{"id":28649,"date":"2026-02-10T08:30:00","date_gmt":"2026-02-10T07:30:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=28649"},"modified":"2026-10-20T12:01:56","modified_gmt":"2026-10-20T10:01:56","slug":"csrd-changements-2026-nouveaux-seuils","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/csrd-changements-2026-nouveaux-seuils\/","title":{"rendered":"CSRD : les 6 nouveaut\u00e9s adopt\u00e9es par le Parlement europ\u00e9en"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCSRD : les 6 nouveaut\u00e9s adopt\u00e9es par le Parlement europ\u00e9en\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tRel\u00e8vement des seuils d&rsquo;\u00e9ligibilit\u00e9 \u00e0 1 000 salari\u00e9s, suppression des normes sectorielles ou encore droit de refus sur la cha\u00eene de valeur : la directive \u00ab Content \u00bb rebat les cartes du reporting extra-financier. Zoom sur les mesures concr\u00e8tes qui all\u00e8gent vos obligations.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-1214x810.jpeg\" class=\"entry-header__thumbnail-image\" alt=\"CSRD 2026\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-1214x810.jpeg 1214w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-1536x1025.jpeg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original.jpeg 2000w\" sizes=\"(max-width: 1214px) 100vw, 1214px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2026-02-10T08:30:00+01:00\">10 f\u00e9vrier 2026<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"CSRD : les 6 nouveaut\u00e9s adopt\u00e9es par le Parlement europ\u00e9en\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/csrd-changements-2026-nouveaux-seuils\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--share\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M768 106.5q-62 0-105.5 44t-43.5 105q0 10 2.5 18.5a268 268 0 0 1 4.5 17.5l-256 128q-21-26-50-41.5t-64-15.5q-62 0-105.5 44t-43.5 105q0 62 43.5 106t105.5 44q35 0 64-16t50-41l256 128q-2 9-4.5 17.5t-2.5 17.5q0 62 43.5 106t105.5 44 105.5-44 43.5-106q0-61-43.5-105t-105.5-44q-35 0-64 15.5t-50 41.5l-256-128q2-9 4.5-17.5t2.5-18.5q0-9-2.5-17.5a268 268 0 0 1-4.5-17.5l256-128q21 25 50 41t64 16q62 0 105.5-44t43.5-106q0-61-43.5-105t-105.5-44m0 64q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--copy\" hidden>\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M698 85.5q-45 0-88.5 17.5T531 154.5l-430 431q-3 2-4.5 4.5t-3.5 5.5q-1 3-1.5 6t-.5 6q0 4 .5 7t1.5 6 3 5.5a54 54 0 0 0 4 4.5q3 3 5.5 4.5t5.5 2.5q3 2 6 2.5t6 .5 6.5-1 6.5-2 5.5-3a54 54 0 0 0 4.5-4l430-431q51-50 122-50t121 50q51 51 51 122t-51 121l-406 406q-26 27-62.5 27t-63.5-27q-26-26-26-62.5t26-62.5l328-328q3-2 4.5-4.5t3.5-5.5q1-3 1.5-6t.5-6q0-4-.5-7t-1.5-6-3-5.5a54 54 0 0 0-4-4.5q-3-3-5.5-4.5t-5.5-2.5q-3-2-6-2.5t-6-.5-6.5 1-6.5 2-5.5 3a54 54 0 0 0-4.5 4l-328 328q-44 44-44 107.5t44 108.5q45 44 108.5 44t107.5-44l406-407q35-34 52-77 17-44 17-89t-17-89q-17-43-52-78-34-34-77.5-51.5T698 85.5\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/paulestrach\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/02\/Paul-Estrach-350x350.jpg\" class=\"entry-author__image\" alt=\"Paul Estrach\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/02\/Paul-Estrach-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/02\/Paul-Estrach.jpg 550w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Paul Estrach<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;Union europ\u00e9enne vient d&rsquo;adopter de nouvelles mesures relatives \u00e0 la r\u00e9glementation en mati\u00e8re de durabilit\u00e9 et de devoir de vigilance (CSRD). L&rsquo;objectif : r\u00e9duire le nombre d&rsquo;entreprises concern\u00e9es et all\u00e9ger certaines obligations afin de limiter le co\u00fbt de conformit\u00e9 des entreprises, dans l\u2019optique <em>in fine<\/em> de renforcer leur comp\u00e9titivit\u00e9.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-1-la-reduction-drastique-du-champ-d-application-de-la-csrd\" data-level=\"2\">1. La r&eacute;duction drastique du champ d&rsquo;application de la CSRD<\/a><\/li><li><a href=\"#h-2-de-nouvelles-exemptions-pour-les-entreprises-soumises-a-la-csrd\" data-level=\"2\">2. De nouvelles exemptions pour les entreprises soumises &agrave; la CSRD<\/a><\/li><li><a href=\"#h-3-le-droit-de-refuser-de-transmettre-des-informations\" data-level=\"2\">3. Le droit de refuser de transmettre des informations<\/a><\/li><li><a href=\"#h-4-la-possibilite-d-omettre-certains-renseignements\" data-level=\"2\">4. La possibilit&eacute; d&rsquo;omettre certains renseignements<\/a><\/li><li><a href=\"#h-5-la-simplification-en-cours-des-normes-esrs\" data-level=\"2\">5. La simplification en cours des normes ESRS<\/a><\/li><li><a href=\"#h-6-la-suppression-des-normes-sectorielles-et-de-l-assurance-raisonnable\" data-level=\"2\">6. La suppression des normes sectorielles et de l&rsquo;assurance raisonnable<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-1-la-reduction-drastique-du-champ-d-application-de-la-csrd\" class=\"wp-block-heading\"><strong> 1.