{"id":747,"date":"2026-02-19T14:37:09","date_gmt":"2026-02-19T14:37:09","guid":{"rendered":"https:\/\/powness.fr\/?page_id=747"},"modified":"2026-08-30T09:48:00","modified_gmt":"2026-08-30T07:48:00","slug":"esg-indicators-indicate-a-weak-audit","status":"publish","type":"page","link":"https:\/\/powness.fr\/en_gb\/audit-rse-indicateurs-esg-oti\/","title":{"rendered":"ESG Indicators"},"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:140px !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-9d25175\" data-block-id=\"9d25175\"><style>.stk-9d25175 {margin-bottom:40px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-9d25175-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-355d12c\" data-v=\"4\" data-block-id=\"355d12c\"><style>.stk-355d12c-container{margin-top:0px !important;margin-right:auto !important;margin-bottom:0px !important;margin-left:auto !important;max-width:64% !important;min-width:auto !important;}@media screen and (max-width:689px){.stk-355d12c-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-355d12c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-355d12c-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-cf02387\" id=\"audit-rse-omment-nous-verifionms-vos-indicateurs-esg-et-vsme\" data-block-id=\"cf02387\"><style>.stk-cf02387 {margin-bottom:10px !important;}.stk-cf02387 .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-cf02387 .stk-block-heading__text{font-size:25px !important;}}<\/style><h1 class=\"stk-block-heading__text has-text-align-center\">CSR Audit: How we verify your ESG and VS indicators (former VSME)<\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2383209\" data-block-id=\"2383209\"><p class=\"stk-block-text__text has-text-align-center\">A methodology compliant with ISO 17029, allowing the reliability, consistency and traceability of the ESG information published to be assessed, in line with the VS (former VSME) frameworks and market practices.<\/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-e08b614\" data-block-id=\"e08b614\"><style>.stk-e08b614 {margin-bottom:30px !important;}.stk-e08b614-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-e08b614 {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-e08b614-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fc9c699\" data-v=\"4\" data-block-id=\"fc9c699\"><style>.stk-fc9c699-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-fc9c699-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-fc9c699-container:before{background-color:transparent !important;}.stk-fc9c699-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-fc9c699 {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-fc9c699-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-fc9c699-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-fc9c699-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-2967449\" id=\"pre-engagement-et-definition-du-perimetre\" data-block-id=\"2967449\"><style>.stk-2967449 {margin-bottom:5px !important;}.stk-2967449 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-2967449 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-2967449 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Pre-engagement and defining the perimeter<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d560ff0\" data-block-id=\"d560ff0\"><style>.stk-d560ff0 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-d560ff0 .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 selected module (Basic or Comprehensive), the consolidation perimeter (entity or group), as well as the nature of the activities in accordance with the applicable reference frameworks.<br>This step allows defining an intervention framework that is proportionate to the size and maturity of the organization.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c449828\" data-v=\"4\" data-block-id=\"c449828\"><style>.stk-c449828-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-c449828-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-c449828-container:before{background-color:transparent !important;}.stk-c449828-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-c449828 {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-c449828-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-c449828-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-c449828-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-f7effd5\" id=\"analyse-des-risques-et-materialite-proportionnee\" data-block-id=\"f7effd5\"><style>.stk-f7effd5 {margin-bottom:5px !important;}.stk-f7effd5 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f7effd5 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-f7effd5 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Risk analysis and proportionate materiality<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f8ab3aa\" data-block-id=\"f8ab3aa\"><style>.stk-f8ab3aa .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-f8ab3aa .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We evaluate the processes for collecting and producing ESG data.<br>The risk analysis focuses on the applicability and reliability of the selected indicators.<br>It allows identifying the areas at risk of significant anomalies, notably in environmental (energy, emissions) and social (staff, accidents) data, in order to structure an appropriate verification plan.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f0a9bcb\" data-v=\"4\" data-block-id=\"f0a9bcb\"><style>.stk-f0a9bcb-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-f0a9bcb-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-f0a9bcb-container:before{background-color:transparent !important;}.stk-f0a9bcb-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-f0a9bcb-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-f0a9bcb-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-f0a9bcb-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-8da4059\" id=\"revue-de-la-coherence-avec-les-referentiels\" data-block-id=\"8da4059\"><style>.stk-8da4059 {margin-bottom:5px !important;}.stk-8da4059 .