{"id":745,"date":"2026-02-19T14:36:19","date_gmt":"2026-02-19T14:36:19","guid":{"rendered":"https:\/\/powness.fr\/?page_id=745"},"modified":"2026-10-23T06:36:11","modified_gmt":"2026-10-23T04:36:11","slug":"reporting-csrd-audit-durability","status":"publish","type":"page","link":"https:\/\/powness.fr\/en_gb\/reporting-csrd-audit-durabilite\/","title":{"rendered":"CSRD"},"content":{"rendered":"<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-b2c1613\" data-block-id=\"b2c1613\"><style>.stk-b2c1613 {height:138px !important;}@media screen and (max-width:999px){.stk-b2c1613 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-200d91b\" data-block-id=\"200d91b\"><style>.stk-200d91b {max-width:1140px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-content-align stk-200d91b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-abee908\" data-v=\"4\" data-block-id=\"abee908\"><style>.stk-abee908-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (max-width:689px){.stk-abee908-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-abee908-container stk--no-background stk--no-padding\"><div class=\"has-text-align-left stk-block-content stk-inner-blocks stk-abee908-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-14ec452\" id=\"comment-nous-verifions-votre-reporting-csrd\" data-block-id=\"14ec452\"><style>.stk-14ec452 {margin-bottom:10px !important;}.stk-14ec452 .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-14ec452 .stk-block-heading__text{font-size:25px !important;}}<\/style><h1 class=\"stk-block-heading__text has-text-align-center\">How we verify your CSRD reporting<\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dd7c4de\" data-block-id=\"dd7c4de\"><style>.stk-dd7c4de {margin-right:var(--stk--preset--spacing--40, 1rem) !important;margin-left:var(--stk--preset--spacing--40, 1rem) !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">One <a href=\"https:\/\/powness.fr\/en_gb\/transparency-oti\/#notre-processus-de-verification\" data-type=\"page\" data-id=\"737\">methodology compliant with ISO 17029<\/a>, articulating the requirements of the H2A and the ESRS standards to assess the reliability, consistency and compliance of your non-financial communication.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-60d4c26\" data-block-id=\"60d4c26\"><style>.stk-60d4c26-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-60d4c26 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-60d4c26-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d03f43b\" data-v=\"4\" data-block-id=\"d03f43b\"><style>.stk-d03f43b-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-d03f43b-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-d03f43b-container:before{background-color:transparent !important;}.stk-d03f43b-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-d03f43b {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-d03f43b-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d03f43b-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-d03f43b-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-0be9a67\" data-block-id=\"0be9a67\"><style>.stk-0be9a67 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-0be9a67\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-0-be-9-a-67-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-0-be-9-a-67-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zM208 352a144 144 0 1 0 0-288 144 144 0 1 0 0 288z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c86787f\" id=\"strong-recevabilite-de-la-demande-strong-br\" data-block-id=\"c86787f\"><style>.stk-c86787f {margin-bottom:5px !important;}.stk-c86787f .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-c86787f .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-c86787f .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Admissibility and pre-engagement<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-895623c\" data-block-id=\"895623c\"><style>.stk-895623c .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-895623c .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Before any intervention, we validate the feasibility of the mission and our independence.<br>We analyze the consolidation perimeter, the maturity of your organization, and the specifics of your business model.<br>This phase allows defining a clear intervention framework and mobilizing the skills appropriate to the challenges of your sector.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-af44800\" data-v=\"4\" data-block-id=\"af44800\"><style>.stk-af44800-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-af44800-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-af44800-container:before{background-color:transparent !important;}.stk-af44800-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-af44800 {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-af44800-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-af44800-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-af44800-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-a962ea4\" data-block-id=\"a962ea4\"><style>.stk-a962ea4 {margin-bottom:3px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-a962ea4\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-962-ea-4-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-962-ea-4-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M448 256A192 192 0 1 0 64 256a192 192 0 1 0 384 0zM0 256a256 256 0 1 1 512 0A256 256 0 1 1 0 256zm256 80a80 80 0 1 0 0-160 80 80 0 1 0 0 160zm0-224a144 144 0 1 1 0 288 144 144 0 1 1 0-288zM224 256a32 32 0 1 1 64 0 32 32 0 1 1 -64 0z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f599ef2\" id=\"planification-et-analyse-des-risques\" data-block-id=\"f599ef2\"><style>.stk-f599ef2 {margin-bottom:5px !important;}.stk-f599ef2 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f599ef2 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-f599ef2 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Planning and risk analysis<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-db5b449\" data-block-id=\"db5b449\"><style>.stk-db5b449 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-db5b449 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We are developing a verification strategy based on identifying the risks of significant anomalies.<br>We assess your internal control mechanisms and your sustainability information systems.<br>This step allows defining the materiality thresholds and structuring a sampling plan proportionate to the identified issues.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9ec95b3\" data-v=\"4\" data-block-id=\"9ec95b3\"><style>.stk-9ec95b3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-9ec95b3-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-9ec95b3-container:before{background-color:transparent !important;}.stk-9ec95b3-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-9ec95b3-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9ec95b3-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-9ec95b3-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-5d55401\" data-block-id=\"5d55401\"><style>.stk-5d55401 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-5d55401\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-d-55401-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-d-55401-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M192 0c-41.8 0-77.4 26.7-90.5 64H64C28.7 64 0 92.7 0 128V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V128c0-35.3-28.7-64-64-64H282.5C269.4 26.7 233.8 0 192 0zm0 64a32 32 0 1 1 0 64 32 32 0 1 1 0-64zM305 273L177 401c-9.4 9.4-24.6 9.4-33.9 0L79 337c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L271 239c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7f58112\" id=\"revue-du-processus-de-double-materialite\" data-block-id=\"7f58112\"><style>.stk-7f58112 {margin-bottom:5px !important;}.stk-7f58112 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-7f58112 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-7f58112 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Review of the process of dual materiality<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-88ab5e5\" data-block-id=\"88ab5e5\"><style>.stk-88ab5e5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-88ab5e5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We audit the process of dual materiality, which is the foundation of the CSRD reporting.