<\/strong> <strong>La r\u00e9duction drastique du champ d&rsquo;application de la CSRD<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre de la r\u00e9glementation <strong><a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en?prefLang=fr\" target=\"_blank\" rel=\"noreferrer noopener\">Omnibus<\/a><\/strong>, visant \u00e0 all\u00e9ger les obligations de reporting des entreprises, le Parlement europ\u00e9en a adopt\u00e9 la <a href=\"https:\/\/www.europarl.europa.eu\/news\/fr\/press-room\/20251211IPR32164\/durabilite-et-devoir-de-vigilance-des-regles-simplifiees-pour-les-entreprises\" target=\"_blank\" rel=\"noreferrer noopener\">directive \u00ab Content \u00bb<\/a> le 16 d\u00e9cembre dernier. Celle-ci r\u00e9duit tout d&rsquo;abord consid\u00e9rablement les entreprises concern\u00e9es par l\u2019obligation de reporting via le rel\u00e8vement des seuils d&rsquo;\u00e9ligibilit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu\u2019\u00e0 pr\u00e9sent, le devoir d&rsquo;information en mati\u00e8re de durabilit\u00e9 concernait les entreprises europ\u00e9ennes cumulant au moins 2 des 3 crit\u00e8res suivants : au moins 250 salari\u00e9s, un bilan d&rsquo;au moins 25 millions d&rsquo;euros et un <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/chiffre-daffaires-definition-du-ca-dune-entreprise\/\"><strong>chiffre d&rsquo;affaires<\/strong><\/a> sup\u00e9rieur \u00e0 50 millions d&rsquo;euros. \u00c0 compter du 1<sup>er <\/sup>janvier 2027, les soci\u00e9t\u00e9s seront <strong>soumises \u00e0 la CSRD<\/strong> uniquement <strong>si elles cumulent deux crit\u00e8res<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au moins <strong>1 000 salari\u00e9s<\/strong> ;<\/li>\n\n\n\n<li>au moins <strong>450 millions d&rsquo;euros de chiffre d&rsquo;affaires<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">De plus, cette directive a ent\u00e9rin\u00e9 la suppression de l&rsquo;obligation de reporting pour les <strong>PME cot\u00e9es<\/strong>. Au total, on estime que le nombre d&rsquo;entreprises soumises \u00e0 la CSRD devrait diminuer de l&rsquo;ordre de 80 %.<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-bordered\"><div class=\"sage-container__inner\">\n<p class=\"wp-block-paragraph\"><strong>Bon \u00e0 savoir<\/strong> : pour les entreprises non europ\u00e9ennes, le Parlement a \u00e9galement rehauss\u00e9 les seuils. \u00c0 compter de l\u2019exercice 2028, celles-ci seront concern\u00e9es \u00e0 partir d&rsquo;un chiffre d&rsquo;affaires de 450 millions d&rsquo;euros (contre 150 millions d\u2019euros initialement pr\u00e9vu) ou de 200 millions d&rsquo;euros pour les filiales et succursales (au lieu de 40 millions d\u2019euros).<\/p>\n<\/div><\/section>\n\n\n\n<h2 id=\"h-2-de-nouvelles-exemptions-pour-les-entreprises-soumises-a-la-csrd\" class=\"wp-block-heading\"><strong>2. De nouvelles exemptions pour les entreprises soumises \u00e0 la CSRD<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En plus de r\u00e9duire le champ d\u2019application de la CSRD (<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/csrd-corporate-sustainability-reporting-directive\/\">Corporate sustainability reporting directive<\/a>), la directive \u00ab Content \u00bb introduit de nouveaux cas d\u2019exemption pour les entreprises qui devraient normalement y \u00eatre soumises. Peuvent notamment \u00eatre exempt\u00e9es :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>pour les exercices 2025 et 2026, les entreprises en dessous des seuils<\/strong> de 1 000 salari\u00e9s et de 450 millions d&rsquo;euros de chiffre d&rsquo;affaires si les \u00c9tats membres font ce choix au niveau national ;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>les filiales<\/strong>, sous r\u00e9serve que l&rsquo;\u00e9tat de durabilit\u00e9 de la soci\u00e9t\u00e9 m\u00e8re respecte les conditions pr\u00e9vues par la CSRD, y compris pour celles cot\u00e9es sur un march\u00e9 r\u00e9glement\u00e9 ;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>les holdings financi\u00e8res<\/strong> europ\u00e9ennes et non europ\u00e9ennes, sous conditions.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-3-le-droit-de-refuser-de-transmettre-des-informations\" class=\"wp-block-heading\"><strong>3. Le droit de refuser de transmettre des informations<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aussi appel\u00e9 \u00ab <em><strong>value chain cap<\/strong><\/em> \u00bb, ce principe pr\u00e9voit le plafonnement des informations relatives \u00e0 la cha\u00eene de valeur pouvant \u00eatre demand\u00e9es. Autrement dit, les entreprises non concern\u00e9es par le nouveau scope de la CSRD pourront refuser de transmettre les informations autres que celles fix\u00e9es dans la future norme de reporting volontaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s concern\u00e9es devront \u00eatre inform\u00e9es lorsque les renseignements demand\u00e9s d\u00e9passent les exigences de la norme volontaire, mais aussi de leur droit de refuser.