{"id":13811,"date":"2025-09-04T13:55:13","date_gmt":"2025-09-04T10:55:13","guid":{"rendered":"https:\/\/cse-net.org\/?p=13811"},"modified":"2025-09-04T13:55:13","modified_gmt":"2025-09-04T10:55:13","slug":"third-party-assurance-under-sb-253","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/third-party-assurance-under-sb-253\/","title":{"rendered":"Assurance des tiers en vertu de la loi SB 253 : Ce que les entreprises doivent savoir maintenant"},"content":{"rendered":"<p data-start=\"144\" data-end=\"463\">Californie <strong data-start=\"157\" data-end=\"185\">Projet de loi du S\u00e9nat 253 (SB 253)<\/strong> - les <strong data-start=\"192\" data-end=\"237\">Loi sur la responsabilit\u00e9 des entreprises en mati\u00e8re de climat<\/strong> - marque un tournant dans la communication d'informations sur le climat par les entreprises. Pour la premi\u00e8re fois, les grandes entreprises publiques et priv\u00e9es op\u00e9rant en Californie seront tenues de divulguer leurs \u00e9missions de gaz \u00e0 effet de serre sur l'ensemble de leur territoire. <strong data-start=\"440\" data-end=\"462\">Champs d'application 1, 2 et 3<\/strong>.<\/p>\n<p data-start=\"465\" data-end=\"685\">Mais ce qui change vraiment la donne ? <strong data-start=\"492\" data-end=\"560\">Ces informations doivent \u00eatre v\u00e9rifi\u00e9es par des tiers ind\u00e9pendants.<\/strong> Cette exigence \u00e9l\u00e8ve les donn\u00e9es sur les \u00e9missions au niveau des rapports financiers - v\u00e9rifiables, fiables et juridiquement responsables.<\/p>\n<p data-start=\"687\" data-end=\"819\">Voici ce que les entreprises doivent savoir d\u00e8s maintenant au sujet de la <strong data-start=\"736\" data-end=\"769\">mandat d'assurance d'un tiers<\/strong> Le SB 253 - et comment prendre de l'avance sur la courbe.<\/p>\n<p data-start=\"687\" data-end=\"819\">\n<h2 data-start=\"826\" data-end=\"878\"><strong data-start=\"829\" data-end=\"878\">Pourquoi la loi SB 253 exige-t-elle plus qu'une simple divulgation ?<\/strong><\/h2>\n<p data-start=\"880\" data-end=\"1133\">Le SB 253 ne se contente pas de publier des chiffres, il s'agit d'en faire une r\u00e9alit\u00e9. <strong data-start=\"957\" data-end=\"972\">digne de confiance<\/strong>. D'apr\u00e8s le <a class=\"decorated-link cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"987\" data-end=\"1022\">Solutions UL<\/a>L'assurance de la qualit\u00e9 transforme les rapports sur les \u00e9missions d'estimations internes en rapports sur la qualit\u00e9 de l'air. <strong data-start=\"1092\" data-end=\"1132\">des informations cr\u00e9dibles et de qualit\u00e9 pour les investisseurs<\/strong>.<\/p>\n<p data-start=\"880\" data-end=\"1133\">\n<h3 data-start=\"1135\" data-end=\"1173\">L'importance de l'assurance par une tierce partie<\/h3>\n<ul data-start=\"1174\" data-end=\"1433\">\n<li data-start=\"1174\" data-end=\"1231\">\n<p data-start=\"1176\" data-end=\"1231\"><strong data-start=\"1179\" data-end=\"1204\">Emp\u00eache l'\u00e9coblanchiment<\/strong> en garantissant l'exactitude des donn\u00e9es.<\/p>\n<\/li>\n<li data-start=\"1232\" data-end=\"1295\">\n<p data-start=\"1234\" data-end=\"1295\"><strong data-start=\"1237\" data-end=\"1277\">Renforcer la confiance des r\u00e9gulateurs et des investisseurs<\/strong> dans les rapports ESG.