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-8da4059 .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-8da4059 .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Review of consistency with the reference frameworks<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-84872b5\" data-block-id=\"84872b5\"><style>.stk-84872b5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-84872b5 .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">We analyze the structure of the reporting to assess its alignment with the principles of the Voluntary Standard VS (former VSME).<br>We verify the relevance, consistency and comprehensibility of the published information, as well as their suitability with sectoral reference frameworks and, where appropriate, with the expectations of financial partners.<\/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-e6ceb12\" data-block-id=\"e6ceb12\"><style>.stk-e6ceb12 {margin-bottom:0px !important;}.stk-e6ceb12-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-e6ceb12 {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-e6ceb12-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-67080b5\" data-v=\"4\" data-block-id=\"67080b5\"><style>.stk-67080b5-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-67080b5-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-67080b5-container:before{background-color:transparent !important;}.stk-67080b5-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-67080b5 {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-67080b5-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-67080b5-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-67080b5-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-a258fae\" id=\"audit-des-indicateurs-et-des-methodes-de-calcul\" data-block-id=\"a258fae\"><style>.stk-a258fae {margin-bottom:5px !important;}.stk-a258fae .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-a258fae .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-a258fae .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Audit of indicators and calculation methods<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-368f5ea\" data-block-id=\"368f5ea\"><style>.stk-368f5ea {margin-bottom:0px !important;}.stk-368f5ea .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-368f5ea .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 ESG indicators.<br>The work includes, among other things:<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the reliability of environmental data (energy, Scope 1 and 2 emissions)<\/li>\n\n\n\n<li>the consistency of the calculation methods and the factors used<\/li>\n\n\n\n<li>the accuracy of the social indicators (staff numbers, accidents, ratios)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These checks are carried out using traceable evidence.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a0e5155\" data-v=\"4\" data-block-id=\"a0e5155\"><style>.stk-a0e5155-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-a0e5155-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-a0e5155-container:before{background-color:transparent !important;}.stk-a0e5155-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (min-width:690px) and (max-width:999px){.stk-a0e5155 {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-a0e5155-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-a0e5155-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-a0e5155-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-3b9707e\" id=\"revue-independante-et-fiabilite-des-elements-probants\" data-block-id=\"3b9707e\"><style>.stk-3b9707e {margin-bottom:5px !important;}.stk-3b9707e .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-3b9707e .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-3b9707e .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Independent review and reliability of the evidence<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2f348aa\" data-block-id=\"2f348aa\"><style>.stk-2f348aa .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-2f348aa .stk-block-text__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">An independent review is conducted to ensure the quality and adequacy of the evidence collected.<br>We verify the consistency of the data with the source documents (invoices, registers, internal systems), as well as their relationship with the other information published by the company.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8a90ab0\" data-v=\"4\" data-block-id=\"8a90ab0\"><style>.stk-8a90ab0-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-8a90ab0-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-8a90ab0-container:before{background-color:transparent !important;}.stk-8a90ab0-container:hover:before{background-color:var(u002du002dtheme-palette-color-1, #7456f1) !important;}@media screen and (max-width:999px){.stk-8a90ab0-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-8a90ab0-container stk-hover-parent\"><div class=\"has-text-align-center-mobile stk-block-content stk-inner-blocks stk-8a90ab0-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-abd035e\" id=\"emission-de-la-declaration-de-verification\" data-block-id=\"abd035e\"><style>.stk-abd035e {margin-bottom:5px !important;}.stk-abd035e .stk-block-heading__text{font-size:20px !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-abd035e .stk-block-heading__text{color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}@media screen and (max-width:999px){.stk-abd035e .stk-block-heading__text{font-size:20px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Issuance of the verification statement<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cb89430\" data-block-id=\"cb89430\"><style>.stk-cb89430 .stk-block-text__text{color:var(u002du002dtheme-palette-color-3, #4d5d6d) !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-cb89430 .