<br>We verify the methodology\u2019s compliance with the requirements of the ESRS 1 and EFRAG (identification of impacts, risks and opportunities).<br>We appreciate the robustness of the prioritization thresholds, the quality of the dialogue with stakeholders, and the comprehensiveness of the published topics.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f489288\" data-block-id=\"f489288\"><style>.stk-f489288-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-f489288 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f489288-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7fe9861\" data-v=\"4\" data-block-id=\"7fe9861\"><style>.stk-7fe9861-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-7fe9861-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-7fe9861-container:before{background-color:transparent !important;}.stk-7fe9861-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-7fe9861 {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-7fe9861-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7fe9861-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-7fe9861-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-5e02c04\" data-block-id=\"5e02c04\"><style>.stk-5e02c04 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-5e02c04\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-e-02-c-04-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-5-e-02-c-04-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 640 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM625 177L497 305c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L591 143c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3577b7c\" id=\"strong-strong-audit-des-esrs-et-de-la-taxonomie-europeenne-strong-strong\" data-block-id=\"3577b7c\"><style>.stk-3577b7c {margin-bottom:5px !important;}.stk-3577b7c .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-3577b7c .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-3577b7c .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong><strong>Audit of the ESRS and the European Taxonomy<\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-eb5c610\" data-block-id=\"eb5c610\"><style>.stk-eb5c610 {margin-bottom:0px !important;}.stk-eb5c610 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-eb5c610 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We conduct detailed tests on the published information, both qualitative and quantitative.<br>We verify compliance with the requirements of the ESRS (policies, actions, objectives and indicators), as well as the reliability of the data reported.<br>We also control the Taxonomy indicators (eligibility, alignment, DNSH) and their consistency with the consolidated financial statements.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6b9de86\" data-v=\"4\" data-block-id=\"6b9de86\"><style>.stk-6b9de86-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-6b9de86-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-6b9de86-container:before{background-color:transparent !important;}.stk-6b9de86-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-6b9de86 {flex:var(--stk-flex-grow, 1) 1 calc(33.333333333333336% - var(--stk-column-gap, 0px) * 2 \/ 3 ) !important;}}@media screen and (max-width:999px){.stk-6b9de86-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6b9de86-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-6b9de86-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-059d9e8\" data-block-id=\"059d9e8\"><style>.stk-059d9e8 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-059d9e8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-059-d-9-e-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-059-d-9-e-8-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M416 208c0 45.9-14.9 88.3-40 122.7L502.6 457.4c12.5 12.5 12.5 32.8 0 45.3s-32.8 12.5-45.3 0L330.7 376c-34.4 25.2-76.8 40-122.7 40C93.1 416 0 322.9 0 208S93.1 0 208 0S416 93.1 416 208zm-312 8v64c0 13.3 10.7 24 24 24s24-10.7 24-24l0-64c0-13.3-10.7-24-24-24s-24 10.7-24 24zm80-96V280c0 13.3 10.7 24 24 24s24-10.7 24-24V120c0-13.3-10.7-24-24-24s-24 10.7-24 24zm80 64v96c0 13.3 10.7 24 24 24s24-10.7 24-24V184c0-13.3-10.7-24-24-24s-24 10.7-24 24z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-594af95\" id=\"strong-revue-independante-et-conformite-du-reporting-strong\" data-block-id=\"594af95\"><style>.stk-594af95 {margin-bottom:5px !important;}.stk-594af95 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-594af95 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-594af95 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>Independent review and compliance of reporting<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-722033d\" data-block-id=\"722033d\"><style>.stk-722033d .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-722033d .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We verify the compliance of the sustainability report with the regulatory format (XHTML) and its preparation for XBRL tagging.<br>An independent review is carried out to ensure the quality of the work and the adequacy of the evidence collected.<br>This step guarantees the technical robustness and overall consistency of the conclusions.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b59b1fa\" data-v=\"4\" data-block-id=\"b59b1fa\"><style>.stk-b59b1fa-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;background-color:transparent !important;border-radius:8px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:var(u002du002dtheme-palette-color-5, #E7EBEE) !important;padding-top:55px !important;padding-right:45px !important;padding-bottom:50px !important;padding-left:45px !important;}.stk-b59b1fa-container:hover{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;box-shadow:0px 30px 50px 0px #5936c333 !important;border-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}.stk-b59b1fa-container:before{background-color:transparent !important;}.stk-b59b1fa-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-b59b1fa-container{padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b59b1fa-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-b59b1fa-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-1215ce8\" data-block-id=\"1215ce8\"><style>.stk-1215ce8 {margin-bottom:0px !important;}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-1215ce8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1215-ce-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-1215-ce-8-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M0 64C0 28.7 28.7 0 64 0H224V128c0 17.7 14.3 32 32 32H384V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V64zm384 64H256V0L384 128z\"\/><\/svg><\/div><\/span><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-25c0721\" id=\"strong-decision-et-emission-du-rapport-dassurance-strong\" data-block-id=\"25c0721\"><style>.stk-25c0721 {margin-bottom:5px !important;}.stk-25c0721 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-25c0721 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-25c0721 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>Decision and issuance of the insurance report<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f4987bf\" data-block-id=\"f4987bf\"><style>.stk-f4987bf {margin-bottom:0px !important;}.stk-f4987bf .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f4987bf .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">At the end of the mission, we present our conclusions to the governance bodies and issue an assurance report on sustainability reporting.<br>This report expresses our opinion on compliance with the ESRS, the European Taxonomy, and applicable regulatory requirements.<br>In accordance with regulatory requirements, mechanisms for appeal and the handling of claims are provided, ensuring the transparency of the process.