<\/p>\n\n\n\n<h2 id=\"h-4-la-possibilite-d-omettre-certains-renseignements\" class=\"wp-block-heading\"><strong>4. La possibilit\u00e9 d\u2019omettre certains renseignements<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>directive \u00ab Content \u00bb <\/strong>introduit \u00e9galement deux nouveaux motifs principaux permettant, sous conditions, d&rsquo;omettre de l&rsquo;information pour les entreprises soumises \u00e0 la CSRD.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>En cas de modification de la composition d&rsquo;un groupe<\/strong>, notamment suite \u00e0 une cession, une acquisition ou une fusion d&rsquo;entreprises.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>En cas d&rsquo;informations sensibles<\/strong>, notamment celles pouvant constituer des secrets d&rsquo;affaires (propri\u00e9t\u00e9 intellectuelle, savoir-faire, renseignements technologiques, etc.).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-5-la-simplification-en-cours-des-normes-esrs\" class=\"wp-block-heading\"><strong>5. La simplification en cours des normes ESRS<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Indissociables de la CSRD, <strong>les <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/normes-esrs-standards-europeens-de-durabilite\/\">ESRS<\/a> (<em>European Sustainability Reporting Standards<\/em>)<\/strong> d\u00e9finissent les informations que les entreprises doivent publier sur leurs impacts, risques et opportunit\u00e9s en mati\u00e8re de durabilit\u00e9. L&rsquo;EFRAG, qui a con\u00e7u ces normes, a pr\u00e9sent\u00e9 le 3 d\u00e9cembre dernier des propositions pour les r\u00e9viser : son avis technique pr\u00e9voit de <strong>r\u00e9duire de 61 % le nombre de points de donn\u00e9es obligatoires<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans cette optique, l\u2019avis technique rendu par l\u2019<a href=\"https:\/\/www.efrag.org\/en\" target=\"_blank\" rel=\"noreferrer noopener\">EFRAG<\/a> pr\u00e9voit notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un p\u00e9rim\u00e8tre de reporting r\u00e9duit et de nouveaux all\u00e8gements cibl\u00e9s ;<\/li>\n\n\n\n<li>un filtre g\u00e9n\u00e9ral bas\u00e9 sur la mat\u00e9rialit\u00e9 de l&rsquo;information ;<\/li>\n\n\n\n<li>la simplification du principe d&rsquo;analyse de double mat\u00e9rialit\u00e9 ;<\/li>\n\n\n\n<li>de nouvelles dispositions transitoires pour les entreprises de la vague 1.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ces r\u00e9visions ne sont toutefois pas encore act\u00e9es<\/strong> : elles peuvent encore \u00eatre modifi\u00e9es par la Commission europ\u00e9enne, avant l&rsquo;adoption de nouvelles normes pr\u00e9vue d&rsquo;ici l&rsquo;\u00e9t\u00e9 2026.<\/p>\n\n\n\n<h2 id=\"h-6-la-suppression-des-normes-sectorielles-et-de-l-assurance-raisonnable\" class=\"wp-block-heading\"><strong>6. La suppression des normes sectorielles et de l\u2019assurance raisonnable<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 terme, la CSRD devait inclure de nouvelles normes sectorielles : <strong>la directive \u00ab Content \u00bb <\/strong>acte leur suppression afin de simplifier le report de durabilit\u00e9. En remplacement, la Commission europ\u00e9enne pourrait introduire des recommandations sectorielles afin de simplifier l&rsquo;application des ESRS par secteur d&rsquo;activit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre de la CSRD, les soci\u00e9t\u00e9s doivent faire contr\u00f4ler leur rapport sur la base d&rsquo;une mission d&rsquo;assurance. Initialement, la Commission europ\u00e9enne pr\u00e9voyait de renforcer cette obligation en imposant le passage d&rsquo;une assurance limit\u00e9e \u00e0 une assurance raisonnable. Finalement, <strong>le passage \u00e0 une assurance raisonnable est abandonn\u00e9<\/strong>. De plus, l&rsquo;adoption de normes d&rsquo;assurance limit\u00e9e est repouss\u00e9e au plus tard au 1<sup>er<\/sup> juillet 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/rgdu-reduction-generale-degressive-unique\/\">Cotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/lfss-2026-changements\/\">LFSS 2026 : les 7 principaux changements en droit du travail<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/anticiper-la-loi-transparence-des-salaires\/\">Transparence des salaires : ce que les entreprises doivent anticiper<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Guide : La facture \u00e9lectronique pour les ETI<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>La gestion interentreprises une nouvelle r\u00e9alit\u00e9 avec Sage<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/GuideFactureElectroniqueETI.pdf\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-29581\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>T\u00e9l\u00e9chargez le guide facture \u00e9lectronique pour les ETI<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1405751400-1215x810.jpg\" class=\"single-cta__image\" alt=\"Des salari\u00e9s dans une salle de r\u00e9union\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1405751400-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rse\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tRSE\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30483 