{"id":22960,"date":"2021-09-13T07:00:00","date_gmt":"2021-09-13T05:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=22960"},"modified":"2023-04-03T13:54:02","modified_gmt":"2023-04-03T11:54:02","slug":"emissions-de-gaz-a-effet-de-serre-et-declaration-de-performance-extra-financiere","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/09\/13\/emissions-de-gaz-a-effet-de-serre-et-declaration-de-performance-extra-financiere\/","title":{"rendered":"Emissions de gaz \u00e0 effet de serre et d\u00e9claration de performance extra-financi\u00e8re"},"content":{"rendered":"\n<p>La loi Climat vient d\u2019\u00e9largir l\u2019obligation pour certaines soci\u00e9t\u00e9s de produire des informations sur les <strong>\u00e9missions de gaz \u00e0 effet de serre<\/strong> dans le cadre de la DPEF (<strong>d\u00e9claration de performance extra-financi\u00e8re<\/strong>).<\/p>\n<h2><strong>DPEF\u00a0: champ d\u2019application<\/strong><\/h2>\n<p>La <strong>d\u00e9claration de performance extra-financi\u00e8re <\/strong>a pour objectif de fournir des informations sur la mani\u00e8re dont la soci\u00e9t\u00e9 int\u00e8gre les <strong>cons\u00e9quences environnementales et sociales<\/strong> de son activit\u00e9. Cette obligation concerne les <strong>grandes soci\u00e9t\u00e9s<\/strong>\u00a0:<\/p>\n<ul>\n<li>Les SA cot\u00e9es dont l\u2019effectif moyen permanent exc\u00e8de <strong>500 salari\u00e9s<\/strong> et dont le chiffre d\u2019affaires exc\u00e8de 20 millions ou dont le total de bilan d\u00e9passe 40 millions \u20ac<\/li>\n<li>Les SA\u00a0non cot\u00e9es dont l\u2019effectif moyen permanent exc\u00e8de 500 salari\u00e9s et dont le chiffre d\u2019affaires ou le total de bilan exc\u00e8de 100 millions \u20ac.<\/li>\n<\/ul>\n<p>Le DPEF doit \u00eatre int\u00e9gr\u00e9 dans le <strong>rapport de gestion<\/strong> dans le cadre de l\u2019approbation des comptes annuels. Il doit en outre \u00eatre ais\u00e9ment accessible par le public sur le site internet de la soci\u00e9t\u00e9 dans les 8 mois qui suivent la cl\u00f4ture de l\u2019exercice. Les informations d\u2019un exercice consid\u00e9r\u00e9 doivent rester disponibles pendant 5 ans.<\/p>\n<h2><strong>Informations sur les gaz \u00e0 effet de serre<\/strong><\/h2>\n<p>Les SA dont l\u2019activit\u00e9 est le <strong>transport <\/strong>et qui d\u00e9passent les seuils \u00e9voqu\u00e9s ci-dessus ont l\u2019obligation de mentionner dans leur DPEF le niveau d\u2019\u00e9mission de gaz \u00e0 effet de serre g\u00e9n\u00e9r\u00e9 par leur activit\u00e9 et indiquer les objectifs de r\u00e9duction en la mati\u00e8re.<\/p>\n<p>L\u2019article 138 de la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000043956924\"><strong>loi Climat<\/strong><\/a> (loi 2021-1104) du 22 ao\u00fbt 2021 vient d\u2019\u00e9largir le champ d\u2019application de cette obligation. Ces informations visent d\u00e9sormais toutes les grandes entreprises <strong>commanditaires de prestations de transport <\/strong>\u00e0 compter des exercices ouverts au <strong>1<sup>er<\/sup> juillet 2022<\/strong>.<\/p>\n<p>Le DPEF devra mentionner\u00a0:<\/p>\n<ul>\n<li>les <strong>postes d\u2019\u00e9missions directes et indirectes<\/strong> de gaz \u00e0 effet de serre li\u00e9s aux activit\u00e9s de transport amont et aval<\/li>\n<li>un <strong>plan d\u2019action<\/strong> visant \u00e0 r\u00e9duire ces \u00e9missions notamment en ayant recours au transport ferroviaire ou fluvial, aux biocarburants ou l\u2019\u00e9lectromobilit\u00e9.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La loi Climat vient d\u2019\u00e9largir l\u2019obligation pour certaines soci\u00e9t\u00e9s de produire des informations sur les \u00e9missions de gaz \u00e0 effet de serre dans le cadre de la DPEF (d\u00e9claration de performance extra-financi\u00e8re). DPEF\u00a0: champ d\u2019application La d\u00e9claration de performance extra-financi\u00e8re a pour objectif de fournir des informations sur la mani\u00e8re dont la soci\u00e9t\u00e9 int\u00e8gre les [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1131,2047,2048,1094],"class_list":["post-22960","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-comptes-annuels","tag-developpement-durable","tag-environnement","tag-rapport-de-gestion","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Emissions de gaz \u00e0 effet de serre et d\u00e9claration de performance extra-financi\u00e8re - Le Blog GERESO<\/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.gereso.com\/actualites\/2021\/09\/13\/emissions-de-gaz-a-effet-de-serre-et-declaration-de-performance-extra-financiere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Emissions de gaz \u00e0 effet de serre et d\u00e9claration de performance extra-financi\u00e8re - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La loi Climat vient d\u2019\u00e9largir l\u2019obligation pour certaines soci\u00e9t\u00e9s de produire des informations sur les \u00e9missions de gaz \u00e0 effet de serre dans le cadre de la DPEF (d\u00e9claration de performance extra-financi\u00e8re). 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