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-1474e44\" data-block-id=\"1474e44\"><style>.stk-1474e44 {height:50px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-df06e0f stk-block-background\" data-block-id=\"df06e0f\"><style>.stk-df06e0f .stk--block-align-df06e0f{align-items:center !important;}.stk-df06e0f {background-color:#fffffe !important;padding-top:50px !important;padding-bottom:50px !important;}.stk-df06e0f:before{background-color:#fffffe !important;}.stk-df06e0f-column{--stk-column-gap:60px !important;row-gap:60px !important;}@media screen and (max-width:999px){.stk-df06e0f .stk--block-align-df06e0f{align-items:flex-start !important;}.stk-df06e0f {padding-top:70px !important;padding-bottom:70px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-df06e0f stk-block-content stk-content-align stk-df06e0f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cec8eae\" data-v=\"4\" data-block-id=\"cec8eae\"><style>.stk-cec8eae-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-cec8eae {flex:var(--stk-flex-grow, 1) 1 calc(34% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-cec8eae {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cec8eae-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cec8eae-inner-blocks\">\n<div class=\"wp-block-stackable-image alignfull stk-block-image stk-block stk-cd481fa\" data-block-id=\"cd481fa\"><style>.stk-cd481fa .stk-img-wrapper img{border-radius:10px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img fetchpriority=\"high\" decoding=\"async\" class=\"stk-img wp-image-2310\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-.webp\" width=\"1200\" height=\"800\" alt=\"Reporting CSRD Younes JAOUI POWNESS OTI Sustainability Auditor\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI-.webp 1200w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--300x200.webp 300w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--1024x683.webp 1024w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Younes-JAOUI--768x512.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-df1bcd6\" data-v=\"4\" data-block-id=\"df1bcd6\"><style>.stk-df1bcd6-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-df1bcd6 {flex:var(--stk-flex-grow, 1) 1 calc(66% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-df1bcd6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-df1bcd6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-df1bcd6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-b7ed0f7\" id=\"points-dattention\" data-block-id=\"b7ed0f7\"><style>.stk-b7ed0f7 {margin-bottom:20px !important;}.stk-b7ed0f7 .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-b7ed0f7 .stk-block-heading__text{font-size:30px !important;}}<\/style><h2 class=\"stk-block-heading__text\">Points to note<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-eabcb88 stk-block-background \/* Uniformiser Stackable avec Blocksy *\/ .stk-block .stk-block-content {  max-width: 1200px; margin-left: auto; margin-right: }\" data-block-id=\"eabcb88\"><style>.stk-eabcb88 .stk-block-icon-list-item__content{gap:10px !important;align-items:baseline !important;}.stk-eabcb88 {--stk-icon-list-column-count:2 !important;--stk-icon-list-column-gap:20px !important;--stk-icon-list-row-gap:15px !important;--stk-icon-list-marker-color:var(--theme-palette-color-9, #89c53a) !important;--stk-icon-list-icon-opacity:1 !important;--stk-icon-list-icon-size:17px !important;}.stk-eabcb88 ul, .stk-eabcb88 ol{padding-left:30px !important;}@media screen and (max-width:999px){.stk-eabcb88 {--stk-icon-list-column-count:2 !important;}}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-eabcb88\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48a208 208 0 1 1 0 416 208 208 0 1 1 0-416zm0 464A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209c9.4-9.4 9.4-24.6 0-33.9s-24.6-9.4-33.9 0l-111 111-47-47c-9.4-9.4-24.6-9.4-33.9 0s-9.4 24.6 0 33.9l64 64c9.4 9.4 24.6 9.4 33.9 0L369 209z\"\/><\/svg><\/g><\/defs><\/svg><div class=\"stk-block-icon-list__ul stk-block-icon-list--column\"><ul class=\"stk-block-icon-list__group\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-63a5261\" data-block-id=\"63a5261\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Justification for the \u00abnon-material\u00bb topics\u00bb<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ef2a584\" data-block-id=\"ef2a584\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The structure of the dual materiality (IRO)<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-b574f72\" data-block-id=\"b574f72\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The audit track for indicators<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ff56d57\" data-block-id=\"ff56d57\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The perimeter of the value chain<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-d3793fa\" data-block-id=\"d3793fa\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The coherence between \u00abFinance \u2013 Sustainability\u00bb<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-041e425\" data-block-id=\"041e425\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-eabcb88\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The political articulation \/ actions \/ targets<\/span><\/div><\/li>\n<\/ul><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-70a1106 \/* Uniformiser Stackable avec Blocksy *\/ .stk-block .stk-block-content {  max-width: 1200px; margin-left: auto; margin-right: }\" data-block-id=\"70a1106\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-70a1106-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-803940f stk-block-background .stk-block-content {  max-width: 1200px; margin-left: auto; margin-right: }\" data-v=\"4\" data-block-id=\"803940f\"><style>.stk-803940f {background-color:var(--theme-palette-color-11, #f3f8f5) !important;}.stk-803940f:before{background-color:var(--theme-palette-color-11, #f3f8f5) !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-803940f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-803940f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f1b9c97\" id=\"heading-placeholder\" data-block-id=\"f1b9c97\"><h2 class=\"stk-block-heading__text has-text-align-center\">Your obligations regarding the CSRD reporting: the essentials<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4a91e73\" data-block-id=\"4a91e73\"><style>.stk-4a91e73 {margin-bottom:40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">The CSRD directive transforms the management report into a structured, standardized and subject to independent verification support.<br>To be compliant, your publication must meet these key requirements:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8e0fa3f\" data-block-id=\"8e0fa3f\"><style>.stk-8e0fa3f {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-8e0fa3f-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-8e0fa3f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-839a0d6\" data-v=\"4\" data-block-id=\"839a0d6\"><style>.stk-839a0d6-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-839a0d6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-839a0d6-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-839a0d6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f047ec\" id=\"title-1-placeholder\" data-block-id=\"9f047ec\"><h3 class=\"stk-block-heading__text\">An integrated and standardized sustainability report<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-774c126\" data-v=\"4\" data-block-id=\"774c126\"><style>@media screen and (min-width:690px){.stk-774c126 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-774c126-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-774c126-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-557f904\" data-block-id=\"557f904\"><style>.stk-557f904 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-557f904 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">The sustainability information must be integrated into your management report, according to a structure compliant with the European ESRS standards.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f9891fd\" data-block-id=\"f9891fd\"><style>.stk-f9891fd {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-f9891fd-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f9891fd-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-15a8ecf\" data-v=\"4\" data-block-id=\"15a8ecf\"><style>.stk-15a8ecf-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-15a8ecf {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-15a8ecf-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-15a8ecf-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-eee7532\" id=\"title-2-placeholder\" data-block-id=\"eee7532\"><h3 class=\"stk-block-heading__text\">A justified analysis of dual materiality<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9e45edc\" data-v=\"4\" data-block-id=\"9e45edc\"><style>@media screen and (min-width:690px){.stk-9e45edc {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9e45edc-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9e45edc-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6ce1d3d\" data-block-id=\"6ce1d3d\"><style>.stk-6ce1d3d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-6ce1d3d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">The published (or not) topics must be based on a documented analysis of your impacts, as well as the associated financial risks and opportunities.