{"id":8990,"date":"2021-01-25T09:29:23","date_gmt":"2021-01-25T08:29:23","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8990"},"modified":"2026-02-05T14:28:34","modified_gmt":"2026-02-05T13:28:34","slug":"obligations-dirigeants-crise","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/obligations-dirigeants-crise\/","title":{"rendered":"Dirigeant : vos droits et obligations en p\u00e9riode de crise vis-\u00e0-vis de vos salari\u00e9s"},"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\tDirigeant : vos droits et obligations en p\u00e9riode de crise vis-\u00e0-vis de vos salari\u00e9s\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 \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2021-01-25T09:29:23+01:00\">25 janvier 2021<\/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=\"Dirigeant : vos droits et obligations en p\u00e9riode de crise vis-\u00e0-vis de vos salari\u00e9s\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/obligations-dirigeants-crise\/\"\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\/christopheadam\/\">\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\/2024\/07\/Christophe-Adam-350x350.jpg\" class=\"entry-author__image\" alt=\"Christophe Adam\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Christophe Adam<\/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\">Entre explosion contrainte du t\u00e9l\u00e9travail et recours prolong\u00e9 \u00e0 l\u2019activit\u00e9 partielle, la conjoncture tr\u00e8s particuli\u00e8re bouleverse notre rapport au travail et les obligations des dirigeants. S\u2019ils se g\u00e9n\u00e9ralisent, les dispositifs jadis consid\u00e9r\u00e9s comme exceptionnels comme les visioconf\u00e9rences comportent toutefois des limites. La nouvelle ann\u00e9e est l\u2019occasion de faire le point sur ce qu\u2019un employeur peut demander, ou non, \u00e0 ses salari\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-obligations-des-dirigeants-quel-cadre-pour-le-teletravail\">Obligations des dirigeants : Quel cadre pour le t\u00e9l\u00e9travail?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En raison de la crise sanitaire, le t\u00e9l\u00e9travail a \u00e9t\u00e9 g\u00e9n\u00e9ralis\u00e9 pour les postes le permettant, avec possibilit\u00e9 de travailler en pr\u00e9sentiel une fois par semaine depuis le 7 janvier, avec accord de l\u2019employeur. En distanciel, les principes suivants doivent \u00eatre respect\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019employeur peut <strong>imposer le t\u00e9l\u00e9travail<\/strong> \u00e0 ses salari\u00e9s, \u00e0 condition bien s\u00fbr que l\u2019activit\u00e9 puisse \u00eatre r\u00e9alis\u00e9e \u00e0 distance. <strong>L\u2019accord des salari\u00e9s n\u2019est pas n\u00e9cessaire<\/strong>.<\/li>\n\n\n\n<li>Le t\u00e9l\u00e9travail peut \u00eatre <strong>total ou partiel<\/strong>. Dans ce dernier cas, la r\u00e9partition t\u00e9l\u00e9travail-pr\u00e9sence dans l\u2019entreprise ainsi que les jours t\u00e9l\u00e9travaill\u00e9s sont d\u00e9termin\u00e9s lors d\u2019un dialogue entre le salari\u00e9 et l\u2019employeur.<\/li>\n\n\n\n<li>Le t\u00e9l\u00e9travail peut avoir lieu au domicile du salari\u00e9, ou en dehors de son domicile.<\/li>\n\n\n\n<li>L\u2019employeur <strong>doit fournir un ordinateur<\/strong> si le salari\u00e9 n\u2019en dispose pas ou s\u2019il ne souhaite pas utiliser <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/teletravail-dejouer-pieges-byod\/\">son ordinateur personnel<\/a>.<\/li>\n\n\n\n<li>L\u2019employeur, qui reste tenu \u00e0 <strong>une obligation de s\u00e9curit\u00e9<\/strong> vis-\u00e0-vis de ses salari\u00e9s, doit rester attentif et prendre les mesures de pr\u00e9vention adapt\u00e9es (par exemple, en maintenant le lien entre les membres de l\u2019\u00e9quipe). Si n\u00e9cessaire, il peut autoriser certains salari\u00e9s en souffrance \u00e0 se rendre sur le lieu de travail certains jours.<\/li>\n\n\n\n<li>Les <strong>horaires de travail sont fix\u00e9s par l\u2019employeur<\/strong>, et le salari\u00e9 doit \u00eatre disponible et op\u00e9rationnel pendant la plage horaire d\u00e9termin\u00e9e. Les droits aux temps de pause et de d\u00e9jeuner restent inchang\u00e9s, tout comme le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gerer-la-sollicitation-numerique-de-vos-collaborateurs\/\">\u00ab droit \u00e0 la d\u00e9connexion \u00bb<\/a>, une fois la journ\u00e9e de travail termin\u00e9e.<\/li>\n\n\n\n<li>L\u2019employeur n\u2019est pas tenu de verser une <strong>indemnit\u00e9 de t\u00e9l\u00e9travail<\/strong>, sauf si un accord ou une charte au sein de l\u2019entreprise le pr\u00e9voit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-des-reunions-a-distance-possibles-dans-les-horaires-de-travail-habituels\">Des r\u00e9unions \u00e0 distance possibles\u2026 dans les horaires de travail habituels<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La g\u00e9n\u00e9ralisation des r\u00e9unions \u00e0 distance accompagne le d\u00e9veloppement du t\u00e9l\u00e9travail. Voici les principaux droits de l\u2019employeur en la mati\u00e8re.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019employeur peut imposer \u00e0 ses salari\u00e9s en t\u00e9l\u00e9travail la tenue de <strong>r\u00e9unions \u00e0 distance<\/strong>, selon les modalit\u00e9s qu\u2019il aura choisies (visioconf\u00e9rence, conf\u00e9rence t\u00e9l\u00e9phonique), \u00e0 condition que celles-ci se d\u00e9roulent <strong>pendant les plages horaires de travail<\/strong>.<\/li>\n\n\n\n<li>Pendant les visioconf\u00e9rences, <strong>l\u2019employeur ne peut exiger que le salari\u00e9 allume sa cam\u00e9ra<\/strong>. La Commission nationale de l\u2019informatique et des libert\u00e9s (CNIL) \u00ab assimile cette pratique \u00e0 de la vid\u00e9o qui filmerait les agents sur leur poste de travail. Donc \u00e0 <strong>une surveillance excessive et disproportionn\u00e9e<\/strong> \u00bb.