{"id":70668,"date":"2024-09-12T12:27:10","date_gmt":"2024-09-12T12:27:10","guid":{"rendered":"https:\/\/farmable.tech\/?p=70668"},"modified":"2024-09-12T12:30:01","modified_gmt":"2024-09-12T12:30:01","slug":"rapports-durabilite-union-europenne-auront-impact-sur-votre-exploitation","status":"publish","type":"post","link":"https:\/\/farmable.tech\/fr\/rapports-durabilite-union-europenne-auront-impact-sur-votre-exploitation\/","title":{"rendered":"Les rapports de durabilit\u00e9 exig\u00e9s par l\u2019Union europ\u00e9enne auront un impact sur votre exploitation, o\u00f9 qu\u2019elle se trouve."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"70668\" class=\"elementor elementor-70668 elementor-70646\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-2751382 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"2751382\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aed23c9 ae-bg-gallery-type-default\" data-id=\"aed23c9\" data-element_type=\"column\" data-e-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-984b479 elementor-widget elementor-widget-text-editor\" data-id=\"984b479\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">L\u2019ann\u00e9e 2024 marque l\u2019entr\u00e9e en vigueur de la directive <strong>CSRD<\/strong>. Elle aura un effet domino que les exploitations du monde entier ressentiront lors des prochaines saisons.<\/span><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-1695ac8 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"1695ac8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f099ee ae-bg-gallery-type-default\" data-id=\"3f099ee\" data-element_type=\"column\" data-e-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-b7ba553 elementor-widget elementor-widget-text-editor\" data-id=\"b7ba553\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Les directives orientant la cr\u00e9ation de rapports RSE sont monnaie courante en Europe. Au cours des dix derni\u00e8res ann\u00e9es, les entreprises europ\u00e9ennes se sont familiaris\u00e9es avec la directive sur le reporting non financier (RSE), qui favorise la transparence sur des sujets sociaux et environnementaux. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">En 2022, une mise \u00e0 jour de cette directive a \u00e9t\u00e9 approuv\u00e9e sous la forme de la <\/span><span style=\"color: #cf4521;\"><strong><a style=\"color: #cf4521;\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX%3A32022L2464\" target=\"_blank\" rel=\"noopener\"> Directive sur la publication d\u2019informations en mati\u00e8re de durabilit\u00e9 par les entreprises<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> (en anglais Corporate Sustainability Reporting Directive, CSRD). La CSRD est une directive qui impose l\u2019adoption du reporting \u00e0 tous les \u00c9tats membres de l&#8217;Union europ\u00e9enne <\/span><b>\u00e0 partir de 2024<\/b><span style=\"font-weight: 400;\">. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-e0d5ef2 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"e0d5ef2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce11fdc ae-bg-gallery-type-default\" data-id=\"ce11fdc\" data-element_type=\"column\" data-e-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-d73549d elementor-widget elementor-widget-image\" data-id=\"d73549d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"1024\" height=\"576\" src=\"https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-1024x576.jpg\" class=\"attachment-large size-large wp-image-69727\" alt=\"farms - farm management app Farmable\" srcset=\"https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-1024x576.jpg 1024w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-300x169.jpg 300w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-768x432.jpg 768w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-1536x864.jpg 1536w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable-600x338.jpg 600w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/07\/farms-farmable.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-1afc618 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"1afc618\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ec3190 ae-bg-gallery-type-default\" data-id=\"7ec3190\" data-element_type=\"column\" data-e-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-02a102c elementor-widget elementor-widget-heading\" data-id=\"02a102c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">Quels sont les changements introduits par la CSRD ?