<\/p>\n<\/li>\n<li data-start=\"1296\" data-end=\"1367\">\n<p data-start=\"1298\" data-end=\"1367\"><strong data-start=\"1301\" data-end=\"1323\">R\u00e9duction du risque juridique<\/strong> li\u00e9es \u00e0 des affirmations fausses ou trompeuses sur le climat.<\/p>\n<\/li>\n<li data-start=\"1368\" data-end=\"1433\">\n<p data-start=\"1370\" data-end=\"1433\"><strong data-start=\"1373\" data-end=\"1409\">Am\u00e9lioration des d\u00e9cisions internes<\/strong> sur la base de donn\u00e9es v\u00e9rifi\u00e9es.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-start=\"1435\" data-end=\"1562\">\n<p data-start=\"1437\" data-end=\"1562\">En bref : <strong data-start=\"1447\" data-end=\"1498\">l'assurance des tiers est le moteur de la cr\u00e9dibilit\u00e9<\/strong> derri\u00e8re le SB 253. Sans cela, les divulgations ne sont que des promesses vides.<\/p>\n<p data-start=\"1437\" data-end=\"1562\">\n<\/blockquote>\n<h2 data-start=\"1569\" data-end=\"1632\"><strong data-start=\"1572\" data-end=\"1632\">Calendrier de l'assurance SB 253 : Dates cl\u00e9s et obligations<\/strong><\/h2>\n<p data-start=\"1634\" data-end=\"1756\">Le SB 253 introduit une <strong data-start=\"1654\" data-end=\"1679\">mise en \u0153uvre progressive<\/strong> afin de donner aux entreprises le temps de s'adapter \u00e0 des normes d'assurance de plus en plus strictes.<\/p>\n<h3 data-start=\"1758\" data-end=\"1786\">La chronologie en un coup d'\u0153il :<\/h3>\n<ul data-start=\"1788\" data-end=\"2186\">\n<li data-start=\"1788\" data-end=\"1901\">\n<p data-start=\"1790\" data-end=\"1800\"><strong data-start=\"1790\" data-end=\"1798\">2026<\/strong><\/p>\n<ul data-start=\"1803\" data-end=\"1901\">\n<li data-start=\"1803\" data-end=\"1849\">\n<p data-start=\"1805\" data-end=\"1849\"><strong data-start=\"1805\" data-end=\"1830\">\u00c9missions des champs d'application 1 et 2<\/strong> d\u00e9but de la notification<\/p>\n<\/li>\n<li data-start=\"1852\" data-end=\"1901\">\n<p data-start=\"1854\" data-end=\"1901\">Exigences <strong data-start=\"1863\" data-end=\"1884\">assurance limit\u00e9e<\/strong> par un tiers<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1903\" data-end=\"2077\">\n<p data-start=\"1905\" data-end=\"1915\"><strong data-start=\"1905\" data-end=\"1913\">2027<\/strong><\/p>\n<ul data-start=\"1918\" data-end=\"2077\">\n<li data-start=\"1918\" data-end=\"1960\">\n<p data-start=\"1920\" data-end=\"1960\"><strong data-start=\"1920\" data-end=\"1941\">\u00c9missions du champ d'application 3<\/strong> d\u00e9but de la notification<\/p>\n<\/li>\n<li data-start=\"1963\" data-end=\"2039\">\n<p data-start=\"1965\" data-end=\"2039\">Comprend les \u00e9missions indirectes provenant des fournisseurs, de la logistique, de l'utilisation des produits, etc.