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-obligations-des-dirigeants-les-regles-liees-au-controle-des-salaries\">Obligations des dirigeants : Les r\u00e8gles li\u00e9es au contr\u00f4le des salari\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les droits de l\u2019employeur en mati\u00e8re de surveillance des salari\u00e9s sont les m\u00eames, que le travail soit effectu\u00e9 sur site ou \u00e0 distance. Ni plus ni moins. L\u2019employeur a ainsi le droit de donner des instructions \u00e0 ses salari\u00e9s et de <strong>surveiller leur ex\u00e9cution<\/strong>, mais attention : le recours aux outils de contr\u00f4le est tr\u00e8s encadr\u00e9 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les repr\u00e9sentants du personnel (CSE) doivent \u00eatre consult\u00e9s et les salari\u00e9s inform\u00e9s. L\u2019usage des logiciels espions est donc formellement proscrit ;<\/li>\n\n\n\n<li>les salari\u00e9s ne peuvent \u00eatre soumis \u00e0 un contr\u00f4le continu : des temps libres doivent \u00eatre pr\u00e9vus. Les webcams ou \u00abkeyloggers\u00bb (logiciels permettant d\u2019enregistrer \u00e0 distance toutes les actions effectu\u00e9es sur un clavier d\u2019ordinateur) sont donc interdits.<\/li>\n\n\n\n<li>la vie priv\u00e9e des salari\u00e9s doit \u00eatre strictement respect\u00e9e.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quel-encadrement-de-l-activite-partielle\">Quel encadrement de l\u2019activit\u00e9 partielle ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/actualites-reglementaires-rh-ete-rentree-2020\/\">L\u2019activit\u00e9 partielle<\/a> est un am\u00e9nagement temporaire pr\u00e9vu par le code du travail, permettant \u00e0 l\u2019entreprise de pr\u00e9server les emplois en diminuant la dur\u00e9e de travail des salari\u00e9s ou en fermant de mani\u00e8re partielle ou totale l\u2019\u00e9tablissement. Des contr\u00f4les sont r\u00e9guli\u00e8rement effectu\u00e9s pour limiter les fraudes. Attention donc de bien respecter les r\u00e8gles suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le ch\u00f4mage partiel entra\u00eenant une suspension du contrat de travail, <strong>le salari\u00e9 ne peut pas travailler<\/strong> ni t\u00e9l\u00e9travailler.<\/li>\n\n\n\n<li>En cas d\u2019activit\u00e9 r\u00e9duite, les heures ch\u00f4m\u00e9es doivent \u00eatre respect\u00e9es, le salari\u00e9 ne peut travailler que durant les heures non ch\u00f4m\u00e9es.<\/li>\n\n\n\n<li>Enfin, l\u2019employeur ne peut avoir recours au dispositif du ch\u00f4mage partiel pour les salari\u00e9s en cong\u00e9 pay\u00e9, RTT ou cong\u00e9 maladie.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin sur le sujet du t\u00e9l\u00e9travail et les obligations des dirigeants : d\u2019autres articles peuvent vous int\u00e9resser :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/teletravail-integre-durablement-dans-les-processus\/\">T\u00e9l\u00e9travail et digitalisation des processus : 2 priorit\u00e9s convergentes<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/teletravail-ne-peut-pas-etre-un-exercice-solitaire\/\">Le t\u00e9l\u00e9travail ne peut pas \u00eatre un exercice solitaire<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/evolutions-ressources-humaines-2021\/\">Ressources humaines : quelles \u00e9volutions en 2021 ?<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sources :<br>\n<a href=\"https:\/\/travail-emploi.gouv.fr\/le-ministere-en-action\/coronavirus-covid-19\/questions-reponses-par-theme\/article\/teletravail-en-periode-de-covid-19\" target=\"_blank\" rel=\"noopener noreferrer\">travail-emploi.gouv.fr<\/a><br>\n<a href=\"https:\/\/www.cnil.fr\/fr\/les-questions-reponses-de-la-cnil-sur-le-teletravail\" target=\"_blank\" rel=\"noopener noreferrer\">cnil.fr<\/a><br>\n<a href=\"https:\/\/www.francetvinfo.fr\/sante\/maladie\/coronavirus\/confinement\/teletravail-pendant-le-confinement-sept-questions-sur-vos-droits_4162095.html\" target=\"_blank\" rel=\"noopener noreferrer\">francetvinfo.fr<\/a><\/p>\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<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\/collaboration-et-outils-collaboratifs\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCollaboration et outils collaboratifs\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\/ia-digitalisation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIA-Digitalisation\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\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\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-30150 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-experience-client-et-satisfaction tag-facture-electronique tag-ia-digitalisation tag-logiciel-de-gestion tag-paiement-en-ligne business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable 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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-1215x810.jpeg\" class=\"card-post__image\" alt=\"Arnaud Petit, DG Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-1215x810.jpeg 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\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=\"2026-07-29T09:30:00+02:00\">29 juillet 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\">9 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\/facture-electronique-paiement-ia-trio-reinvente-gestion-entreprise\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tFacturation \u00e9lectronique, paiement et IA : comment ce trio va transformer la gestion des entreprises\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\tD\u00e9ployer la facturation \u00e9lectronique n\u2019est pas qu\u2019un sujet de conformit\u00e9. Connect\u00e9e aux paiements et \u00e0 l\u2019intelligence artificielle, elle est une porte vers une nouvelle dimension d\u2019automatisation des t\u00e2ches de gestion, de suivi de la tr\u00e9sorerie et d\u2019anticipation des d\u00e9cisions financi\u00e8res. Plusieurs intervenants ont accept\u00e9 l\u2019invitation de Sage, d\u00e9but juin, \u00e0 l\u2019occasion de l\u2019ouverture de ses nouveaux bureaux, pour en discuter.