\n<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-2133bd1 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"2133bd1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4bad627 ae-bg-gallery-type-default\" data-id=\"4bad627\" data-element_type=\"column\" data-e-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-327826b elementor-widget elementor-widget-text-editor\" data-id=\"327826b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Voici trois changements importants qui s\u00e9parent l\u2019ancienne directive RSE et la directive CSRD r\u00e9cemment approuv\u00e9e. <\/span><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-627e505 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"627e505\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd4d5cb ae-bg-gallery-type-default\" data-id=\"dd4d5cb\" data-element_type=\"column\" data-e-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-b337041 elementor-widget elementor-widget-heading\" data-id=\"b337041\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">1. Port\u00e9e \u00e9tendue :<\/h5>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-e3418db elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"e3418db\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c6b69c9 ae-bg-gallery-type-default\" data-id=\"c6b69c9\" data-element_type=\"column\" data-e-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-2eccc81 elementor-widget elementor-widget-text-editor\" data-id=\"2eccc81\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">la CSRD s\u2019applique directement \u00e0 un nombre d\u2019organisations estim\u00e9 \u00e0 50 000. Elle en concernera beaucoup d\u2019autres de mani\u00e8re indirecte. \u00c0 titre de comparaison, la directive RSE s\u2019appliquait \u00e0 environ 11 000 entreprises. La CSRD inclut des entreprises cot\u00e9es en bourse ou non, ainsi que des soci\u00e9t\u00e9s situ\u00e9es hors de l\u2019Union europ\u00e9enne qui enregistrent un chiffre d\u2019affaires important (&gt;150 millions d&#8217;euros) au sein de l\u2019UE.<\/span><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-ccbd956 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"ccbd956\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e34c5da ae-bg-gallery-type-default\" data-id=\"e34c5da\" data-element_type=\"column\" data-e-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-3a88546 elementor-widget elementor-widget-heading\" data-id=\"3a88546\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">2. Plus d\u2019informations requises :\n<\/h5>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-a0aac82 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"a0aac82\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d928732 ae-bg-gallery-type-default\" data-id=\"d928732\" data-element_type=\"column\" data-e-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-02c7018 elementor-widget elementor-widget-text-editor\" data-id=\"02c7018\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">les entreprises doivent publier des informations d\u00e9taill\u00e9es concernant diff\u00e9rents facteurs sociaux et sur le th\u00e8me de la durabilit\u00e9. L\u2019un des principaux changements est la nouvelle exigence concernant le reporting sur les \u00e9missions de scope 3. Les informations sur les scopes 1 et 2 \u00e9taient d\u00e9j\u00e0 requises auparavant, <\/span><i><span style=\"font-weight: 400;\">mais \u00e0 quoi le scope 3 fait-il r\u00e9f\u00e9rence ? <\/span><\/i><\/p>\n<p><b>Scope 1<\/b><span style=\"font-weight: 400;\"> : \u00e9missions directes provenant de sources poss\u00e9d\u00e9es\/contr\u00f4l\u00e9es par l\u2019entreprise<\/span><\/p>\n<p><b>Scope 2<\/b><span style=\"font-weight: 400;\"> : \u00e9missions indirectes provenant de l\u2019\u00e9lectricit\u00e9 ou d\u2019autres formes d\u2019\u00e9nergie achet\u00e9es par l\u2019entreprise.<\/span><\/p>\n<p><b>Scope 3<\/b><span style=\"font-weight: 400;\"> : \u00e9missions indirectes provenant des activit\u00e9s dans la cha\u00eene d\u2019approvisionnement d\u2019une entreprise (<\/span><i><span style=\"font-weight: 400;\">pour les principaux fabricants, transformateurs, vendeurs et grossistes de produits alimentaires,<\/span><\/i><i><span style=\"font-weight: 400;\">et donc des exploitations agricoles<\/span><\/i><span style=\"font-weight: 400;\">)<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-7706de0 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"7706de0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ef61d7 ae-bg-gallery-type-default\" data-id=\"6ef61d7\" data-element_type=\"column\" data-e-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-f669cdf elementor-widget elementor-widget-heading\" data-id=\"f669cdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">3. Rapports pouvant faire l\u2019objet d\u2019audits :\n\n<\/h5>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-e2ca041 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"e2ca041\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84a31bb