{"id":12382,"date":"2025-05-23T12:48:15","date_gmt":"2025-05-23T09:48:15","guid":{"rendered":"https:\/\/cse-net.org\/?p=12382"},"modified":"2025-05-23T12:48:15","modified_gmt":"2025-05-23T09:48:15","slug":"when-is-the-right-time-to-conduct-double-materiality","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/when-is-the-right-time-to-conduct-double-materiality\/","title":{"rendered":"Quel est le bon moment pour proc\u00e9der \u00e0 une double mat\u00e9rialit\u00e9 ?"},"content":{"rendered":"<h3><strong>Pourquoi le choix du moment est essentiel pour la double mat\u00e9rialit\u00e9<\/strong><\/h3>\n<p>La double mat\u00e9rialit\u00e9 est devenue un \u00e9l\u00e9ment essentiel de la strat\u00e9gie de durabilit\u00e9 et d'ESG dans l'UE. Elle examine \u00e0 la fois la mani\u00e8re dont les questions environnementales et sociales affectent une entreprise et la mani\u00e8re dont l'entreprise a un impact sur la soci\u00e9t\u00e9 et l'environnement. Cette approche, ancr\u00e9e dans la directive sur les rapports de durabilit\u00e9 des entreprises (CSRD), va au-del\u00e0 du risque financier. Selon la <a href=\"https:\/\/www.techtarget.com\/whatis\/definition\/double-materiality\">TechTarget<\/a>La double mat\u00e9rialit\u00e9 permet d'avoir une vision plus compl\u00e8te de la cr\u00e9ation de valeur dans le paysage ESG.<\/p>\n<p>Avec l'entr\u00e9e en vigueur du CSRD, la question qui se pose aux entreprises n'est plus de savoir si elles doivent effectuer une double \u00e9valuation de l'importance relative, mais quand elles doivent le faire.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>L'horloge r\u00e9glementaire tourne<\/strong><\/h3>\n<p>Le CSRD exige que les grandes entreprises bas\u00e9es dans l'UE, ainsi que les filiales d'entreprises non europ\u00e9ennes ayant des activit\u00e9s significatives en Europe, se conforment \u00e0 partir de 2025 en utilisant les donn\u00e9es de 2024. La double \u00e9valuation de l'importance relative est donc devenue non seulement une bonne pratique, mais aussi une obligation l\u00e9gale.<\/p>\n<p>Comme l'a not\u00e9 le <a href=\"https:\/\/commission.europa.eu\/news\/steering-eu-towards-greater-sustainable-competitiveness-2025-01-29_en\">Commission europ\u00e9enne<\/a>La comp\u00e9titivit\u00e9 durable des entreprises d\u00e9pend de la mani\u00e8re dont elles int\u00e8grent les dimensions environnementales et sociales dans leurs strat\u00e9gies. En retardant votre \u00e9valuation, vous risquez de ne pas vous conformer \u00e0 la l\u00e9gislation et d'entacher votre r\u00e9putation.<\/p>\n<p>En attendant, <a href=\"https:\/\/www.bruegel.org\/policy-brief\/how-improve-european-unions-sustainable-finance-framework\">Bruegel<\/a> souligne que le cadre de la finance durable dans l'UE doit \u00eatre affin\u00e9, en particulier en ce qui concerne la mani\u00e8re dont les donn\u00e9es ESG sont trait\u00e9es et divulgu\u00e9es. Une double \u00e9valuation de mat\u00e9rialit\u00e9 bien men\u00e9e y contribue en assurant la transparence, en renfor\u00e7ant la responsabilit\u00e9 et en garantissant des d\u00e9cisions d'investissement \u00e9clair\u00e9es.<\/p>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-12385\" src=\"https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-300x129.webp\" alt=\"Quel est le bon moment pour proc\u00e9der \u00e0 une double mat\u00e9rialit\u00e9 ?\" width=\"476\" height=\"205\" srcset=\"https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-300x129.webp 300w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-1024x440.webp 1024w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-768x330.webp 768w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality-18x8.webp 18w, https:\/\/cse-net.org\/wp-content\/uploads\/2025\/05\/when-is-the-right-time-to-conduct-double-materiality.webp 1120w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/><\/p>\n<p><em>Source : Bruegel : Bruegel, sur la base de documents de la Commission europ\u00e9enne. Note : SFDR = Sustainable Finance Disclosure Regulation ; UCITS = Undertakings for Collective Investments in Transferable Securities ; MiFID = Market In Financial Instruments Directive ; AIFMD = Alternative Investment Fund Managers Directive ; CSDDD = Corporate Sustainability Due Diligence Directive ; CSRD = Corporate Sustainability Reporting Directive ; ESRS = European Sustainability Reporting Standards.