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<p style=" text-align: justify;"><strong><span class="fontsize18px">Des reportings plus solides : la CSRD gagne en rationalité.</span></strong></p>
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<p>Publié le 05 juin 2026</p>
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<h2 style=" text-align: justify;"><span style=" font-weight: normal;">L'essentiel</span></h2><p style=" text-align: justify;"><strong><span class="fontsize18px">KPMG en France publie pour la deuxième année consécutive son étude « CSRD 2026 – Enseignements tirés des publications des grandes entreprises françaises » et apporte une analyse approfondie des premiers états de durabilité à partir des publications de 54 entreprises du CAC 40 et du Next 20.</span></strong></p>
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<p>L’étude met en lumière une nouvelle étape dans l’appropriation de la CSRD : celle de la consolidation, de la rationalisation et de la montée en maturité des dispositifs de reporting de durabilité.</p><p>Après une première année marquée par la découverte et la mise en conformité avec les exigences ESRS, les entreprises cherchent désormais à stabiliser leurs processus, renforcer la robustesse des données publiées et améliorer la lisibilité stratégique de leurs états de durabilité.</p><p>Les entreprises ne sont plus uniquement dans une logique de conformité : elles entrent progressivement dans une dynamique de pilotage et de rationalisation du reporting ESG.</p>
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<h2>Une double matérialité désormais ancrée dans les processus de gouvernance</h2><p>91 % des entreprises ont actualisé leur analyse de double matérialité au cours de l’exercice, principalement via des révisions ciblées plutôt que des remises à plat complètes. La gouvernance de ces analyses se renforce également : les conseils d’administration, comités d’audit et directions générales sont de plus en plus impliqués dans la validation des résultats.</p><p>Autre évolution notable : le nombre moyen d’Impacts, Risques et Opportunités (IRO) matériels a baissé de 25 % par rapport à 2024. Regrouper, réduire, rationaliser les IRO matériels ne signifie pas que les enjeux de matérialité sont moins couverts, au contraire. En effet, les EDD contiennent en moyenne 8 normes thématiques matérielles, soit 1 de plus par rapport à 2024.</p>
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<h2>Des états de durabilité plus structurés, plus lisibles et moins volumineux</h2><p>Les entreprises ont engagé un travail significatif de rationalisation de leurs publications. Les états de durabilité atteignent désormais 130 pages en moyenne, soit une baisse de 11 % par rapport à l’exercice précédent.</p><p>Les publications gagnent en lisibilité grâce à :</p>
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<h6 class="cmp-text-list__item--title">Une structuration plus claire par « Disclosure Requirement »</h6>
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<h6 class="cmp-text-list__item--title">Un recours accru aux annexes et à l’incorporation par référence</h6>
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<h6 class="cmp-text-list__item--title">L’apparition progressive de résumés exécutifs</h6>
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<h6 class="cmp-text-list__item--title">Une meilleure transparence sur les dispositions transitoires et les retraitements de données</h6>
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<h2>Climat : des plans de transition plus robustes et davantage intégrés à la stratégie</h2><p>Le climat demeure le sujet le plus structurant des publications ESG.</p><p>85 % des entreprises du panel publient un plan de transition climat, avec des trajectoires de décarbonation plus détaillées, plus lisibles et mieux articulées avec la stratégie d’entreprise.</p><p>Parmi les principaux enseignements :</p>
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<h6 class="cmp-text-list__item--title">79 % des entreprises</h6>
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<h6 class="cmp-text-list__item--title">90 % des entreprises</h6>
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<h6 class="cmp-text-list__item--title">75 %</h6>
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<h6 class="cmp-text-list__item--title">2/3 des états de durabilité</h6>
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<p>Les entreprises progressent également sur le chiffrage des investissements nécessaires à leur transition climatique, même si le financement des trajectoires reste un axe de progression important.</p>
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<h2>Une dynamique de progrès désormais engagée</h2><p>L’étude souligne enfin une évolution culturelle importante : les entreprises commencent à transformer la CSRD en outil de pilotage stratégique. Les informations publiées sont plus ciblées, plus cohérentes avec les modèles d’affaires et davantage connectées aux enjeux opérationnels.</p>
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<blockquote>Nous observons une montée en maturité réelle des états de durabilité. Les entreprises cherchent désormais à produire des reportings plus utiles, plus décisionnels et plus alignés avec leurs enjeux stratégiques.</blockquote>
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Sarah Bagnon-Szkoda
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Associée, en charge de l’ESG au sein de la direction technique
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KPMG en France
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<p style=" text-align: justify;">Pour aller plus loin, KPMG publiera prochainement un second tome consacré spécifiquement à l’analyse des publications relatives à la taxonomie européenne.</p>
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Responsable du pôle Relations médias
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KPMG en France
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<p><strong>Découvrez nos derniers communiqués de presse et interviews d’experts sur notre espace média.</strong></p>
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