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 work, a verification statement is issued, expressing a conclusion regarding the reliability and consistency of the reporting in relation to the chosen framework.<br>This statement is based exclusively on the evidence available at the time of issuance.<\/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-9f7d701\" data-block-id=\"9f7d701\"><style>.stk-9f7d701 {height:60px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-6e70b40 stk-block-background\" data-block-id=\"6e70b40\"><style>.stk-6e70b40 .stk--block-align-6e70b40{align-items:center !important;}.stk-6e70b40 {background-color:#fffffe !important;padding-top:50px !important;padding-bottom:50px !important;}.stk-6e70b40:before{background-color:#fffffe !important;}.stk-6e70b40-column{--stk-column-gap:60px !important;row-gap:60px !important;}@media screen and (max-width:999px){.stk-6e70b40 .stk--block-align-6e70b40{align-items:flex-start !important;}.stk-6e70b40 {padding-top:70px !important;padding-bottom:70px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-6e70b40 stk-block-content stk-content-align stk-6e70b40-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9798ffd\" data-v=\"4\" data-block-id=\"9798ffd\"><style>.stk-9798ffd-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-9798ffd {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-9798ffd {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-9798ffd-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9798ffd-inner-blocks\">\n<div class=\"wp-block-stackable-image alignfull stk-block-image stk-block stk-e32566f\" data-block-id=\"e32566f\"><style>.stk-e32566f .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\" 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-5c0d3ee\" data-v=\"4\" data-block-id=\"5c0d3ee\"><style>.stk-5c0d3ee-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-5c0d3ee {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-5c0d3ee {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-5c0d3ee-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5c0d3ee-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3cd7947\" id=\"points-dattention\" data-block-id=\"3cd7947\"><style>.stk-3cd7947 {margin-bottom:20px !important;}.stk-3cd7947 .stk-block-heading__text{font-size:45px !important;line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-3cd7947 .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-679b54b stk-block-background\" data-block-id=\"679b54b\"><style>.stk-679b54b .stk-block-icon-list-item__content{gap:10px !important;align-items:baseline !important;}.stk-679b54b {--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-679b54b ul, .stk-679b54b ol{padding-left:30px !important;}@media screen and (max-width:999px){.stk-679b54b {--stk-icon-list-column-count:2 !important;}}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-679b54b\"><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-622de7f\" data-block-id=\"622de7f\"><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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The selection of the module and the applicability of the data<\/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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The rigor of environmental calculations<\/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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Traceability of social data<\/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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Documentation of practices and policies (B2)<\/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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Consistency with the financial statements<\/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-679b54b\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">The connectivity of the value chain (Comprehensive Module)<\/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\" 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\" data-v=\"4\" data-block-id=\"803940f\"><style>.stk-803940f {background-color:var(--theme-palette-color-11, #f3f8f5) !important;max-width:1600px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !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\">Verification of ESG indicators for your EcoVadis assessment<\/h2><\/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\">Are you preparing or renewing your EcoVadis assessment?<\/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 quality and traceability of the ESG data used to document your commitments is an essential issue.<br>POWNESS independently verifies the environmental, social and governance indicators that your company wishes to present as part of its EcoVadis assessment.<br>Our work may include, among other things, the reliability of the published data, the consistency of the calculation methods, the traceability of the evidence, and the consistency between the indicators reported and the company\u2019s source documents.<\/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\">Independent verification thus helps to strengthen the reliability of the ESG information presented in your EcoVadis approach.<\/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<ul class=\"wp-block-list\">\n<li>GHG emissions, energy and other environmental indicators;<\/li>\n\n\n\n<li>Staffing, health and safety and social indicators;<\/li>\n\n\n\n<li>Ethical and governance practices;<\/li>\n\n\n\n<li>Indicators related to responsible purchasing and the value chain.<\/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-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\">POWNESS-OTI can carry out an independent verification of the ESG indicators and the evidence mobilized by the company as part of its EcoVadis approach. The mission focuses on the reliability, consistency, and traceability of the information examined. POWNESS does not assign the EcoVadis rating.