\u00a0<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<blockquote><p>\"La r\u00e9glementation \u00e9volue plus rapidement que jamais. Commencer t\u00f4t permet de ne pas avoir \u00e0 rattraper le temps perdu\", d\u00e9clare Nikos Avlonas, fondateur du Centre pour la durabilit\u00e9 et l'excellence (CSE).<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h3><strong>Strategic Moments lance une double \u00e9valuation de la mat\u00e9rialit\u00e9<\/strong><\/h3>\n<p>Il est essentiel de savoir quel est le bon moment. Id\u00e9alement, les entreprises devraient int\u00e9grer la double mat\u00e9rialit\u00e9 pendant :<\/p>\n<ul>\n<li>Cycles de rapports annuels.<\/li>\n<li>R\u00e9vision de la strat\u00e9gie ou fixation d'objectifs.<\/li>\n<li>Fusions, acquisitions ou expansions.<\/li>\n<li>D\u00e9veloppement de produits ayant des implications ESG.<\/li>\n<li>Processus d'engagement des parties prenantes.<\/li>\n<\/ul>\n<p>Ces fen\u00eatres permettent aux entreprises d'aligner les informations ESG sur des objectifs op\u00e9rationnels et strat\u00e9giques plus larges. Bruegel souligne la n\u00e9cessit\u00e9 d'une coh\u00e9rence r\u00e9glementaire et d'une meilleure fiabilit\u00e9 des donn\u00e9es dans l'environnement ESG de l'UE - des d\u00e9fis que les premiers \u00e0 adopter la double mat\u00e9rialit\u00e9 peuvent relever de mani\u00e8re proactive.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Pourquoi l'adoption pr\u00e9coce est payante<\/strong><\/h3>\n<p>Agir t\u00f4t offre des avantages strat\u00e9giques et concurrentiels :<\/p>\n<ul>\n<li>Identifier les risques ESG avant qu'ils ne s'aggravent.<\/li>\n<li>Am\u00e9liorer les syst\u00e8mes internes et la qualit\u00e9 des rapports.<\/li>\n<li>Renforcer la confiance des investisseurs et des parties prenantes.<\/li>\n<li>Renforcer la r\u00e9silience \u00e0 long terme des entreprises.<\/li>\n<\/ul>\n<p>Selon le <a href=\"https:\/\/www.esgdive.com\/news\/esg-outlook-ai-climate-alliances-2025\/738852\/\">Plong\u00e9e ESG<\/a>Les premiers \u00e0 adopter la double mat\u00e9rialit\u00e9 affichent de meilleures performances ESG, un meilleur alignement des investisseurs et une plus grande innovation.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Exemple concret : Le parcours de double mat\u00e9rialit\u00e9 de ION<\/strong><\/h3>\n<p>Un exemple convaincant d'action opportune est le cas de ION, le fabricant de chocolat embl\u00e9matique de la Gr\u00e8ce. Depuis plus de 85 ans, ION est synonyme de chocolat. Des g\u00e9n\u00e9rations ont associ\u00e9 la marque \u00e0 la joie et au plaisir. Cependant, ION a \u00e9galement reconnu la n\u00e9cessit\u00e9 de faire \u00e9voluer son activit\u00e9 de mani\u00e8re responsable, conform\u00e9ment aux attentes mondiales en mati\u00e8re de d\u00e9veloppement durable.<\/p>\n<p>Avec le soutien du CST, l'ION a r\u00e9alis\u00e9 une \u00e9tude compl\u00e8te de la situation de l'emploi en Europe. <a href=\"https:\/\/cse-net.org\/fr\/case_studies\/ion-double-evaluation-de-la-materialite-objectifs-de-durabilite\/\">Double \u00e9valuation de l'importance relative<\/a> pour s'aligner sur les exigences du CSRD et de l'ESRS. Le processus a aid\u00e9 ION \u00e0 \u00e9valuer l'impact du changement climatique sur les cha\u00eenes d'approvisionnement en cacao, \u00e0 \u00e9valuer l'utilisation de l'\u00e9nergie dans la production et \u00e0 comprendre les attentes de la communaut\u00e9.<\/p>\n<p>L'action pr\u00e9coce d'ION a permis \u00e0 l'entreprise de prendre de l'avance sur ses concurrents et de renforcer sa cr\u00e9dibilit\u00e9 en tant que marque patrimoniale engag\u00e9e envers les g\u00e9n\u00e9rations futures. Leur \u00e9valuation a permis de d\u00e9finir des objectifs de d\u00e9veloppement durable \u00e0 la fois mesurables et conformes aux valeurs des parties prenantes.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Que se passe-t-il si vous attendez ?<\/strong><\/h4>\n<p>Retarder votre \u00e9valuation peut avoir de graves cons\u00e9quences :<\/p>\n<ul>\n<li>Une participation incompl\u00e8te ou pr\u00e9cipit\u00e9e des parties prenantes.<\/li>\n<li>Incoh\u00e9rences dans les donn\u00e9es.<\/li>\n<li>D\u00e9salignement par rapport au CSRD et \u00e0 l'ESRS.<\/li>\n<li>Sanctions et atteinte \u00e0 la r\u00e9putation.<\/li>\n<\/ul>\n<p>Le <a href=\"https:\/\/www.bruegel.org\/first-glance\/streamlining-or-hollowing-out-implications-omnibus-package-sustainable-finance\">Analyse du paquet Bruegel Omnibus<\/a> souligne le risque d'affaiblissement des cadres ESG lorsque les organisations n\u00e9gligent les \u00e9valuations en temps opportun.