{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/fr\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/fr\/blog\/author\/controlaudit_web\/","title":"Publication de la directive Omnibus I\u00a0: l'obligation de publier des informations en mati\u00e8re de durabilit\u00e9 est limit\u00e9e aux grandes entreprises - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"gcQSWsBgDk\"><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/directive-omnibus-publiee-joue\/\">Publication de la directive Omnibus I\u00a0: l&rsquo;obligation de publier des informations en mati\u00e8re de durabilit\u00e9 est limit\u00e9e aux grandes entreprises<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/fr\/blog\/directive-omnibus-publiee-joue\/embed\/#?secret=gcQSWsBgDk\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Publication de la directive Omnibus I\u00a0: l&rsquo;obligation de publier des informations en mati\u00e8re de durabilit\u00e9 est limit\u00e9e aux grandes entreprises\u00a0\u00bb &#8212; Controlaudit\" data-secret=\"gcQSWsBgDk\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-publicada-doue.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Le JOUE du 26\/02\/2026 publie la directive (UE) 2026\/470 (Omnibus I). La publication obligatoire d'informations en mati\u00e8re de durabilit\u00e9 est r\u00e9serv\u00e9e aux entreprises de plus de 1\u00a0000 salari\u00e9s r\u00e9alisant plus de 450\u00a0000\u00a0000\u00a0\u20ac de chiffre d'affaires, pour les exercices commen\u00e7ant \u00e0 partir du 01\/01\/2027. En Espagne, l'EINF de la loi 11\/2018 reste en vigueur\u00a0: le projet de loi de transposition est devenu caduc le 06\/10\/2026."}