content\/uploads\/2023\/11\/in.png\" alt=\"\" width=\"24\" height=\"24\" \/><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>14h00-14h05 \u2013 Introduction, Marc Houllier (XBRL France, Corporatings) et Romane Maguet (XBRL France, BM&amp;A)\u00a0 14h05-14h20 \u2013 Intervention de Patrick de Cambourg (Pr\u00e9sident du Sustainability Reporting Board de l&#8217;EFRAG)\u00a0 PARTIE 1 \u00a0 PARTIE 2 14h20-14h50 \u2013 Les normes de durabilit\u00e9 : contexte et enjeux, Marie-C\u00e9cile Moinier (BM&amp;A), Romane Maguet (XBRL France, BM&amp;A) PARTIE 1\u00a0 PARTIE 2 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2238","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2238"}],"version-history":[{"count":23,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2238\/revisions"}],"predecessor-version":[{"id":2719,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2238\/revisions\/2719"}],"wp:attachment":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}