ae-bg-gallery-type-default\" data-id=\"84a31bb\" data-element_type=\"column\" data-e-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-9cb9ad4 elementor-widget elementor-widget-text-editor\" data-id=\"9cb9ad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Les entreprises devront faire mener des audits externes pour garantir la cr\u00e9dibilit\u00e9 des donn\u00e9es qu\u2019elles soumettent. Un nouveau type d\u2019auditeur va donc appara\u00eetre, sp\u00e9cialis\u00e9 dans l\u2019\u00e9valuation de la validit\u00e9 des donn\u00e9es publi\u00e9es provenant de la cha\u00eene d\u2019approvisionnement des soci\u00e9t\u00e9s. (<\/span><i><span style=\"font-weight: 400;\">Oui, un auditeur de plus va venir frapper \u00e0 votre porte.<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-5b0d30e elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"5b0d30e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95b82b4 ae-bg-gallery-type-default\" data-id=\"95b82b4\" data-element_type=\"column\" data-e-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-0e9ab32 elementor-widget elementor-widget-heading\" data-id=\"0e9ab32\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Principal \u00e9l\u00e9ment \u00e0 retenir pour les exploitations :<\/h5>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-5ba2f12 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"5ba2f12\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49ff83b ae-bg-gallery-type-default\" data-id=\"49ff83b\" data-element_type=\"column\" data-e-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-9000a92 elementor-widget elementor-widget-text-editor\" data-id=\"9000a92\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">si votre exploitation fournit des produits \u00e0 des entreprises europ\u00e9ennes, comme des vendeurs, des grossistes ou des fabricants de produits alimentaires, vous devrez indirectement r\u00e9pondre aux exigences des rapports CSRD et avoir des audits sp\u00e9cifiques, <\/span><\/p>\n<p><span style=\"font-weight: 400;\">o\u00f9 que vous vous trouviez.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-003180a elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"003180a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d9ac23 ae-bg-gallery-type-default\" data-id=\"1d9ac23\" data-element_type=\"column\" data-e-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-fc3109e content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"fc3109e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-2\">\n        <h6 class=\"title eael-cta-heading\">Commencez \u00e0 simplifier la gestion de vos donn\u00e9es avec Farmable Pro<\/h6><a class=\"cta-button cta-preset-2 cta-btn-preset-2 \"><span class=\"btn-icon\"><i class=\"fas fa-arrow-circle-down\"><\/i><\/span>En savoir plus sur Farmable Pro<\/a>\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-4cc6378 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"4cc6378\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-560667a ae-bg-gallery-type-default\" data-id=\"560667a\" data-element_type=\"column\" data-e-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-ce9ac14 elementor-widget elementor-widget-heading\" data-id=\"ce9ac14\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">Plus de 50 000 entreprises sont concern\u00e9es\n<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-6bbf0ab elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"6bbf0ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-655cede ae-bg-gallery-type-default\" data-id=\"655cede\" data-element_type=\"column\" data-e-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-14758d9 elementor-widget elementor-widget-text-editor\" data-id=\"14758d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Plus de 50 000 entreprises devront directement se conformer \u00e0 la directive CSRD. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les exigences entreront en vigueur entre 2024 et 2028, selon la taille de l\u2019entreprise. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-aa63e60 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"aa63e60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7ab158a ae-bg-gallery-type-default\" data-id=\"7ab158a\" data-element_type=\"column\" data-e-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-0a455db elementor-widget elementor-widget-text-editor\" data-id=\"0a455db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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<h4><span style=\"font-weight: 400;\">1) \u00c0 partir du 1er janvier 2024 : <\/span><\/h4>\n<p><span style=\"font-weight: 400;\">les grandes entreprises cot\u00e9es en bourse employant plus de 500 personnes, qui sont d\u00e9j\u00e0 concern\u00e9es par la directive NFR. Dans le secteur agroalimentaire, il s\u2019agit surtout des grandes entreprises de vente et de fabrication de produits alimentaires. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-fc537a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"fc537a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58180cf ae-bg-gallery-type-default\" data-id=\"58180cf\" data-element_type=\"column\" data-e-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-cf0abed elementor-widget elementor-widget-text-editor\" data-id=\"cf0abed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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<h4><span style=\"font-weight: 400;\">2) <\/span><span style=\"font-weight: 400;\">\u00c0 partir du 1er janvier 2025 : <\/span> <\/h4>\n<p><span style=\"font-weight: 400;\">pour faire simple, les autres grandes entreprises, qu\u2019elles soient cot\u00e9es en bourse en non, qui r\u00e9pondent \u00e0 2 des crit\u00e8res suivants au moins :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Plus de 250 employ\u00e9s<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Plus de 40 millions d\u2019euros de chiffre d\u2019affaires annuel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Des actifs d\u2019un montant sup\u00e9rieur \u00e0 20 millions d\u2019euros<\/span><\/li>\n<\/ul>\n<p> <\/p>\n<p><span style=\"font-weight: 400;\">Dans le secteur agroalimentaire, il s\u2019agit des grossistes et des transformateurs de produits alimentaires.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-919e6de elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"919e6de\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-057a319 ae-bg-gallery-type-default\" data-id=\"057a319\" data-element_type=\"column\" data-e-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-b395524 elementor-widget elementor-widget-text-editor\" data-id=\"b395524\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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<h4><span style=\"font-weight: 400;\">3) <\/span><span style=\"font-weight: 400;\">\u00c0 partir du 1er janvier 2026 (avec possibilit\u00e9 de d\u00e9rogation jusqu\u2019en 2028)<\/span> :\n          <\/h4>\n<p><span style=\"font-weight: 400;\">les petites et moyennes entreprises cot\u00e9es en bourse comptant plus de 10 employ\u00e9s ou enregistrant un chiffre d\u2019affaires de plus de 20 millions d&#8217;euros<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans le secteur agroalimentaire, il s\u2019agit des distributeurs, des exportateurs et des grossistes. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-52f7b08 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"52f7b08\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-665a10c ae-bg-gallery-type-default\" data-id=\"665a10c\" data-element_type=\"column\" data-e-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-7636488 elementor-widget elementor-widget-text-editor\" data-id=\"7636488\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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<h4><span style=\"font-weight: 400;\">4) \u00c0 partir du 1er janvier 2028 :<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">les entreprises situ\u00e9es hors de l\u2019Union europ\u00e9enne avec de grandes filiales et &gt;un chiffre d\u2019affaires annuel de 150 millions d\u2019euros sur le march\u00e9 europ\u00e9en. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans le secteur agroalimentaire, il s\u2019agit des entreprises internationales de fabrication de produits alimentaires.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-d5cf1ee elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"d5cf1ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44e3968 ae-bg-gallery-type-default\" data-id=\"44e3968\" data-element_type=\"column\" data-e-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-e43960e elementor-widget elementor-widget-heading\" data-id=\"e43960e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">Les exploitations doivent-elles se conformer \u00e0 la directive CSRD ?<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-af68d5c elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"af68d5c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-618d445 ae-bg-gallery-type-default\" data-id=\"618d445\" data-element_type=\"column\" data-e-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-541d75c elementor-widget elementor-widget-text-editor\" data-id=\"541d75c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Oui. Et elles repr\u00e9sentent un maillon important de la cha\u00eene. Lorsque les entreprises du secteur alimentaire \u00e9valuent les \u00e9missions provenant de leur cha\u00eene d\u2019approvisionnement, les exploitations constituent les principaux contributeurs. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nous partageons ici une infographie claire cr\u00e9\u00e9e par <\/span><span style=\"color: #cf4521;\"><strong><a style=\"color: #cf4521;\" href=\"https:\/\/www.regrow.ag\/\" target=\"_blank\" rel=\"noopener\">Regrow <\/a><\/strong><\/span><span style=\"font-weight: 400;\">, qui montre l\u2019impact de l\u2019activit\u00e9 agricole sur les \u00e9missions de port\u00e9e 3 d\u2019une entreprise alimentaire.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-8658909 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"8658909\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f6d5ca ae-bg-gallery-type-default\" data-id=\"0f6d5ca\" data-element_type=\"column\" data-e-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-760a1bf elementor-widget elementor-widget-image\" data-id=\"760a1bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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 decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-1024x576.png\" class=\"attachment-large size-large wp-image-70649\" alt=\"\" srcset=\"https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-1024x576.png 1024w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-300x169.png 300w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-768x432.png 768w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-1536x864.png 1536w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1-600x338.png 600w, https:\/\/farmable.tech\/wp-content\/uploads\/2024\/09\/66ad3d56ed5e6fb71ac3dd16_66ad3c4fe187c6decfada884_scope-3-emissions_1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-bc30694 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"bc30694\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2c4a8f ae-bg-gallery-type-default\" data-id=\"f2c4a8f\" data-element_type=\"column\" data-e-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-178206b elementor-widget elementor-widget-text-editor\" data-id=\"178206b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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>Source : <strong><a href=\"https:\/\/www.regrow.ag\/post\/how-a-deep-understanding-of-scope-3-emissions-drives-company-wide-climate-action\" target=\"_blank\" rel=\"noopener\">https:\/\/www.regrow.ag\/post\/how-a-deep-understanding-of-scope-3-emissions-drives-company-wide-climate-action<\/a><\/strong><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-c444c85 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"c444c85\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e42ae1e ae-bg-gallery-type-default\" data-id=\"e42ae1e\" data-element_type=\"column\" data-e-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-f25409a elementor-widget elementor-widget-text-editor\" data-id=\"f25409a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">De plus, sur les trois scopes pris en compte dans la directive CSRD pour classer les \u00e9missions, le scope 3 (\u00e9missions de la cha\u00eene d\u2019approvisionnement) repr\u00e9sente environ 90 % des \u00e9missions totales d\u2019une entreprise alimentaire. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un peu de maths : 71 % de 90 % =<\/span><b> 64 % des \u00e9missions d\u2019une entreprise alimentaire proviennent des exploitations. <\/b> <\/p>\n<p><span style=\"font-weight: 400;\">Ces soci\u00e9t\u00e9s doivent commencer \u00e0 pr\u00e9senter des rapports sur ce type d\u2019\u00e9missions en 2024. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les revendeurs, les grossistes, les transformateurs et les fabricants de produits alimentaires d\u2019une certaine taille devront s\u2019y conformer d\u00e8s 2024. \u00c0 ce titre, les auditeurs travaillant sur les rapports pour l\u2019ann\u00e9e fiscale de 2024 peuvent demander des donn\u00e9es aux exploitations d\u00e8s le d\u00e9but de 2025. <\/span><\/p>\n<p><b>En fin de compte, les exploitations<\/b><span style=\"font-weight: 400;\"> doivent partager des donn\u00e9es concernant leur empreinte environnementale, dont l\u2019utilisation de produits chimiques, d&#8217;engrais, d\u2019eau et d\u2019\u00e9nergie. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-4483983 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"4483983\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95ffbb0 ae-bg-gallery-type-default\" data-id=\"95ffbb0\" data-element_type=\"column\" data-e-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-4ef6fb3 elementor-widget elementor-widget-heading\" data-id=\"4ef6fb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">Autres r\u00e9glementations\n<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-6c1de29 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"6c1de29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4907ab ae-bg-gallery-type-default\" data-id=\"c4907ab\" data-element_type=\"column\" data-e-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-22979b1 elementor-widget elementor-widget-text-editor\" data-id=\"22979b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">M\u00eame si la directive CSRD orientera les donn\u00e9es demand\u00e9es aux exploitations cette saison, elle ne constitue qu\u2019un facteur parmi d\u2019autres qui renforcent vos besoins en mati\u00e8re de solutions de gestion des donn\u00e9es. <\/span><\/p>\n\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-05df6f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"05df6f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ebc7704 ae-bg-gallery-type-default\" data-id=\"ebc7704\" data-element_type=\"column\" data-e-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-8e09dcc elementor-widget elementor-widget-text-editor\" data-id=\"8e09dcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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><b>1. Normes de l\u2019International Sustainability Standards Board (ISSB) : <\/b><span style=\"font-weight: 400;\">les International Financial Reporting Standards ont lanc\u00e9 l\u2019ISSB, qui a \u00e9t\u00e9 pr\u00e9sent\u00e9 en juin 2023. Son objectif est de cr\u00e9er une norme internationale commune pour les rapports de durabilit\u00e9, dans la mesure o\u00f9 ils peuvent assister la prise de d\u00e9cision dans les march\u00e9s de capitaux. La CSRD est la r\u00e9ponse de l\u2019Europe aux normes ISSB et les deux cadres sont clairement unifi\u00e9s. Les normes de l\u2019ISSB ne sont pas obligatoires. En revanche, elles ont d\u00e9j\u00e0 \u00e9t\u00e9 adopt\u00e9es par 5 nations et 11 autres ont \u00e9tabli des plans pour l\u2019adoption de ce cadre, de fa\u00e7on obligatoire ou facultative, selon <\/span><a href=\"https:\/\/www.spglobal.com\/esg\/insights\/where-does-the-world-stand-on-issb-adoption#:~:text=As%20of%20March%2013%2C%202024,adopt%20them%20in%20the%20future.\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">S&amp;P Global.<\/span><\/a><span style=\"font-weight: 400;\">. \u00c0 l\u2019\u00e9chelle internationale, les grandes entreprises priv\u00e9es et publiques sont mises sous pression et devront bient\u00f4t publier des rapports conformes aux normes ISSB. En parall\u00e8le, les principaux acteurs du secteur adoptent d\u00e9j\u00e0 de fa\u00e7on volontaire ces normes pour leurs rapports de l\u2019ann\u00e9e fiscale de 2024. <\/span><\/p>\n<p><b>2. Subventions de la PAC<\/b><span style=\"font-weight: 400;\">: en Europe, il est clair que les futures subventions de la PAC d\u00e9pendront des indicateurs de performance environnementale, bien que les d\u00e9tails ne soient pas encore finalis\u00e9s. Pour demander des subventions de la PAC et optimiser leurs chances d\u2019y avoir droit, les responsables d\u2019exploitations devront \u00eatre pr\u00eats \u00e0 publier des rapports sur l\u2019utilisation de produits chimiques, ainsi que sur la consommation d\u2019eau et d\u2019\u00e9nergie.<\/span><\/p>\n<p> <\/p>\n<p><b>3. Reporting pour les \u00c9tats membres de l\u2019UE<\/b><span style=\"font-weight: 400;\"> : alors que le <\/span><a href=\"https:\/\/farmable.tech\/blog\/eu-pesticide-policy-shake-up\/\"><span style=\"font-weight: 400;\">r\u00e8glement relatif \u00e0 l\u2019utilisation durable des produits phytopharmaceutiques<\/span><\/a><span style=\"font-weight: 400;\"> a \u00e9t\u00e9 adopt\u00e9 l\u2019an dernier, la tendance \u00e0 demander la publication des traitements des cultures par le biais des canaux officiels des gouvernements se maintient. Partout dans l\u2019Union europ\u00e9enne, les gouvernements cr\u00e9ent et mettent en place des outils pour inciter les exploitations \u00e0 communiquer leur utilisation des pesticides et des engrais. M\u00eame s&#8217;ils sont surtout incitatifs, certains programmes actuellement facultatifs deviendront obligatoires pour les entreprises agricoles d\u00e8s 2026. <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En savoir plus sur <\/span><a href=\"https:\/\/farmable.tech\/es\/nuevas-regulaciones-cuaderno-digital\/\"><span style=\"font-weight: 400;\">le Cuaderno Digital dans le cadre du projet SIEX en Espagne<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9couvrir comment <\/span><a href=\"https:\/\/farmable.tech\/fr\/blog\/digiflux-rapports-conformite-simplifies\/\"><span style=\"font-weight: 400;\">la Suisse se pr\u00e9pare au reporting agricole num\u00e9rique avec DigiFLUX<\/span><\/a><\/li>\n<\/ul>\n<p> <\/p>\n<p><b>4. Climate