<\/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-0b1ea8b\" data-block-id=\"0b1ea8b\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-0b1ea8b-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-93ca7f2 stk-block-background\" data-v=\"4\" data-block-id=\"93ca7f2\"><style>.stk-93ca7f2 {background-color:var(--theme-palette-color-11, #f3f8f5) !important;max-width:1600px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}.stk-93ca7f2:before{background-color:var(--theme-palette-color-11, #f3f8f5) !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-93ca7f2-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-93ca7f2-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-46c9d66\" id=\"heading-placeholder\" data-block-id=\"46c9d66\"><h2 class=\"stk-block-heading__text has-text-align-center\">Your ESG Voluntary Standard VS (formerly VSME): the essentials about the CSR audit<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ff82316\" data-block-id=\"ff82316\"><style>.stk-ff82316 {margin-bottom:40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">The VS (formerly VSME) standard allows non-listed SMEs to structure their sustainability communication in order to meet the growing expectations of their financial partners, investors, and clients. Your reporting is based on these structuring principles:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-8b71a0e\" data-block-id=\"8b71a0e\"><style>.stk-8b71a0e {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-8b71a0e-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-8b71a0e-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-853634c\" data-v=\"4\" data-block-id=\"853634c\"><style>.stk-853634c-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-853634c {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-853634c-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-853634c-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3e70b9a\" id=\"title-1-placeholder\" data-block-id=\"3e70b9a\"><h3 class=\"stk-block-heading__text\">Modular and proportionate reporting<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5aee763\" data-v=\"4\" data-block-id=\"5aee763\"><style>@media screen and (min-width:690px){.stk-5aee763 {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-5aee763-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5aee763-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5277cb8\" data-block-id=\"5277cb8\"><style>.stk-5277cb8 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-5277cb8 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">The VS (formerly VSME) device adapts to the size and maturity of the company through two levels:<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Basic Module<\/strong> : cornerstone of essential indicators<\/li>\n\n\n\n<li><strong>Comprehensive Module<\/strong> Additional information, notably expected by the financial partners<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e8043e3\" data-block-id=\"e8043e3\"><p class=\"stk-block-text__text\">The information covers environmental, social and governance issues.<\/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-911f710\" data-block-id=\"911f710\"><style>.stk-911f710 {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-911f710-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-911f710-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5b551c2\" data-v=\"4\" data-block-id=\"5b551c2\"><style>.stk-5b551c2-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-5b551c2 {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-5b551c2-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-5b551c2-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-20a26eb\" id=\"title-2-placeholder\" data-block-id=\"20a26eb\"><h3 class=\"stk-block-heading__text\">Indicators based on applicability<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6cff6dc\" data-v=\"4\" data-block-id=\"6cff6dc\"><style>@media screen and (min-width:690px){.stk-6cff6dc {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-6cff6dc-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6cff6dc-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b2bb64d\" data-block-id=\"b2bb64d\"><style>.stk-b2bb64d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-b2bb64d .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">Reporting is based on the publication of relevant indicators in relation to your activity.<br>The information presented must be consistent with your business model, sector (NACE), and specific issues, and can be supplemented by indicators specific to your strategy.<\/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-85f9527\" data-block-id=\"85f9527\"><style>.stk-85f9527 {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-85f9527-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-85f9527-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-18cf4c6\" data-v=\"4\" data-block-id=\"18cf4c6\"><style>.stk-18cf4c6-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-18cf4c6 {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-18cf4c6-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-18cf4c6-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f5ad7d\" id=\"title-3-placeholder\" data-block-id=\"9f5ad7d\"><h3 class=\"stk-block-heading__text\">A voluntary 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-6b71fd2\" data-v=\"4\" data-block-id=\"6b71fd2\"><style>@media screen and (min-width:690px){.stk-6b71fd2 {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-6b71fd2-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6b71fd2-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-df05269\" data-block-id=\"df05269\"><style>.stk-df05269 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-df05269 .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">The use of verification by an independent third-party body, in accordance with ISO 17029, allows the reliability and consistency of the published information to be assessed.<br>This approach meets the expectations of transparency and credibility expressed by the economic partners.