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-2520887\" data-block-id=\"2520887\"><style>.stk-2520887 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-2520887-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-2520887-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4edac4b\" data-v=\"4\" data-block-id=\"4edac4b\"><style>.stk-4edac4b-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-4edac4b {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4edac4b-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-4edac4b-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ab377ea\" id=\"title-3-placeholder\" data-block-id=\"ab377ea\"><h3 class=\"stk-block-heading__text\">Mandatory independent verification<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3efc849\" data-v=\"4\" data-block-id=\"3efc849\"><style>@media screen and (min-width:690px){.stk-3efc849 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3efc849-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3efc849-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5b4a20f\" data-block-id=\"5b4a20f\"><style>.stk-5b4a20f .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-5b4a20f .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Your reporting must be verification by an accredited Independent Third-Party Body or an auditor, resulting in an assurance report attached to your publications.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-3cbb4bb\" data-block-id=\"3cbb4bb\"><style>.stk-3cbb4bb {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 0.67rem) !important;padding-bottom:var(--stk--preset--spacing--30, 0.67rem) !important;margin-bottom:0px !important;}.stk-3cbb4bb-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-3cbb4bb-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-44356e6\" data-v=\"4\" data-block-id=\"44356e6\"><style>.stk-44356e6-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-44356e6 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-44356e6-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-44356e6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-296f4bd\" id=\"title-4-placeholder\" data-block-id=\"296f4bd\"><h3 class=\"stk-block-heading__text\">To note<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-83c5933\" data-v=\"4\" data-block-id=\"83c5933\"><style>@media screen and (min-width:690px){.stk-83c5933 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-83c5933-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-83c5933-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ffc194b\" data-block-id=\"ffc194b\"><style>.stk-ffc194b .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-ffc194b .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Your report also incorporates the indicators required by the European Taxonomy (Article 8) and must be published in the digital format XHTML, in accordance with European dissemination requirements.<\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Automation and artificial intelligence can change the way companies produce their sustainability information. We analyze these issues in our article dedicated to <a href=\"https:\/\/powness.fr\/en_gb\/2025\/10\/11\/ia-et-rse\/?utm_source=chatgpt.com\">AI and CSR<\/a><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-0148ed8\" data-block-id=\"0148ed8\"><style>.stk-0148ed8 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 0.67rem) !important;padding-bottom:var(--stk--preset--spacing--30, 0.67rem) !important;margin-bottom:0px !important;}.stk-0148ed8-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-0148ed8-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-856253b\" data-v=\"4\" data-block-id=\"856253b\"><style>.stk-856253b-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-856253b {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-856253b-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-856253b-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9042867\" id=\"title-4-placeholder\" data-block-id=\"9042867\"><h3 class=\"stk-block-heading__text\">Your obligations<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-01f08ef\" data-v=\"4\" data-block-id=\"01f08ef\"><style>@media screen and (min-width:690px){.stk-01f08ef {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-01f08ef-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-01f08ef-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bbc3d34\" data-block-id=\"bbc3d34\"><style>.stk-bbc3d34 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-bbc3d34 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">\ud83d\udfe9 Make all the evidence available to the OTI<br>\ud83d\udfe9 Ensuring access to internal and external stakeholders<br>\ud83d\udfe9 Ensuring liaison with the auditors<br>\ud83d\udfe9 Integrate the insurance report into the management report<br>\ud83d\udfe9 Digital accessibility (XHTML format)<br>\ud83d\udfe9 Make the OTI report accessible on the company\u2019s website for at least 5 years<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-3893bdf \/* Uniformiser Stackable avec Blocksy *\/ .stk-block .stk-block-content {  max-width: 1200px; margin-left: auto; margin-right: }\" data-block-id=\"3893bdf\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-3893bdf-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9305989 stk-block-background .stk-block-content {  max-width: 1200px; margin-left: auto; margin-right: }\" data-v=\"4\" data-block-id=\"9305989\"><style>.stk-9305989 {background-color:var(--theme-palette-color-11, #f3f8f5) !important;}.stk-9305989:before{background-color:var(--theme-palette-color-11, #f3f8f5) !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9305989-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9305989-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-dd58952\" id=\"heading-placeholder\" data-block-id=\"dd58952\"><style>.stk-dd58952 {margin-bottom:2px !important;}<\/style><h2 class=\"stk-block-heading__text has-text-align-center\"><strong>OUR ETHICAL COMMITMENTS IN TERMS OF SUSTAINABILITY<\/strong><\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-ed7e176\" data-block-id=\"ed7e176\"><style>.stk-ed7e176 {border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;padding-top:var(--stk--preset--spacing--30, 20px) !important;padding-bottom:var(--stk--preset--spacing--30, 20px) !important;margin-bottom:0px !important;}.stk-ed7e176-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ed7e176-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b279712\" data-v=\"4\" data-block-id=\"b279712\"><style>.stk-b279712-inner-blocks{justify-content:center !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-b279712 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b279712-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-b279712-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-2f4242a\" id=\"title-1-placeholder\" data-block-id=\"2f4242a\"><h3 class=\"stk-block-heading__text has-text-align-center\">Our obligations as an OTI<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ce5ea4a\" data-v=\"4\" data-block-id=\"ce5ea4a\"><style>@media screen and (min-width:690px){.stk-ce5ea4a {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ce5ea4a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ce5ea4a-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bc9551c\" data-block-id=\"bc9551c\"><style>.stk-bc9551c .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-bc9551c .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">As part of its tasks of certifying information regarding sustainability, POWNESS-OTI applies the specific ethical requirements provided for by Decree No. 2026-176 of March 11, 2026, adapting the code of ethics for the profession of auditor to the task of certifying information regarding sustainability.<br>We strictly apply these principles in order to guarantee reliable, independent and compliant missions.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-b081e04\" data-block-id=\"b081e04\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-8218b65\" data-block-id=\"8218b65\"><style>.stk-8218b65 .stk-button{background:var(--theme-palette-color-9, #89c53a) !