<\/p>\n<p>Les parties prenantes attendent d\u00e9sormais de la transparence et de la rigueur. Les manquements n'affectent pas seulement la conformit\u00e9, mais aussi la cr\u00e9dibilit\u00e9 de la marque.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Une formation qui aide : Le programme des praticiens certifi\u00e9s en d\u00e9veloppement durable (ESG) du CST<\/strong><\/h3>\n<p>Si votre \u00e9quipe manque d'expertise en mati\u00e8re d'ESG, le soutien est crucial. L'\u00e9quipe <strong>Programme des praticiens certifi\u00e9s en mati\u00e8re de durabilit\u00e9 (ESG) \u00c9dition avanc\u00e9e 2025 <\/strong>fournit des conseils pratiques sur la r\u00e9alisation d'une double \u00e9valuation de l'importance relative, l'alignement sur le CSRD et la mise en \u0153uvre de l'ESRS.<\/p>\n<p>\ud83d\udd17<strong> <a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-sustainability-esg-course-cohort1\/\">Rejoignez le cours ici<\/a><\/strong><\/p>\n<p>Ce programme d'entra\u00eenement \u00e0 fort impact offre :<\/p>\n<ul>\n<li>Outils et cadres pratiques de double mat\u00e9rialit\u00e9.<\/li>\n<li>Des \u00e9tudes de cas r\u00e9els et des informations sur la r\u00e9glementation.<\/li>\n<li>Des conseils \u00e9tape par \u00e9tape pour int\u00e9grer l'ESG dans les strat\u00e9gies de base.<\/li>\n<\/ul>\n<p>Tel que pr\u00e9sent\u00e9 dans <a href=\"https:\/\/events.reutersevents.com\/sustainable-business\/sustainability-reporting-europe\/agenda\">\u00c9v\u00e9nements Reuters 2025<\/a>Les principaux experts soulignent que l'\u00e9ducation et la formation seront les principaux moteurs de la conformit\u00e9 et de l'innovation.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Principaux points d'action<\/strong><\/h3>\n<p>Pour r\u00e9ussir dans le paysage ESG d'aujourd'hui :<\/p>\n<ol>\n<li>Utiliser la planification annuelle ou les audits comme tremplin pour la double mat\u00e9rialit\u00e9.<\/li>\n<li>Agir rapidement pour \u00e9viter la non-conformit\u00e9 et les rapports pr\u00e9cipit\u00e9s.<\/li>\n<li>Utiliser le retour d'information des parties prenantes pour obtenir un alignement ESG significatif.<\/li>\n<li>Am\u00e9liorez les comp\u00e9tences de votre \u00e9quipe gr\u00e2ce \u00e0 une formation cr\u00e9dible telle que le cours du CSE Europe.<\/li>\n<\/ol>\n<p>Le meilleur moment pour effectuer une double \u00e9valuation de la mat\u00e9rialit\u00e9 est maintenant. Alors que le CSRD est d\u00e9j\u00e0 en marche et que les attentes augmentent, une action pr\u00e9coce permet d'instaurer la confiance, de r\u00e9v\u00e9ler de nouvelles opportunit\u00e9s et de garantir la conformit\u00e9.<\/p>\n<p>En s'inscrivant au <a href=\"https:\/\/cse-net.org\/fr\/trainings\/europe-sustainability-esg-course-cohort1\/\">Cours CSE Europe sur le d\u00e9veloppement durable et l'ESG<\/a>Les professionnels acqui\u00e8rent des outils et des connaissances d'experts, ainsi qu'un avantage certifi\u00e9. N'attendez pas que la pression monte - faites d\u00e8s aujourd'hui le premier pas vers la r\u00e9silience et la valeur durable.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Why Timing Is Critical for Double Materiality Double materiality has become a vital element of sustainability and ESG strategy in the EU. It examines both how environmental and social issues affect a company and how the company impacts society and the environment. This approach, rooted in the Corporate Sustainability Reporting Directive (CSRD), goes beyond financial [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12384,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28,33,34,35,1283,1286,1414,1574,1594,1843,1844,1904],"tags":[161,1060,1236,2071,2072],"class_list":["post-12382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-corporate-sustainability","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-esg-investment","category-green-skils","category-green-skills","category-usa","tag-corporate-responsibility","tag-esg-investing","tag-sustainability-jobs","tag-market-trends","tag-value-investing"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>When Is the Right Time to Conduct Double Materiality?<\/title>\n<meta name=\"description\" content=\"Learn when to implement double materiality for maximum impact and compliance. 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