<\/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-075d5a4\" data-block-id=\"075d5a4\"><style>.stk-075d5a4 {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-075d5a4-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-075d5a4-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6897a94\" data-v=\"4\" data-block-id=\"6897a94\"><style>.stk-6897a94-inner-blocks{justify-content:space-between !important;flex-wrap:wrap !important;}@media screen and (min-width:690px){.stk-6897a94 {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-6897a94-container stk--no-background stk--no-padding\"><div class=\"stk--block-horizontal-flex stk--column-flex stk-block-content stk-inner-blocks stk-6897a94-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-8f2226b\" id=\"title-4-placeholder\" data-block-id=\"8f2226b\"><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-c1c30a9\" data-v=\"4\" data-block-id=\"c1c30a9\"><style>@media screen and (min-width:690px){.stk-c1c30a9 {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-c1c30a9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c1c30a9-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2b4cf7a\" data-block-id=\"2b4cf7a\"><style>.stk-2b4cf7a .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}@media screen and (max-width:999px){.stk-2b4cf7a .stk-block-text__text{font-size:var(--stk--preset--font-size--medium, 1rem) !important;}}<\/style><p class=\"stk-block-text__text\">The reporting can be presented independently or integrated into the management report.<br>It is generally prepared on an annual basis, in line with the financial statements, and includes comparative information from the second year onwards.<\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The growing use of artificial intelligence in data collection and analysis also raises new traceability issues. See our analysis on <a href=\"https:\/\/powness.fr\/en_gb\/2025\/10\/11\/ia-et-rse\/?utm_source=chatgpt.com\">AI and CSR issues<\/a><\/p>\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-1e56c5d stk-block-background\" data-block-id=\"1e56c5d\"><style>.stk-1e56c5d .stk--block-align-1e56c5d{align-items:center !important;}.stk-1e56c5d {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-1e56c5d-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:689px){.stk-1e56c5d {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-1e56c5d stk-block-content stk-content-align stk-1e56c5d-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c34e1ae\" data-v=\"4\" data-block-id=\"c34e1ae\"><style>.stk-c34e1ae-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-c34e1ae {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-c34e1ae-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c34e1ae-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7f607ef\" id=\"vous-avez-une-question-sur-la-verification-volontaire-des-indicateurs-esg-br-powness-oti-vous-repond-sur-laudit-rse\" data-block-id=\"7f607ef\"><style>.stk-7f607ef .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-7f607ef .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 voluntary verification of ESG indicators?<br>POWNESS-OTI answers your questions about the CSR audit<\/h2><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9dd352c\" data-v=\"4\" data-block-id=\"9dd352c\"><style>.stk-9dd352c-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-9dd352c {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-9dd352c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9dd352c-inner-blocks\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-5097baa\" data-block-id=\"5097baa\"><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-f3ac52c\" data-block-id=\"f3ac52c\"><style>.stk-f3ac52c {height:100px !important;}@media screen and (max-width:999px){.stk-f3ac52c {height:70px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-df825b1\" data-block-id=\"df825b1\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-df825b1-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ad00faa\" data-v=\"4\" data-block-id=\"ad00faa\"><style>.stk-ad00faa-container{margin-top:0px !important;margin-right:auto !important;margin-bottom:0px !important;margin-left:auto !important;max-width:48% !important;min-width:auto !important;}@media screen and (max-width:689px){.stk-ad00faa-container{max-width:100% !important;min-width:auto !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ad00faa-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ad00faa-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-6fc9747\" id=\"vos-questions-les-plus-frequentes-sur-la-verification-volontaire\" data-block-id=\"6fc9747\"><style>.stk-6fc9747 {margin-bottom:10px !important;}.stk-6fc9747 .stk-block-heading__text{line-height:1.3em !important;font-weight:800 !important;}@media screen and (max-width:999px){.stk-6fc9747 .stk-block-heading__text{font-size:25px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-align-center\">Your most frequently asked questions about voluntary verification:<\/h2><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-4eb6db3\" data-block-id=\"4eb6db3\"><style>.stk-4eb6db3-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-4eb6db3 {max-width:500px !important;min-width:auto !important;margin-right:auto !important;margin-left:auto !important;}}@media screen and (max-width:689px){.stk-4eb6db3 {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-4eb6db3-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c3a6b87\" data-v=\"4\" data-block-id=\"c3a6b87\"><style>.stk-c3a6b87-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-c3a6b87 {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-c3a6b87 {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-c3a6b87-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-c3a6b87-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-b79e691\" data-block-id=\"b79e691\"><style>.stk-b79e691 .stk--block-align-b79e691{align-items:center !important;}.stk-b79e691 {margin-bottom:25px !important;}.stk-b79e691-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-b79e691 stk-block-content stk-content-align stk-b79e691-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-85fa387\" data-v=\"4\" data-block-id=\"85fa387\"><style>.stk-85fa387-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-85fa387 {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-85fa387 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-85fa387 {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-85fa387-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-85fa387-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-da41a20\" data-block-id=\"da41a20\"><style>@media screen and (max-width:999px){.stk-da41a20 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-da41a20 .