> For the complete documentation index, see [llms.txt](https://doc.simax.fr/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://doc.simax.fr/fonctionnelle/divers/csrd/introduction.md).

# Introduction

La **Corporate Sustainability Reporting Directive (CSRD)** a été mise en place pour évaluer l'impact global d'une entreprise en s'appuyant sur des critères obligatoires. Cette directive prend en compte toutes les parties prenantes, telles que les fournisseurs, les collaborateurs et les clients.

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Elle concerne éventuellement 60 % des entreprises, notamment celles employant plus de 250 salariés, réalisant un chiffre d'affaires supérieur à 50 millions d'euros ou ayant un bilan de plus de 25 millions d'euros, ainsi que celles cotées en bourse.

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Les fournisseurs directs et indirects de ces entreprises sont également concernés par la CSRD. De plus, des PME et TPE peuvent être sollicitées par leurs clients afin de fournir des indicateurs, contribuant ainsi aux calculs des entreprises assujetties à la directive.


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