CINXE.COM
Just a moment...
<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="390"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "www.grantthornton.fr",cType: 'managed',cRay: '91580dfa3c90a1ad',cH: '4RAABrkgjPaxfY.0d8D4xWcZPu1qlDGqnS6tHQf11a0-1740154730-1.2.1.1-1uB3ct46j4Q99pucwrATbZPdHZqKOEIx55tep7Plw3UrpsTmhGx9mc3tArKhEci2',cUPMDTk: "\/service\/audit-assurance-solutions\/accompagnement-a-lapplication-de-la-directive-csrd\/?__cf_chl_tk=s7n9RhX9M.2gfHMeL3s.sVhn3b0BkbjeEp.WdahgCZk-1740154730-1.0.1.1-gpatHYdArWiQfGp0h8M7XETdDbPLCBQRdzZ6s531MqU",cFPWv: 'b',cITimeS: '1740154730',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/service\/audit-assurance-solutions\/accompagnement-a-lapplication-de-la-directive-csrd\/?__cf_chl_f_tk=s7n9RhX9M.2gfHMeL3s.sVhn3b0BkbjeEp.WdahgCZk-1740154730-1.0.1.1-gpatHYdArWiQfGp0h8M7XETdDbPLCBQRdzZ6s531MqU",md: "y48TiWxgEhw.o2XImrONcsKESrJIrFqMab7F61Y2zgg-1740154730-1.2.1.1-rn3o4TxpV1_8F7jygOii3_jHeNmjl.800kOwX05uyGMjNtEMBTE1ZFminwEgy54p0L7JyykAP6dsKyQ2wqn7SUYFExLqKon5id1qT_etP7unZLGCsKz_NeCx.BbIOXW23GhZtqlTLMddviwu1H_g_3DVA2DJLO5DRmGIaS7XYMcjI0_SkEACXWNKy9SgvpFL2Y9iFO.WGJlcz9qQYyH.Lh9TkfgEu28DbRzn9otAX8oix4SntUfYn0_MPQAmLZ1A2qsn86QhmfWMyxUC5z3Z2K8wCsedadYwbKOcZuK4Oy7fUeNLGCpcV3pP3R9kzoms3G17mUtcxvEd8m0KEh7cuCY.Ebgn4k6N2QNU2nDhTn5w1aLhisSuAl56Qvrc6MvT8L9fpowLt8Ktkss86Zbp_PRD55FWHb60VQ9fnPpew07blH9V1OBfeoOzq7HxNjqIuFIdwUSdhmWtuxtClTz4VRLad9ZMTKhOHqQoatqPrAdx._IYQM74bR5bZYH_ErK5yWBLJNFXp0o0kQzU1I_41UMNeZUTmDi5TlT8xacVq_S.q1Cg2ZOa0KdWaqz8557JhOfVZ81hKdmRQ3YjLD..kBAa5unjHP27fbao1YQ6XrtANo9cJ3ij9w5BNUNzSf5QWhparfe89PcZ5C4c0ZTYq9fDZ0qtPlc9Jd5QjYWr8Efn16duvf2R8oADVwmVPsH4WVCBt3dfP1iUj2rEcey1T5_3CwCO0el0qgAaZ3bSHM83M6hp3d9GxGs_GLVz1CoB62vDgkY0wxxJahhgSlt.j21XEAfEvWyoWf6GRa5B5_Q6uB1pcJGT4zQVjve.5GgLM1rZyzVhNMfAyo9e6uL82p5qu1FkTCid0qmxDnDLkZvIATh21H2ua8Jp1H_zHJ2.LyePP9tGreEzi13wPIYLv4ZbyxhskmEATv5MNzhzskTYynLKQDQbYA7wF4g1RuVid9s2LauYWzNrtCySMhBIh6fBH4tmfpwvsOhLCAm9wEyviWTA2cFCPapagud5J9bkKmth4U1QeFewtuDD2hlqgfLvASPpuXfu6lQnQ0HjfykV9rX2H9h_eKp1iE3f7Y46NtZTWg58H4Lk9bP2.MWonEUEcD99xFjzRixAjyCMv1LgV5jpVRzuelq4UefPsR562VPxWQTC2MmhgxQJJFgfdyEESxns_7GSM0fClzEh5.cwmiumL.HkOSoiI9nS5Ym4SKAESGytyVBtE1REN9sNLvoFgEyG_5cH3gwVLoZmMoC2TyIDX6yIWtOoMbHDV3HM5mVN4wgm1F38GMZiD7oBsSrXvUuCP5uc54OvP91Wkh_i2kUDZdo6mna.GVwDS0Sm9Txo1cgvVkf4oZzjuomaUyni7OGW0dX0fHtFjEjFLDZXRvusl8gIuGfT_rYkuKm9DXhPSF.BXJB9NAGUJDzILjklUkpLJVuAEx7w8Wn769Xh6lHQjof_P_X3iZeXwcTrcxHYOOYPS1wFfIz3yviAEGDz.zEZ14SGnEhFkwF1V682Qqbuq0soAdD4aupmEOm61zwjU73CuS4lV_ysIwlGg6YpqcifD7zbqvYbAogl_YzIqmWaiTTlU0tR4HEqvWrIo6Vu00UdGqeXvdzC645G0LRe7h6nsnyE4wG8QpPTgsjUmK01YY3Vr9XH8XTbWgI.EBnlyoFNFIetMfLOf5ybU0CHccU_KTn8U7dmCfMph4tmbT.CdGqikPwKx_gmDu0Q0Sb2Dz5vUQa7VZwr1xjOndID12xluyYC8AmTbI10JpReJzsehs6KuJ0IPuoYGsjsGbZeTbcpgGP..Mx8qUsrp7u8sCfkO1rb1Tpf0Zwho9.zb6ayLV5JjsoopXa4.7EPOKwmFqDzvWBVE3zCPOSreoKD99QEVLX4SVYIxzXzrk09VvzE5jWpBPyusJXXh_EKCmdTZBjdh6Up6pZjMr4arpfFU2nRM82LX0Q9vzaYvZ0_BPhTHNkSdT2uaenpk5tZh1gasrrXmkIJWjRgvST5P5GP4dsp4Yi7PIqIaCoIgPDssJZ3MnTxAPGmCiQNXvIc7DdFPPCtgZILTmSqCXYjGGrhCXEzX9869WxY9jzfBTIAvNISttS5bCGehOel3g2duKB8MFG5tclPpGzojCJufag5zF6Y1XhjRSqnelMwZNTgOyF4ftZHtOGaprGHdGVufd25uWjU7OSjsWatbZKZAcgvfQ3AsRenQJsXi9aPmBs3ThhIkUVgvFPfOUPfKFiQ8x8k32cLyo2iOSK6nc27rOsUDhajOve9HTVix3zEqsWpcAwUFjGJQLt1GTRfHt0up6H5rl7Hob8OQvkOAAEXVNFenK.hLr87X1QAFfSyfT_oGBGjVkibZJPBSR1FM9UkxlRK.n0aMchqbvuU5hrOvy8sVIWwaCL9uBtCU06HAm40gdC9o9nlDMtF7NA_S3sbNN_V8ATI7ANPHPBsdFTcgEq5vEzRJKpJVgqOASA7YKKLsIuFfgHiBMRYb5sDUq9Yi2.w_cqn7PcOpoSi6bkgylMnZQE2e07JCKBwbd.YLQrZY_3fIiGFVY2tXrmdWFYxZXd4FvrU1KbpxQxXacpx6O5h8h3cHx3BNbcp4VPLjxhEOz__04AgX5R8L7_xuNJ2C2maQYQLhwun8CMs53uHb0hOBbtrgxie.gi.tQVaAkiVMKv.UyEU1uGlQbZK0UY.TB0o8LzWF1C5kksMTBAQtv27LOC70..F7Ez9KmLQI_Y",mdrd: "0T3pPKOiuQMAVr_aMn0kDysKn9ot4.pupfBVVNYdqp0-1740154730-1.2.1.1-FrHNuHf5rxOXXOtrFCKIg_BLn3myc6aoCD58MoZkIl7vBEwxJgSimsm4NIG4qB5LbEKZiIDKOq5hbrSnGnVqVLXkdQLjdnBHqpnfFgnlqni2HB86oVWmySkradCjBY2fEzfkv1Gd0cLhf014skni3sonNVffz3t1VUmjfx5HcYE1dQl4zGaojpj.DE2C1sBTgmRVY_YGXVsb88mmUatO14tx7RJ2Vjgrv7MdNIO71K492qWFvphae2YG_GQ4aUIQxcwSQ0HzKYbfK4il5P6nrsBWDlBOijs_.LJw3ADBBuY.kgL04SqvvvpJXk7_JTUDlQ2eHONWQIjqtVxs.f_d76