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-2327\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151448.webp\" width=\"845\" height=\"1090\" alt=\"CSR Audit: question about VSME, POWNESS-OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151448.webp 845w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151448-233x300.webp 233w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151448-794x1024.webp 794w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151448-768x991.webp 768w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/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-6259679\" data-v=\"4\" data-block-id=\"6259679\"><style>.stk-6259679-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-6259679 {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-6259679 {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-6259679-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6259679-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-019efd8\" id=\"patricia-muller\" data-block-id=\"019efd8\"><style>.stk-019efd8 {margin-bottom:0px !important;}.stk-019efd8 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">Does the VSME standard meet the expectations of banks and large clients?<\/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 VSME standard was designed to structure the sustainability reporting of SMEs in line with the European ESRS standards.<br>The Comprehensive module, among other things, allows the integration of information expected by financial partners and stakeholders in the value chain.<br>It thus forms a common reference framework, facilitating the readability and comparability of the published information.<\/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-db055b9\" data-v=\"4\" data-block-id=\"db055b9\"><style>.stk-db055b9-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-db055b9 {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-db055b9 {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-db055b9-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-db055b9-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-c9812a7\" data-block-id=\"c9812a7\"><style>.stk-c9812a7 .stk--block-align-c9812a7{align-items:center !important;}.stk-c9812a7 {margin-bottom:25px !important;}.stk-c9812a7-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-c9812a7 stk-block-content stk-content-align stk-c9812a7-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-184e558\" data-v=\"4\" data-block-id=\"184e558\"><style>.stk-184e558-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-184e558 {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-184e558 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-184e558 {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-184e558-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-184e558-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-ee78a88\" data-block-id=\"ee78a88\"><style>@media screen and (max-width:999px){.stk-ee78a88 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-ee78a88 .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-2328\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151516.webp\" width=\"865\" height=\"1082\" alt=\"CSR Audit: question about the voluntary verification of indicators, POWNESS-OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151516.webp 865w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151516-240x300.webp 240w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151516-819x1024.webp 819w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151516-768x961.webp 768w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/><\/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-2e0a608\" data-v=\"4\" data-block-id=\"2e0a608\"><style>.stk-2e0a608-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-2e0a608 {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-2e0a608 {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-2e0a608-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2e0a608-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dafcc32\" id=\"patricia-muller\" data-block-id=\"dafcc32\"><style>.stk-dafcc32 {margin-bottom:0px !important;}.stk-dafcc32 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\">What is the point of an independent verification in a voluntary framework?<\/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>Verification by an independent third-party body allows for an assessment of the reliability and consistency of the published information.<br>It is based on the analysis of data, calculation methods and associated evidence, in accordance with the requirements of ISO 17029.<br>It meets the expectations of transparency expressed by economic partners, without changing the voluntary nature of reporting.