{"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":"2026-02-10T12:03:30","modified_gmt":"2026-02-10T11:03:30","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--has-illustration entry-header--has-illustration--generic\">\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\t\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>\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 \"><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__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>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 class=\"wp-block-heading\" id=\"h-1-la-reduction-drastique-du-champ-d-application-de-la-csrd\"><strong> 1.<\/strong> <strong>La r\u00e9duction drastique du champ d&rsquo;application de la CSRD<\/strong><\/h2>\n\n\n\n<p>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>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>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><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 class=\"wp-block-heading\" id=\"h-2-de-nouvelles-exemptions-pour-les-entreprises-soumises-a-la-csrd\"><strong>2. De nouvelles exemptions pour les entreprises soumises \u00e0 la CSRD<\/strong><\/h2>\n\n\n\n<p>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 class=\"wp-block-heading\" id=\"h-3-le-droit-de-refuser-de-transmettre-des-informations\"><strong>3. Le droit de refuser de transmettre des informations<\/strong><\/h2>\n\n\n\n<p>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>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 class=\"wp-block-heading\" id=\"h-4-la-possibilite-d-omettre-certains-renseignements\"><strong>4. La possibilit\u00e9 d\u2019omettre certains renseignements<\/strong><\/h2>\n\n\n\n<p>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 class=\"wp-block-heading\" id=\"h-5-la-simplification-en-cours-des-normes-esrs\"><strong>5. La simplification en cours des normes ESRS<\/strong><\/h2>\n\n\n\n<p>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>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><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 class=\"wp-block-heading\" id=\"h-6-la-suppression-des-normes-sectorielles-et-de-l-assurance-raisonnable\"><strong>6. La suppression des normes sectorielles et de l\u2019assurance raisonnable<\/strong><\/h2>\n\n\n\n<p>\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>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>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 gated-content\">\n\t<div class=\"single-cta__positioner\">\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 de la facture \u00e9lectronique pour les ETI : la gestion interentreprises une nouvelle r\u00e9alit\u00e9 avec Sage<\/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-9d3b0506-0292-40bb-bd64-33f21dadf44b\"\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>T\u00e9l\u00e9charger le guide<\/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<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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<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<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-29660 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-daf-directeur-administratif-financier tag-donnees tag-temoignages-clients business_type-petites-et-moyennes-entreprises 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\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-1440x810.jpg\" class=\"card-post__image\" alt=\"La LPGA organise le golf professionnel au f\u00e9minin aux \u00c9tats-Unis. Avec Sage Intacct, l\u2019association franchit un cap et se projette sereinement dans l\u2019avenir.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-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=\"2026-04-29T11:45:57+02:00\">29 avril 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\">5 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\/la-lpga-mesure-sa-perfomance-en-temps-reel-temoignage\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tLa LPGA mesure sa performance en temps r\u00e9el\u00a0\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 Ladies Professional Golf Association (LPGA) \u00e9tait frein\u00e9e dans sa gestion par la difficult\u00e9 \u00e0 lire simplement la performance de chaque tournoi. Avec Sage Intacct, la difficult\u00e9 a \u00e9t\u00e9 contourn\u00e9e. L\u2019association s\u2019appuie maintenant sur une visibilit\u00e9 pr\u00e9cise et en temps r\u00e9elle de sa performance. \nPlace maintenant \u00e0 la suite de l\u2019histoire, pour faire gr\u00e2ce \u00e0 l\u2019IA embarqu\u00e9e de la Direction Financi\u00e8re, une v\u00e9ritable ressource d\u2019orientation strat\u00e9gique. \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-29415 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-tresorerie 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\/tresoriers-et-daf-coarchitectes-strategie-financiere\/\"\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_0546-684x384.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_0546-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-1214x810.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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\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=\"2026-04-28T17:54:27+02:00\">28 avril 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\">2 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\tTr\u00e9soriers et DAF : les co-architectes de la strat\u00e9gie financi\u00e8re [Guide]\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-27510 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-negoce\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/ciscar-unifie-la-vision-sur-ses-operations-avec-sage100-temoignage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/2026\/01\/ciscar-sage-100-temoignage-article-684x384.jpg\" class=\"card-post__image\" alt=\"Isabelle FURNEMONT, Directrice financi\u00e8re de Ciscar\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/01\/ciscar-sage-100-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/01\/ciscar-sage-100-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/01\/ciscar-sage-100-temoignage-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\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=\"2026-01-09T09:15:00+01:00\">9 janvier 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\">4 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\tCiscar unifie la vision sur ses op\u00e9rations\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-26792 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-daf-directeur-administratif-financier tag-erp 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\/nouveau-plan-comptable-2025-un-erp-financier-facilite-ladoption\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/2025\/08\/Mar2025_Financial-Family-office_0863-684x384.jpeg\" class=\"card-post__image\" alt=\"Discussion comptable entre 3 personnes\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0863-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0863-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0863-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\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=\"2025-12-10T09:30:00+01:00\">10 d\u00e9cembre 2025<\/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\">4 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\tNouveau plan comptable 2025 : un ERP financier facilite l\u2019adoption\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-26237 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-industrie\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/hlr-bertin-optimise-sa-gestion-financiere-et-industrielle-avec-sage100-temoignage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/2025\/10\/hlr-huiles-bertin-temoignage-sage-100-article-blog-684x384.jpg\" class=\"card-post__image\" alt=\"Donna Berthier responsable financi\u00e8re HLR Bertin\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/10\/hlr-huiles-bertin-temoignage-sage-100-article-blog-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/10\/hlr-huiles-bertin-temoignage-sage-100-article-blog-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/10\/hlr-huiles-bertin-temoignage-sage-100-article-blog-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\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=\"2025-10-31T07:15:00+01:00\">31 octobre 2025<\/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\">4 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\tHLR Bertin optimise sa gestion financi\u00e8re et industrielle\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":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"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":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/28649\/revisions"}],"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}]}}