FOm95mjzqqNZ6xkGkndEtxSE5xNcw.HC4KeQ6xlgJ0.HL4qSORWSdV2FrGaELIsYLYIJe3eargYJAMIBiftmsROka_E22ZapE_fooSxZbXaxKjddCoVtH.nuL1T5jdnskDSCD5FGn4R01nnYuFN0Ad1TwCiW8ZjFJ4yFJlNYPMHN_cl2tRlB5eeoQOKjHa4g914Zfwd2OoTCIocJJ1c8SbY7ExQKcbxZnQSqrds1kFuZaVqGkezETtRyktt_DhbEqbr411o.CSshJDXb8v0ofsaIwgelhKh_lXtcaW5VwTE884gwFNO7ohY_TZUl8GmRoKgsubJSjj1ZfkJGqhjN4kV41gAZzaqHKJTCPowcHEP3.cw1qDm_TVBNcNWyX9f6EeW1qpaufsx1H75JgRBeM.krAi9pgQK2Met94u9bNCYjL7dTvhHYXTNK9QcC4fFNRosg02Dgs4gahTtWOwChg2bavOWqsHM0xWF8P4AgWmajS9zQBO.qXLHI3_ZPXwE3.sV9yVVcTUfT8jZKd4XRvYt1iAJcw75S7sInubWmsQVLGU3C1oiFS.Epda0O4Tb36FVaKhoFC_EOQfORxP_ZpztFIaUtqmLMKGzp3ntpFjwFCcJVB5k_mFP9XXWsH33CdhJcpVvMcw3AbQdjRK9cGBps2xsfOB5f68VQkR3GnUw5l5gHhlKH6cXXNAoPgzXqdoUt9WDCDHwQLVrT2QYyJmW4DXio.iteFTvOOIqW3a8Rr3odD7GbiEIppgc5L6OTO8sbq5PwkFvJ5dB0FUv659hZ3WP9TUbmLO_FyEG6lahIAGJa0p_0plIdGUmPWVy3US060C2kVfetY0I53dTCSWGEt7c2M51sWqinySvL1giuL_L9.ivNweNWyMEj0tZPKTLIqbst9vvJ2Vj9FTRZoRSWuLhxnav65o7EGtzQm78xGEY5AZTKeCKLLMtPs5od.GXTSdQLFsFkvAeaSZv.ZCrdOtbqyu8t.pc5PYWC9zHH1AOdheWpC3CjeHr8oSe0VGFANj4Uqjwu4UrfXLGcIZJBEmhc.fOFbu4PuAf0jX3nGPQXEleClMK7L22.fd0dTzIzHZ_Qw4fdqZmt6Zu2Ng9A4Tvw1mby5ac7AslWvWRG5ujvHFccNxGBzPMS9ldBp8xjCrSHTSmQ0P1ItSU_0KvIleB4GylPcmjvkk2D3Px4F1SWDDTaJwYWoIGFvKXdwAVpLjD3YIzhhhXDfbwMr2SzOG8kNSTGNsEvVNZ..sTZI267GK5ZTt00OJ7pHD8opt7.LJxp8hWSPrqBzRnfcJtUTMndPW_uO4vjh70YZok.NP7sBfUvNtaZj.nLEp2DurEJZhW12NS59t7TXB4naiBWZamO6s1ZShJXPR7vK_LbTKcTRDQwdDLv4Ynk2ejm5mkWNAUEkmXfOr5Whu3hAjE6.0deJHhz04jY9iubIVG3o4RkP7xeeYeNhfJJfWdPTO4xnJcWSOrmZSBmZ9ub6TQtNM8MZBT7DcU_9dsdn.Pa_dMaLa3bD9eRqFXIyqXqJUO_oawtXuHoT1w42aJ21eP4BBxDBfWyFRaz5J84no6mQ3cPl4GDxgMFNGZ3NABtUxtpoPx4yYI4pkZM.yM11xiSApt7zFT.dM.LeLDXwA"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=91580dfa3c90a1ad';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/service\/audit-assurance-solutions\/accompagnement-a-lapplication-de-la-directive-csrd\/?__cf_chl_rt_tk=s7n9RhX9M.2gfHMeL3s.sVhn3b0BkbjeEp.WdahgCZk-1740154730-1.0.1.1-gpatHYdArWiQfGp0h8M7XETdDbPLCBQRdzZ6s531MqU" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>