\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-30065 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises 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\/intelligence-artificielle-et-fonction-finance-comment-le-role-du-daf-evolue\/\"\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_0453-684x384.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle et finance : r\u00f4le du DAF | 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_0453-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.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=\"2026-07-21T10:00:00+02:00\">21 juillet 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\">6 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\tIntelligence artificielle et fonction finance : comment le r\u00f4le du DAF \u00e9volue\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-30034 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-facture-electronique tag-ia-digitalisation tag-pme-pmi business_type-artisans-et-petites-entreprises 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\/facturation-electronique-socle-ia-maitrisee\/\"\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\/2022\/04\/GettyImages-965936890-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique, socle d\u2019une IA ma\u00eetris\u00e9e\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965936890-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965936890-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965936890-1440x810.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=\"2026-07-01T10:00:00+02:00\">1 juillet 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\t\u00a0La facturation \u00e9lectronique, socle d\u2019une IA ma\u00eetris\u00e9e\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-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises 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\/guide-pilotage-financier-avantage-concurrentiel\/\"\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-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.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<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=\"2026-06-26T18:34:56+02:00\">26 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\">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\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\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-29938 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-paie tag-rh-et-fiche-de-paie 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\/dsn-substitution-2026\/\"\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\/2022\/04\/GettyImages-1327127856-684x384.jpg\" class=\"card-post__image\" alt=\"DSN de substitution 2026 : comprendre les corrections Urssaf\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1327127856-1440x810.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\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=\"2026-06-23T10:00:00+02:00\">23 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\">7 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\tDSN de substitution : comprendre la nouvelle phase de correction des anomalies Urssaf\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>Entre explosion contrainte du t\u00e9l\u00e9travail et recours prolong\u00e9 \u00e0 l\u2019activit\u00e9 partielle, la conjoncture tr\u00e8s particuli\u00e8re bouleverse notre rapport au travail et les obligations des dirigeants. S\u2019ils se g\u00e9n\u00e9ralisent, les dispositifs jadis consid\u00e9r\u00e9s comme exceptionnels comme les visioconf\u00e9rences comportent toutefois des limites. La nouvelle ann\u00e9e est l\u2019occasion de faire le point sur ce qu\u2019un employeur peut [&hellip;]<\/p>\n","protected":false},"author":710,"featured_media":8993,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[79,224,91],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[34,36],"imagine_tag":[451,714,450,454,715,855],"coauthors":[906],"class_list":["post-8990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-collaboration-et-outils-collaboratifs","tag-ia-digitalisation","tag-rh-et-fiche-de-paie","business_type-artisans-et-petites-entreprises","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":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/01\/Dirigeant-vos-droits-et-obligations-en-periode-de-crise-vis-a-vis-de-vos-salaries-e1611148950208.jpg","imagine_tags":{"451":"CRM","714":"Dirigeant de PME","450":"ERP","454":"Paie et RH","715":"R\u00e9glementation sociale","855":"Teletravail"}},"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\/8990","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\/710"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=8990"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8990\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/8993"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8990"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8990"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8990"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8990"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8990"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8990"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8990"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}