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique tag-financement-et-investissement tag-pme-pmi business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-1440x810.jpg\" class=\"card-post__image\" alt=\"Automatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-22T12:20:15+02:00\">22 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/automatisation-p2p-quels-criteres-pour-bien-choisir\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAutomatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLa facture \u00e9lectronique obligatoire remet au-dessus de la pile du DAF l\u2019automatisation du processus Procure-to-Pay. Si vous avez achev\u00e9 la cartographie de votre processus P2P et fix\u00e9 vos KPIs, il vous reste maintenant \u00e0 passer \u00e0 l\u2019\u00e9tape du choix de la solution d\u2019automatisation. Avec quoi automatiser, concr\u00e8tement, le traitement des factures fournisseurs dans votre ERP ? Quelle solution s&rsquo;int\u00e8gre le plus efficacement \u00e0 vos processus m\u00e9tiers et \u00e0 vos objectifs ? Voici les trois approches possibles, les neuf crit\u00e8res qui font la diff\u00e9rence, et les questions \u00e0 poser avant de signer.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30365 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-financement-et-investissement business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/kpis-p2p-les-indicateurs-qui-comptent\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-20T09:30:00+02:00\">20 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tKPIs du processus P2P : les indicateurs qui comptent vraiment\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30368 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/cartographie-p2p-dans-votre-erp-prealable-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-19T12:31:00+02:00\">19 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCartographie P2P dans votre ERP : pourquoi cette premi\u00e8re \u00e9tape n&rsquo;est pas n\u00e9gociable\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30319 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-financement-et-investissement tag-ia-digitalisation business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/ia-finance-nouveaux-metiers-confiance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-07T15:38:06+02:00\">7 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComment l\u2019intelligence artificielle red\u00e9finit les m\u00e9tiers de la finance ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30027 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facturation-electronique-b-to-g-quels-changements\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique BtoG : quels changements ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-30T10:00:00+02:00\">30 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacturation \u00e9lectronique BtoG\u00a0: quels changements pour les entreprises\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rel\u00e8vement des seuils d&rsquo;\u00e9ligibilit\u00e9 \u00e0 1 000 salari\u00e9s, suppression des normes sectorielles ou encore droit de refus sur la cha\u00eene de valeur : la directive \u00ab Content \u00bb rebat les cartes du reporting extra-financier. Zoom sur les mesures concr\u00e8tes qui all\u00e8gent vos obligations.<\/p>\n","protected":false},"author":1908,"featured_media":21592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"13","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[605,169],"business_type":[9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34],"imagine_tag":[728,462,715],"coauthors":[1040],"class_list":["post-28649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-daf-directeur-administratif-financier","tag-rse","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Paul Estrach","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original.jpeg","imagine_tags":{"728":"DAF - DSI","462":"Grandes Entreprises","715":"R\u00e9glementation sociale"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/28649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1908"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=28649"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/28649\/revisions"}],"predecessor-version":[{"id":30416,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/28649\/revisions\/30416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/21592"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=28649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=28649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=28649"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=28649"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=28649"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=28649"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=28649"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=28649"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=28649"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=28649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}