Corporate Data Accountability Act (loi SB 253 sur la responsabilit\u00e9 des donn\u00e9es d\u2019entreprise sur le climat de Californie) :<\/b><span style=\"font-weight: 400;\"> l\u2019\u00e9conomie californienne est l\u2019une des plus d\u00e9velopp\u00e9es au monde. Conform\u00e9ment \u00e0 la loi approuv\u00e9e en octobre 2023, toute entreprise op\u00e9rant en Californie et dont le chiffre d\u2019affaires d\u00e9passe le milliard de dollars devra rendre compte des \u00e9missions de scope 1, 2 et 3 \u00e0 partir de 2026. Cela signifie que les grandes entreprises, comme les revendeurs et les fabricants de produits alimentaires, seront oblig\u00e9es de recueillir et de partager des donn\u00e9es sur la durabilit\u00e9 de leur cha\u00eene d\u2019approvisionnement. <\/span><\/p>\n<p> <\/p>\n<p><span style=\"font-weight: 400;\">En bref, les r\u00e9glementations se multiplient \u00e0 travers le monde. Chacune d\u2019entre elles exige des exploitations qu\u2019elles publient des donn\u00e9es concernant la durabilit\u00e9. Cependant, les exploitations ne sont pas friandes de t\u00e2ches administratives suppl\u00e9mentaires.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-7709df0 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"7709df0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11a323a ae-bg-gallery-type-default\" data-id=\"11a323a\" data-element_type=\"column\" data-e-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-f4f5f52 elementor-widget elementor-widget-heading\" data-id=\"f4f5f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">L\u2019administratif, un v\u00e9ritable d\u00e9fi pour les exploitations\n<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-dcf0dbe elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"dcf0dbe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef23330 ae-bg-gallery-type-default\" data-id=\"ef23330\" data-element_type=\"column\" data-e-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-f452078 elementor-widget elementor-widget-text-editor\" data-id=\"f452078\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">La v\u00e9ritable difficult\u00e9 r\u00e9side dans le fait que la majorit\u00e9 des exploitations g\u00e8rent encore leurs donn\u00e9es au format papier ou avec des feuilles de calcul.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Des sondages men\u00e9s par Farmable aupr\u00e8s d\u2019exploitations europ\u00e9ennes r\u00e9v\u00e8lent que 80 % des producteurs de fruits et l\u00e9gumes se servent principalement de documents papier et de feuilles de calcul pour la gestion des donn\u00e9es.<\/span><\/p>\n<p><b>Un changement doit se faire. <\/b><\/p>\n<p><span style=\"font-weight: 400;\">En cons\u00e9quence des changements l\u00e9gislatifs comme la directive CSRD, encore plus de donn\u00e9es agricoles seront soumises \u00e0 des audits. La qualit\u00e9 des donn\u00e9es concernant l\u2019utilisation de produits chimiques ou phytosanitaires et de l\u2019eau sera r\u00e9guli\u00e8rement v\u00e9rifi\u00e9e. Les dossiers au format papier ne sont pas seulement chronophages ; ils sont \u00e9galement sujets aux erreurs et difficiles \u00e0 partager de mani\u00e8re s\u00e9curis\u00e9e. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pour inciter les exploitations \u00e0 adopter des processus de gestion des donn\u00e9es num\u00e9riques, l\u2019UE a vot\u00e9 une loi exigeant que<\/span><strong><a href=\"https:\/\/farmable.tech\/blog\/farm-to-fork-eu-regulations-farms\/\">les entreprises agricoles utilisent des formats de documentation \u00e9lectroniques<\/a><\/strong><span style=\"font-weight: 400;\"><strong><\/strong> pour le traitement des cultures \u00e0 partir du 1er janvier 2026. <\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-91d91f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"91d91f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9182665 ae-bg-gallery-type-default\" data-id=\"9182665\" data-element_type=\"column\" data-e-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-ee6983d elementor-widget elementor-widget-heading\" data-id=\"ee6983d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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\">Comment assurer la conformit\u00e9 de votre exploitation ?\n<\/h2>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-31d8c92 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"31d8c92\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-143b940 ae-bg-gallery-type-default\" data-id=\"143b940\" data-element_type=\"column\" data-e-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-4e2396d elementor-widget elementor-widget-text-editor\" data-id=\"4e2396d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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=\"font-weight: 400;\">Les \u00e9quipes agricoles ont besoin de solutions intuitives sur mobile, utilisables sur le terrain. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Historiquement, assurer la conformit\u00e9 fait peser un poids administratif (c\u2019est-\u00e0-dire un co\u00fbt sans valeur ajout\u00e9e) sur les exploitations. Il existe un risque r\u00e9el que la cr\u00e9ation de rapports suppl\u00e9mentaires sur la durabilit\u00e9 ajoute un co\u00fbt pour les exploitations (et donc pour notre nourriture). <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si nous voulons que les exploitations produisent des ingr\u00e9dients abordables de fa\u00e7on durable, nous devons leur offrir des outils \u00e0 bas co\u00fbt et faciles d\u2019utilisation pour assister leurs processus de travail. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Farmable permet de cr\u00e9er des rapports de conformit\u00e9 simples sur mobile pour l\u2019utilisation de l&#8217;eau, le reporting sur l\u2019utilisation de produits chimiques et les applications d\u2019engrais. Vous pouvez t\u00e9l\u00e9charger l\u2019application gratuitement et cr\u00e9er des rapports conformes \u00e0 la norme GlobalGAP pour 99 \u20ac\/an. Ce tarif comprend un nombre d\u2019hectares et de membres illimit\u00e9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les changements l\u00e9gislatifs, comme la directive CSRD, ne doivent pas n\u00e9cessairement augmenter les co\u00fbts ou le fardeau administratif que supporte votre exploitation. Farmable garantit votre tranquillit\u00e9 d\u2019esprit. Veillez \u00e0 la conformit\u00e9 de vos op\u00e9rations quotidiennes et partagez des donn\u00e9es sur la durabilit\u00e9 avec les parties prenantes de votre choix, rapidement et facilement.<\/span><\/p>\n<p><strong>Vous souhaitez commencer \u00e0 utiliser Farmable ? T\u00e9l\u00e9chargez l\u2019application. <\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-d092052 elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"d092052\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd85fdc ae-bg-gallery-type-default\" data-id=\"dd85fdc\" data-element_type=\"column\" data-e-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-eb42ca7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"eb42ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" 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 elementor-animation-pop\" href=\"http:\/\/fen\u00eatre%20modale\">\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\">T\u00e9l\u00e9charger l\u2019application<\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"has_ae_slider elementor-element elementor-element-4d879e2 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-parent\" data-id=\"4d879e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5872528 elementor-widget elementor-widget-spacer\" data-id=\"5872528\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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=\"has_ae_slider elementor-element elementor-element-081d698 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-parent\" data-id=\"081d698\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019ann\u00e9e 2024 marque l\u2019entr\u00e9e en vigueur de la directive CSRD. Elle aura un effet domino que les exploitations du monde entier ressentiront lors des prochaines saisons. Les directives orientant la cr\u00e9ation de rapports RSE sont monnaie courante en Europe. Au cours des dix derni\u00e8res ann\u00e9es, les entreprises europ\u00e9ennes se sont familiaris\u00e9es avec la directive sur [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":70362,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[273,271,280],"tags":[274],"class_list":["post-70668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agriculture-de-precision","category-application-de-gestion-agricole","category-conformite","tag-agriculture-numerique"],"_links":{"self":[{"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/posts\/70668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/comments?post=70668"}],"version-history":[{"count":1,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/posts\/70668\/revisions"}],"predecessor-version":[{"id":70669,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/posts\/70668\/revisions\/70669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/media\/70362"}],"wp:attachment":[{"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/media?parent=70668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/categories?post=70668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/farmable.tech\/fr\/wp-json\/wp\/v2\/tags?post=70668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}