<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-7581317\" data-v=\"4\" data-block-id=\"7581317\"><style>.stk-7581317-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}.stk-7581317 {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-7581317 {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-7581317-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center-tablet stk-block-content stk-inner-blocks stk-7581317-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-a6dda3e\" data-block-id=\"a6dda3e\"><style>.stk-a6dda3e .stk--block-align-a6dda3e{align-items:center !important;}.stk-a6dda3e {margin-bottom:25px !important;}.stk-a6dda3e-column{--stk-column-gap:20px !important;row-gap:20px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-a6dda3e stk-block-content stk-content-align stk-a6dda3e-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-39d89b9\" data-v=\"4\" data-block-id=\"39d89b9\"><style>.stk-39d89b9-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-39d89b9 {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-39d89b9 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-39d89b9 {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-39d89b9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-39d89b9-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-892d7e8\" data-block-id=\"892d7e8\"><style>@media screen and (max-width:999px){.stk-892d7e8 .stk-img-wrapper{width:60px !important;}}@media screen and (max-width:689px){.stk-892d7e8 .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-2329\" src=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151543.webp\" width=\"903\" height=\"1082\" alt=\"CSR Audit: question about multi-site audits, Younes JAOUI from POWNESS-OTI\" srcset=\"https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151543.webp 903w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151543-250x300.webp 250w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151543-855x1024.webp 855w, https:\/\/powness.fr\/wp-content\/uploads\/2026\/03\/Capture-decran-2026-03-19-151543-768x920.webp 768w\" sizes=\"(max-width: 903px) 100vw, 903px\" \/><\/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-415a72a\" data-v=\"4\" data-block-id=\"415a72a\"><style>.stk-415a72a-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-415a72a {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-415a72a {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-415a72a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-415a72a-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-226a382\" id=\"patricia-muller\" data-block-id=\"226a382\"><style>.stk-226a382 {margin-bottom:0px !important;}.stk-226a382 .stk-block-text__text{font-weight:bold !important;}<\/style><p class=\"stk-block-text__text\"><strong>How to process multi-site data in ESG reporting?<\/strong><\/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 reporting can be prepared on a consolidated basis, incorporating all the entities or sites involved.<br>The collection and estimation methods must be defined in a consistent and documented manner, particularly for energy or water consumption.<br>The verification focuses on the appropriateness of the methods used and the reliability of the data produced.<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-volontaire\" 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 criteria for voluntary verification<\/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 voluntary verification work is carried out based on a structured technical framework, allowing the reliability and consistency of SMEs\u2019 sustainability reporting to be assessed in relation to applicable benchmarks and the expectations of stakeholders.<\/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-ESG\" 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-de-reference-applicable\" 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 reference 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 of voluntary ESG information is part of a structured European framework, in line with the expectations of financial and commercial partners.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=OJ:L_202501710&amp;qid=1774451275557\" target=\"_blank\" rel=\"noopener\">EU VSME recommendations of July 30, 2025<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.efrag.org\/en\/smes-and-sustainability-reporting\" target=\"_blank\" rel=\"noopener\">Guidelines from EFRAG for \u00abSMEs and Sustainability Reporting\u00bb<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.eba.europa.eu\/sites\/default\/files\/2025-04\/fb22982a-d69d-42cc-9d62-1023497ad58a\/Guidelines%20on%20the%20management%20of%20ESG%20risks%20%28EBA%20GL%202025%2001%29_FR_COR.pdf\" target=\"_blank\" rel=\"noopener\">Recommendations of the European Banking Authority (EBA)<\/a> related to ESG risks<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/fr\/ALL\/?uri=CELEX%3A32019R2088\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2019\/2088 (SFDR)<\/a> from November 27, 2019<\/li>\n\n\n\n<li>Climate criteria and exclusions associated with European reference frameworks<\/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-de-reporting\" 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 reporting standards<\/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 VSME standard and its associated frameworks in order to assess the relevance and consistency of the published information.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/portail-rse.beta.gouv.fr\/csrd\/vsme-pme\/\" target=\"_blank\" rel=\"noopener\">Standard VSME (Basic and Comprehensive modules)<\/a> in the CSR portal<\/li>\n\n\n\n<li><a href=\"https:\/\/knowledgehub.efrag.org\/eng\/interactive\/vsme\/vsme-standard-annex-i\/2025-07-30-ec-rec\" target=\"_blank\" rel=\"noopener\">Technical guidance from EFRAG<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ghgprotocol.org\/standards-guidance\" target=\"_blank\" rel=\"noopener\">GHG Protocol (Corporate Standard) \u2013 emission calculation (Scopes 1, 2, 3)<\/a><\/li>\n\n\n\n<li>Sectoral and thematic benchmarks for sustainability<\/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-9500387 stk-block-background\" data-block-id=\"9500387\"><style>.stk-9500387 .stk--block-align-9500387{align-items:center !important;}.stk-9500387 {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-9500387:hover{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;box-shadow:0px 20px 80px 0px #4251671a !important;}.stk-9500387:before{background-color:var(u002du002dtheme-palette-color-6, #F3F5F7) !important;}.stk-9500387:hover:before{background-color:var(u002du002dtheme-palette-color-8, #ffffff) !important;}.stk-9500387-column{--stk-column-gap:30px !important;row-gap:30px !important;}@media screen and (max-width:999px){.stk-9500387 {padding-top:40px !important;padding-right:35px !important;padding-bottom:40px !important;padding-left:35px !important;}}@media screen and (max-width:689px){.stk-9500387 {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-9500387 stk-block-content stk-content-align stk-9500387-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9c71dd0\" data-v=\"4\" data-block-id=\"9c71dd0\"><style>.stk-9c71dd0-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-9c71dd0 {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-9c71dd0 {flex:var(--stk-flex-grow, 1) 1 calc(100% - var(--stk-column-gap, 0px) * 0 \/ 1 ) !important;}}@media screen and (max-width:689px){.stk-9c71dd0 {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-9c71dd0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9c71dd0-inner-blocks\">\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-a3c67b4\" data-block-id=\"a3c67b4\"><style>.stk-a3c67b4 .stk--svg-wrapper .stk--inner-svg svg:last-child{height:30px !important;width:30px !important;}.stk-a3c67b4 .stk--svg-wrapper .stk--inner-svg svg:last-child, .stk-a3c67b4 .stk--svg-wrapper .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-a3c67b4 .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-a3c67b4 .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-a3c67b4\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-3-c-67-b-4-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-a-3-c-67-b-4-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 0C139 0 96 43 96 96V256c0 53 43 96 96 96s96-43 96-96V96c0-53-43-96-96-96zM64 216c0-13.3-10.7-24-24-24s-24 10.7-24 24v40c0 89.1 66.2 162.7 152 174.4V464H120c-13.3 0-24 10.7-24 24s10.7 24 24 24h72 72c13.3 0 24-10.7 24-24s-10.7-24-24-24H216V430.4c85.8-11.7 152-85.3 152-174.4V216c0-13.3-10.7-24-24-24s-24 10.7-24 24v40c0 70.7-57.3 128-128 128s-128-57.3-128-128V216z\"\/><\/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-0e453b3\" data-v=\"4\" data-block-id=\"0e453b3\"><style>.stk-0e453b3-container{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important;}@media screen and (min-width:690px){.stk-0e453b3 {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-0e453b3 {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-0e453b3-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0e453b3-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1419b35\" id=\"referentiels-de-verification-et-doctrine-professionnelle\" data-block-id=\"1419b35\"><style>.stk-1419b35 {margin-bottom:10px !important;}.stk-1419b35 .stk-block-heading__text{font-size:17px !important;}@media screen and (max-width:999px){.stk-1419b35 .stk-block-heading__text{font-size:17px !important;}}<\/style><h3 class=\"stk-block-heading__text\">Reference points for verification and professional doctrine<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0b0b963\" data-block-id=\"0b0b963\"><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\/iso-iec-170292019\/evaluation-de-la-conformite-exigences-et-principes-generaux-pour-les-organi\/xs133305\/130750\" target=\"_blank\" rel=\"noopener\">ISO\/IEC 17029 standard<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.boutique.afnor.org\/fr-fr\/norme\/nf-en-iso-140643\/gaz-a-effet-de-serre-partie-3-specifications-et-lignes-directrices-pour-la-\/fa050393\/39171\" target=\"_blank\" rel=\"noopener\">ISO 14064-3 (verification of GHG data)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053658902\" target=\"_blank\" rel=\"noopener\">Principles of independence and ethics applicable to verification<\/a><\/li>\n\n\n\n<li>Insurance practices adapted to the maturity level of the arrangements<\/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-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 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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>","protected":false},"excerpt":{"rendered":"<p>Audit RSE : comment nous v\u00e9rifions vos indicateurs ESG et VS (ancienne VSME) Une m\u00e9thodologie conforme \u00e0 l\u2019ISO 17029, permettant d\u2019appr\u00e9cier la fiabilit\u00e9, la coh\u00e9rence et la tra\u00e7abilit\u00e9 des informations ESG publi\u00e9es, en coh\u00e9rence avec les cadres VS (ancienne VSME) et les pratiques de march\u00e9. Pr\u00e9-engagement et d\u00e9finition du p\u00e9rim\u00e8tre Avant toute intervention, nous validons [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2298,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-747","page","type-page","status-publish","has-post-thumbnail","hentry"],"blocksy_meta":{"page_title_panel":"","has_hero_section":"disabled","2338014cd58420ac6277da2eda79d99d":"","hero_section":"type-1","hero_elements":[{"id":"custom_title","enabled":true,"heading_tag":"h1","title":"Home"},{"id":"custom_description","enabled":true,"description_visibility":{"desktop":true,"tablet":true,"mobile":false}},{"id":"custom_meta","enabled":false,"meta_elements":[{"id":"author","enabled":true,"label":"By","has_author_avatar":"yes","avatar_size":25},{"id":"post_date","enabled":true,"label":"On","date_format_source":"default","date_format":"M j, 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RSE : comment nous v\u00e9rifions vos indicateurs ESG et VS (ancienne VSME) Une m\u00e9thodologie conforme \u00e0 l\u2019ISO 17029, permettant d\u2019appr\u00e9cier la fiabilit\u00e9, la coh\u00e9rence et la tra\u00e7abilit\u00e9 des informations ESG publi\u00e9es, en coh\u00e9rence avec les cadres VS (ancienne VSME) et les pratiques de march\u00e9. 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