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/drive.google.com\/file\/d\/1IDwlP8f93fsU1M_cwOnnXYgZZG2T1zwb\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">Our commitment statement<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8761c8c stk-block-background\" data-block-id=\"8761c8c\"><style>.stk-8761c8c .stk--block-align-8761c8c{align-items:center !important;}.stk-8761c8c {border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:60px !important;padding-right:80px !important;padding-bottom:60px !important;padding-left:80px !important;}.stk-8761c8c-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-8761c8c {padding-top:50px !important;padding-right:40px !important;padding-bottom:50px !important;padding-left:40px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-8761c8c stk-block-content stk-content-align stk-8761c8c-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6e43f06\" data-v=\"4\" data-block-id=\"6e43f06\"><style>.stk-6e43f06-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-6e43f06 {flex:var(--stk-flex-grow, 1) 1 calc(81.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6e43f06-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6e43f06-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e1792fc\" id=\"vous-avez-une-question-sur-la-verification-csrd-br-powness-oti-vous-repond\" data-block-id=\"e1792fc\"><style>.stk-e1792fc .stk-block-heading__text{font-size:30px !important;color:var(u002du002dtheme-palette-color-8, #ffffff) !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-e1792fc .stk-block-heading__text{font-size:25px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-center-mobile\">Do you have a question about the CSRD verification?<br>POWNESS-OTI answers you<\/h2><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7dfb4c8\" data-v=\"4\" data-block-id=\"7dfb4c8\"><style>.stk-7dfb4c8-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-7dfb4c8 {flex:var(--stk-flex-grow, 1) 1 calc(18.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7dfb4c8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7dfb4c8-inner-blocks\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-d23d944\" data-block-id=\"d23d944\"><div class=\"stk-row stk-inner-blocks has-text-align-right has-text-align-center-mobile stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button has-text-align-center is-style-ghost stk-block stk-12b0f0c\" data-block-id=\"12b0f0c\"><style>.stk-12b0f0c {margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-12b0f0c .stk-button{padding-top:12px !important;padding-right:30px !important;padding-bottom:12px !important;padding-left:30px !important;background:#0f0e17 !important;}.stk-12b0f0c .stk-button:hover:after{background:var(--theme-palette-color-2, #5e3fde) !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-12b0f0c .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-12b0f0c .stk-button:before{border-style:solid !important;border-top-width:2px !important;border-right-width:2px !important;border-bottom-width:2px !important;border-left-width:2px !important;}.stk-12b0f0c .stk-button:hover:before{border-color:var(--theme-palette-color-2, #5e3fde) !important;}.stk-12b0f0c .stk-button__inner-text{color:#fffffe !important;}.stk-12b0f0c .stk-button:hover .stk-button__inner-text{color:var(--theme-palette-color-8, #ffffff) !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/powness.fr\/en_gb\/contact-oti\/#echangeons-sur-votre-projet-de-verification-par-votre-oti\"><span class=\"has-text-color stk-button__inner-text\">Contact Us<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-a4b05d1\" data-block-id=\"a4b05d1\"><style>.stk-a4b05d1 {height:100px !important;}@media screen and (max-width:999px){.stk-a4b05d1 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-84a6b7d\" data-block-id=\"84a6b7d\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-84a6b7d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8510546\" data-v=\"4\" data-block-id=\"8510546\"><style>.stk-8510546-container{margin-top:0px !important;margin-right:auto !important;margin-bottom:0px !important;margin-left:auto !important;max-width:55% !important;min-width:auto !important;}@media screen and (max-width:689px){.stk-8510546-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8510546-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8510546-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ae3e01d\" id=\"questions-frequentes-sur-la-verification-du-reporting-csrd\" data-block-id=\"ae3e01d\"><style>.stk-ae3e01d {margin-bottom:10px !important;}.stk-ae3e01d .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-ae3e01d .stk-block-heading__text{font-size:25px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-align-center\">Frequently asked questions about verification the CSRD reporting<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-084a1b2\" data-block-id=\"084a1b2\"><p class=\"stk-block-text__text has-text-align-center\">Understanding the role of the OTI and the requirements of independent verification<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-bbe1678\" data-block-id=\"bbe1678\"><style>.stk-bbe1678-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-bbe1678 {max-width:500px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}@media screen and (max-width:689px){.stk-bbe1678 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-bbe1678-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b6737f8\" data-v=\"4\" data-block-id=\"b6737f8\"><style>.stk-b6737f8-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-b6737f8 {border-top-left-radius:8px !important;border-top-right-radius:8px !important;border-bottom-right-radius:8px !important;border-bottom-left-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-b6737f8 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b6737f8-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-b6737f8-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f1a033d\" data-block-id=\"f1a033d\"><style>.stk-f1a033d .stk--block-align-f1a033d{align-items:center !important;}.stk-f1a033d {margin-bottom:25px !important;}.stk-f1a033d-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-f1a033d stk-block-content stk-content-align stk-f1a033d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8f47695\" data-v=\"4\" data-block-id=\"8f47695\"><style>.stk-8f47695-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-8f47695 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8f47695-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8f47695-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-fe7ef72\" data-block-id=\"fe7ef72\"><style>@media screen and (max-width:999px){.stk-fe7ef72 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-fe7ef72 .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img decoding=\"async\" class=\"stk-img wp-image-2312\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151139.webp\" width=\"762\" height=\"897\" alt=\"Reporting CSRD question to POWNESS OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151139.webp 762w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151139-255x300.webp 255w\" sizes=\"(max-width: 762px) 100vw, 762px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cc2dc0d\" data-v=\"4\" data-block-id=\"cc2dc0d\"><style>.stk-cc2dc0d-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-cc2dc0d {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-cc2dc0d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cc2dc0d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cc2dc0d-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ac72d10\" id=\"patricia-muller\" data-block-id=\"ac72d10\"><style>.stk-ac72d10 {margin-bottom:0px !important;}.stk-ac72d10 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">When does the OTI intervene in the CSRD calendar?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-efb628a8 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height\" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-568e1f72\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Read the answer <\/span><\/div><div class=\"uagb-faq-content\"><p>The verification is part of the publication schedule for your management report, with two key milestones:<br><strong>Upstream <\/strong>(preparation)<br>Exchange of information may take place before the closing date in order to understand your organization, your processes and your analysis of dual materiality.<br><strong>In the final phase<\/strong><br>The verification is carried out based on the finalized report, in order to allow the issuance of the opinion before publication.<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c44ea54\" data-v=\"4\" data-block-id=\"c44ea54\"><style>.stk-c44ea54-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-c44ea54 {border-top-left-radius:8px !important;border-top-right-radius:8px !important;border-bottom-right-radius:8px !important;border-bottom-left-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-c44ea54 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c44ea54-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-c44ea54-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-52bd918\" data-block-id=\"52bd918\"><style>.stk-52bd918 .stk--block-align-52bd918{align-items:center !important;}.stk-52bd918 {margin-bottom:25px !important;}.stk-52bd918-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-52bd918 stk-block-content stk-content-align stk-52bd918-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6c2b271\" data-v=\"4\" data-block-id=\"6c2b271\"><style>.stk-6c2b271-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-6c2b271 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6c2b271-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6c2b271-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-a23c60c\" data-block-id=\"a23c60c\"><style>@media screen and (max-width:999px){.stk-a23c60c .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-a23c60c .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img decoding=\"async\" class=\"stk-img wp-image-2313\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151201.webp\" width=\"729\" height=\"901\" alt=\"Reporting CSRD question to POWNESS OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151201.webp 729w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151201-243x300.webp 243w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-31fc585\" data-v=\"4\" data-block-id=\"31fc585\"><style>.stk-31fc585-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-31fc585 {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-31fc585 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-31fc585-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-31fc585-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5d1bf4b\" id=\"patricia-muller\" data-block-id=\"5d1bf4b\"><style>.stk-5d1bf4b {margin-bottom:0px !important;}.stk-5d1bf4b .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">What is the difference between limited and reasonable assurance?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-65cc17f\" data-block-id=\"65cc17f\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-65cc17f-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-aa753e9\" data-v=\"4\" data-block-id=\"aa753e9\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-aa753e9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-aa753e9-inner-blocks\"><div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-f8dd3620 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height\" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-46310f48\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Read the answer<\/span><\/div><div class=\"uagb-faq-content\"><p>The current regulation provides for limited assurance based on targeted work that leads to the conclusion that no significant abnormalities have been identified.<br>The reasonable assurance, provided at a later date, involves more extensive work and an increased level of verification, close to the standards of financial auditing.<br><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-56931c3\" data-v=\"4\" data-block-id=\"56931c3\"><style>.stk-56931c3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-56931c3 {border-radius:8px !important;overflow:hidden !important;box-shadow:0px 30px 80px 0px #c1c7d44d !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-56931c3 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-56931c3-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-56931c3-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-7f28f37\" data-block-id=\"7f28f37\"><style>.stk-7f28f37 .stk--block-align-7f28f37{align-items:center !important;}.stk-7f28f37 {margin-bottom:25px !important;}.stk-7f28f37-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-7f28f37 stk-block-content stk-content-align stk-7f28f37-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3f5f97d\" data-v=\"4\" data-block-id=\"3f5f97d\"><style>.stk-3f5f97d-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(22% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-3f5f97d {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3f5f97d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3f5f97d-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-18a2b36\" data-block-id=\"18a2b36\"><style>@media screen and (max-width:999px){.stk-18a2b36 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-18a2b36 .stk-img-wrapper{width:50px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-2314\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151227.webp\" width=\"905\" height=\"1092\" alt=\"Reporting CSRD question to POWNESS OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151227.webp 905w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151227-249x300.webp 249w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151227-849x1024.webp 849w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151227-768x927.webp 768w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3fac686\" data-v=\"4\" data-block-id=\"3fac686\"><style>.stk-3fac686-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-3fac686 {flex:var(--stk-flex-grow, 1) 1 calc(78% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-3fac686 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3fac686-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-3fac686-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-022d329\" id=\"patricia-muller\" data-block-id=\"022d329\"><style>.stk-022d329 {margin-bottom:0px !important;}.stk-022d329 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">What happens in the event of identified anomalies?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-07d5bcb4 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-false uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height\" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-27ccaa37\" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Read the answer<\/span><\/div><div class=\"uagb-faq-content\"><p>The identified elements are brought to the entity\u2019s attention so that it can, if necessary, make corrections or provide additional information.<br>The verification opinion is then prepared based on the available evidence.<br><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-6e8827c\" data-block-id=\"6e8827c\"><style>.stk-6e8827c {height:100px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-324c039 stk-block-background\" data-block-id=\"324c039\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-324c039-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-2b297fe stk-block-background\" data-v=\"4\" data-block-id=\"2b297fe\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-2b297fe-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2b297fe-inner-blocks\">\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8943646\" data-block-id=\"8943646\"><style>.stk-8943646 {margin-bottom:20px !important;}.stk-8943646 .stk-block-text__text{color:var(u002du002dtheme-palette-color-1, #7456f1) !important;font-weight:bold !important;}<\/style><p class=\"stk-block-text__text has-text-color\">Resources<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-604aaae\" id=\"cadre-normatif-et-criteres-de-verification-des-reporting-csrd\" data-block-id=\"604aaae\"><style>.stk-604aaae {margin-bottom:20px !important;}.stk-604aaae .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-604aaae .stk-block-heading__text{font-size:30px !important;}}<\/style><h2 class=\"stk-block-heading__text\">Regulatory framework and verification criteria for CSRD reporting<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e867c0f\" data-block-id=\"e867c0f\"><p class=\"stk-block-text__text\">The verification work is carried out based on a structured regulatory and methodological framework, allowing the compliance of sustainability reporting with applicable requirements to be assessed.<\/p><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8d11712 stk-block-background\" id=\"veille-csrd\" data-block-id=\"8d11712\"><style>.stk-8d11712 .stk--block-align-8d11712{align-items:center !important;}.stk-8d11712 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-8d11712:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4247671a !important;}.stk-8d11712:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-8d11712:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-8d11712-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-8d11712 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-8d11712 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-8d11712 stk-block-content stk-content-align stk-8d11712-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-efcd803\" data-v=\"4\" data-block-id=\"efcd803\"><style>.stk-efcd803-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(5.599999999999994% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-efcd803 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-efcd803-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-efcd803-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-ec30748\" data-block-id=\"ec30748\"><style>.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-ec30748 .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-ec30748 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-ec30748\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-ec-30748-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-ec-30748-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M121 32C91.6 32 66 52 58.9 80.5L1.9 308.4C.6 313.5 0 318.7 0 323.9V416c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V323.9c0-5.2-.6-10.4-1.9-15.5l-57-227.9C446 52 420.4 32 391 32H121zm0 64H391l48 192H387.8c-12.1 0-23.2 6.8-28.6 17.7l-14.3 28.6c-5.4 10.8-16.5 17.7-28.6 17.7H195.8c-12.1 0-23.2-6.8-28.6-17.7l-14.3-28.6c-5.4-10.8-16.5-17.7-28.6-17.7H73L121 96z\"\/><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c787ed7\" data-v=\"4\" data-block-id=\"c787ed7\"><style>.stk-c787ed7-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-c787ed7 {flex:var(--stk-flex-grow, 1) 1 calc(94.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-c787ed7 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c787ed7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c787ed7-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ba7def3\" id=\"cadre-reglementaire-csrd\" data-block-id=\"ba7def3\"><style>.stk-ba7def3 {margin-bottom:10px !important;}.stk-ba7def3 .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-ba7def3 .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Applicable regulatory framework<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cb6ff13\" data-block-id=\"cb6ff13\"><p class=\"stk-block-text__text\">The publication and verification obligations of the CSRD reporting are defined by a European and national regulatory framework.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:32022L2464\" target=\"_blank\" rel=\"noopener\">Directive (EU) 2022\/2464 (CSRD)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32020R0852\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2020\/852<\/a> (European taxonomy \u2013 Article 8)<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=OJ:L_202490408\" target=\"_blank\" rel=\"noopener\">Delegated acts relating to the ESRS standards \u2013 Delegated Regulation (EU) 2023\/2772 (ESRS)<\/a><\/li>\n\n\n\n<li>Commercial Code (transposition of the CSRD in French law) \u2013 <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559591\" target=\"_blank\" rel=\"noopener\">L. 232-6-3<\/a>; <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048872187\" target=\"_blank\" rel=\"noopener\">R. 232-8-4<\/a>; <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048532362\" target=\"_blank\" rel=\"noopener\">L. 821-40<\/a> and so on.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.tresor.economie.gouv.fr\/Articles\/2025\/10\/30\/quick-fix-des-esrs-la-commission-europeenne-apporte-des-ajustements-pour-les-entreprises-de-la-premiere-vague-de-la-csrd\" target=\"_blank\" rel=\"noreferrer noopener\">Quick fix for ESRs<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-edfbd82 stk-block-background\" data-block-id=\"edfbd82\"><style>.stk-edfbd82 .stk--block-align-edfbd82{align-items:center !important;}.stk-edfbd82 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-edfbd82:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4251671a !important;}.stk-edfbd82:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-edfbd82:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-edfbd82-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-edfbd82 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-edfbd82 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-edfbd82 stk-block-content stk-content-align stk-edfbd82-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7507370\" data-v=\"4\" data-block-id=\"7507370\"><style>.stk-7507370-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(6.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-7507370 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7507370-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7507370-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-406f5ff\" data-block-id=\"406f5ff\"><style>.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-406f5ff .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-406f5ff .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-406f5ff\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-406-f-5-ff-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-406-f-5-ff-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 192 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M48 80a48 48 0 1 1 96 0A48 48 0 1 1 48 80zM0 224c0-17.7 14.3-32 32-32H96c17.7 0 32 14.3 32 32V448h32c17.7 0 32 14.3 32 32s-14.3 32-32 32H32c-17.7 0-32-14.3-32-32s14.3-32 32-32H64V256H32c-17.7 0-32-14.3-32-32z\"\/><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-29b1abe\" data-v=\"4\" data-block-id=\"29b1abe\"><style>.stk-29b1abe-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-29b1abe {flex:var(--stk-flex-grow, 1) 1 calc(93.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-29b1abe {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-29b1abe-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-29b1abe-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-617002d\" id=\"referentiels-et-normes-applicables-au-reporting-csrd\" data-block-id=\"617002d\"><style>.stk-617002d {margin-bottom:10px !important;}.stk-617002d .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-617002d .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Benchmarks and standards applicable to CSRD reporting<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-52456c0\" data-block-id=\"52456c0\"><p class=\"stk-block-text__text\">The work is based on the European standards of CSR reporting and the associated technical frameworks.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/knowledgehub.efrag.org\/eng#2023-esrs\" target=\"_blank\" rel=\"noreferrer noopener\">ESRS standards<\/a> (European Sustainability Reporting Standards)<\/li>\n\n\n\n<li><a href=\"https:\/\/knowledgehub.efrag.org\/eng\" target=\"_blank\" rel=\"noreferrer noopener\">Implementation Guidance from EFRAG<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:32020R0852&amp;from=F\" target=\"_blank\" rel=\"noreferrer noopener\">European taxonomy (eligibility and alignment criteria)<\/a><\/li>\n\n\n\n<li>International Referendums (Interoperability): (<a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS S1 &amp; S2 (ISSB)<\/a>; <a href=\"https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/gri-standards-french-translations\/\" target=\"_blank\" rel=\"noreferrer noopener\">GRI<\/a> (Global Reporting Initiative); <a href=\"https:\/\/www.fsb-tcfd.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">TCFD<\/a> )<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8618fd0 stk-block-background\" data-block-id=\"8618fd0\"><style>.stk-8618fd0 .stk--block-align-8618fd0{align-items:center !important;}.stk-8618fd0 {background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:30px !important;padding-right:30px !important;padding-bottom:30px !important;padding-left:30px !important;}.stk-8618fd0:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4251671a !important;}.stk-8618fd0:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-8618fd0:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-8618fd0-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-8618fd0 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-8618fd0 {max-width:410px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center-tablet stk--block-align-8618fd0 stk-block-content stk-content-align stk-8618fd0-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-305a514\" data-v=\"4\" data-block-id=\"305a514\"><style>.stk-305a514-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(6.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-305a514 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-305a514-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-305a514-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-96cb02f\" data-block-id=\"96cb02f\"><style>.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-96cb02f .stk--svg-wrapper .stk--inner-svg{background-color:var(--theme-palette-color-9, #89c53a) !important;border-radius:50% !important;padding:20px !important;}@media screen and (max-width:999px){.stk-96cb02f .stk--svg-wrapper .stk--inner-svg svg:last-child{height:20px !important;width:20px !important;}}<\/style><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-96cb02f\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-96-cb-02-f-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-96-cb-02-f-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 384 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M14 2.2C22.5-1.7 32.5-.3 39.6 5.8L80 40.4 120.4 5.8c9-7.7 22.3-7.7 31.2 0L192 40.4 232.4 5.8c9-7.7 22.3-7.7 31.2 0L304 40.4 344.4 5.8c7.1-6.1 17.1-7.5 25.6-3.6s14 12.4 14 21.8V488c0 9.4-5.5 17.9-14 21.8s-18.5 2.5-25.6-3.6L304 471.6l-40.4 34.6c-9 7.7-22.3 7.7-31.2 0L192 471.6l-40.4 34.6c-9 7.7-22.3 7.7-31.2 0L80 471.6 39.6 506.2c-7.1 6.1-17.1 7.5-25.6 3.6S0 497.4 0 488V24C0 14.6 5.5 6.1 14 2.2zM96 144c-8.8 0-16 7.2-16 16s7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96zM80 352c0 8.8 7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96c-8.8 0-16 7.2-16 16zM96 240c-8.8 0-16 7.2-16 16s7.2 16 16 16H288c8.8 0 16-7.2 16-16s-7.2-16-16-16H96z\"\/><\/svg><\/div><\/span><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4f18ba3\" data-v=\"4\" data-block-id=\"4f18ba3\"><style>.stk-4f18ba3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-4f18ba3 {flex:var(--stk-flex-grow, 1) 1 calc(93.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width:690px) and (max-width:999px){.stk-4f18ba3 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4f18ba3-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4f18ba3-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4a44959\" id=\"strong-referentiels-de-verification-et-doctrine-professionnelle-strong\" data-block-id=\"4a44959\"><style>.stk-4a44959 {margin-bottom:10px !important;}.stk-4a44959 .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-4a44959 .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\"><strong>Reference points for verification and professional doctrine<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-56f3954\" data-block-id=\"56f3954\"><p class=\"stk-block-text__text\">The mission is carried out in accordance with the requirements applicable to independent third-party organizations.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.boutique.afnor.org\/fr-fr\/norme\/nf-en-iso-iec-17029\/evaluation-de-la-conformite-principes-generaux-et-exigences-pour-les-organi\/fa194325\/84269\" target=\"_blank\" rel=\"noreferrer noopener\">ISO\/IEC 17029 standard (Validation and Verification)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/h2a-france.org\/wp-content\/uploads\/2026\/01\/H2A-CSRD-Lignes-directrices-Certification-durabilite-Janvier-2026.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">H2A guidelines (CSRD verification \u2013 January 2026)<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-012b22a\" data-block-id=\"012b22a\"><style>.stk-012b22a {height:0px !important;}@media screen and (max-width:999px){.stk-012b22a {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-0040e89\" data-block-id=\"0040e89\"><style>.stk-0040e89 {height:130px !important;}@media screen and (max-width:999px){.stk-0040e89 {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-1277b19 stk-block-background\" data-block-id=\"1277b19\"><style>.stk-1277b19 {align-items:flex-end !important;max-width:1600px !important;min-width:auto !important;padding-top:0px !important;padding-right:0px !important;padding-bottom:0px !important;padding-left:0px !important;margin-right:auto !important;margin-bottom:14px !important;margin-left:auto !important;display:flex !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1277b19-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-421c103 stk-block-background stk--has-background-overlay\" data-v=\"4\" data-block-id=\"421c103\"><style>.stk-421c103-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-421c103 {background-color:transparent !important;background-image:url(https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Equipe-POWNESS-OTI.webp) !important;background-position:center center !important;background-repeat:no-repeat !important;background-size:cover !important;background-blend-mode:initial !important;border-top-left-radius:10px !important;border-top-right-radius:10px !important;border-bottom-right-radius:10px !important;border-bottom-left-radius:10px !important;overflow:hidden !important;padding-top:100px !important;padding-right:300px !important;padding-bottom:100px !important;padding-left:300px !important;}.stk-421c103:before{opacity:0 !important;background-image:linear-gradient(90deg,  0%, rgba(0,0,0,0) 100%) !important;}@media screen and (max-width:999px){.stk-421c103 {padding-top:80px !important;padding-right:150px !important;padding-bottom:80px !important;padding-left:150px !important;}}@media screen and (max-width:689px){.stk-421c103 {padding-top:60px !important;padding-right:50px !important;padding-bottom:60px !important;padding-left:50px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-421c103-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-421c103-inner-blocks\">\n<div class=\"wp-block-stackable-button-group alignwide stk-block-button-group stk-block stk-29bed1e\" data-block-id=\"29bed1e\"><style>.stk-29bed1e .stk-button-group{flex-direction:column !important;align-items:center !important;}.stk-29bed1e .stk-block{flex-basis:auto !important;}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button has-text-align-center is-style-ghost stk-block stk-2ef11cd\" data-block-id=\"2ef11cd\"><style>.stk-2ef11cd {margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-2ef11cd .stk-button{padding-top:12px !important;padding-right:30px !important;padding-bottom:12px !important;padding-left:30px !important;background:#0f0e17 !important;}.stk-2ef11cd .stk-button:hover:after{background:var(--theme-palette-color-2, #5e3fde) !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-2ef11cd .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-2ef11cd .stk-button:before{border-style:solid !important;border-top-width:2px !important;border-right-width:2px !important;border-bottom-width:2px !important;border-left-width:2px !important;}.stk-2ef11cd .stk-button:hover:before{border-color:var(--theme-palette-color-2, #5e3fde) !important;}.stk-2ef11cd .stk-button__inner-text{color:#fffffe !important;}.stk-2ef11cd .stk-button:hover .stk-button__inner-text{color:var(--theme-palette-color-8, #ffffff) !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/powness.fr\/en_gb\/contact-oti\/#echangeons-sur-votre-projet-de-verification-par-votre-oti\"><span class=\"has-text-color stk-button__inner-text\">Contact Us<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-5d21ee2\" data-block-id=\"5d21ee2\"><style>.stk-5d21ee2 {height:277px !important;}<\/style><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Comment nous v\u00e9rifions votre reporting CSRD Une m\u00e9thodologie conforme \u00e0 l\u2019ISO 17029, articulant les exigences de la H2A et les normes ESRS pour appr\u00e9cier la fiabilit\u00e9, la coh\u00e9rence et la conformit\u00e9 de votre communication extra-financi\u00e8re. 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