<\/p>\n<\/li>\n<li data-start=\"2042\" data-end=\"2077\">\n<p data-start=\"2044\" data-end=\"2077\">Toujours sous <strong data-start=\"2056\" data-end=\"2077\">assurance limit\u00e9e<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"2079\" data-end=\"2186\">\n<p data-start=\"2081\" data-end=\"2091\"><strong data-start=\"2081\" data-end=\"2089\">2030<\/strong><\/p>\n<ul data-start=\"2094\" data-end=\"2186\">\n<li data-start=\"2094\" data-end=\"2141\">\n<p data-start=\"2096\" data-end=\"2141\">Tous les champs d'application se d\u00e9placent vers <strong data-start=\"2115\" data-end=\"2139\">assurance raisonnable<\/strong><\/p>\n<\/li>\n<li data-start=\"2144\" data-end=\"2186\">\n<p data-start=\"2146\" data-end=\"2186\">Rigueur comparable \u00e0 celle d'un audit financier<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"2146\" data-end=\"2186\">\n<p data-start=\"2146\" data-end=\"2186\"><em data-start=\"2193\" data-end=\"2212\">Assurance limit\u00e9e<\/em> offre une confiance mod\u00e9r\u00e9e dans l'exactitude des donn\u00e9es. <em data-start=\"2262\" data-end=\"2284\">Assurance raisonnable<\/em> offre un niveau de confiance \u00e9lev\u00e9 - et exige beaucoup plus de documentation, de contr\u00f4les et d'implication de la part des auditeurs.<\/p>\n<p data-start=\"2146\" data-end=\"2186\">\n<h2 data-start=\"2410\" data-end=\"2476\"><strong data-start=\"2413\" data-end=\"2476\">Comment les entreprises peuvent-elles se pr\u00e9parer aux exigences d'assurance du SB 253 ?<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<h3 data-start=\"2478\" data-end=\"2531\">\u00c9tape 1 : Mettre en place des syst\u00e8mes fiables de donn\u00e9es sur les \u00e9missions<\/h3>\n<p data-start=\"2532\" data-end=\"2662\">Les entreprises doivent investir dans <strong data-start=\"2557\" data-end=\"2591\">des syst\u00e8mes robustes de gestion des donn\u00e9es<\/strong> pour le suivi de la consommation d'\u00e9nergie, des \u00e9missions des fournisseurs, des transports, etc.<\/p>\n<h3 data-start=\"2664\" data-end=\"2712\">\u00c9tape 2 : Engager les prestataires de services d'assurance d\u00e8s le d\u00e9but<\/h3>\n<p data-start=\"2713\" data-end=\"2882\">Les experts mettent en garde contre la <strong data-start=\"2730\" data-end=\"2773\">le march\u00e9 de l'assurance sera sous pression<\/strong> en raison de l'augmentation de la demande en 2026 et au-del\u00e0. Assurez-vous de la pr\u00e9sence de vos partenaires tiers \u00e0 l'avance afin d'\u00e9viter une ru\u00e9e de derni\u00e8re minute.<\/p>\n<h3 data-start=\"2884\" data-end=\"2927\">\u00c9tape 3 : Se concentrer sur la complexit\u00e9 du champ d'application 3<\/h3>\n<p data-start=\"2928\" data-end=\"3118\">Les \u00e9missions du champ d'application 3 sont les <strong data-start=\"2954\" data-end=\"2994\">les plus difficiles \u00e0 mesurer et \u00e0 v\u00e9rifier<\/strong> - Pourtant, ils repr\u00e9sentent souvent la plus grande part de l'empreinte carbone d'une entreprise. N'attendez pas 2027 pour vous attaquer \u00e0 ce probl\u00e8me.<\/p>\n<h2 data-start=\"3125\" data-end=\"3185\"><\/h2>\n<h2 data-start=\"3125\" data-end=\"3185\"><strong data-start=\"3128\" data-end=\"3185\">Le \"d\u00e9ficit d'assurance\" - et pourquoi il constitue un risque pour la concurrence<\/strong><\/h2>\n<p data-start=\"3187\" data-end=\"3273\">De nombreuses organisations consid\u00e8rent encore les donn\u00e9es ESG comme secondaires ou facultatives. Le SB 253 change cela.<\/p>\n<p data-start=\"3275\" data-end=\"3429\">Les informations sur les \u00e9missions seront bient\u00f4t <strong data-start=\"3310\" data-end=\"3333\">l\u00e9galement applicable<\/strong>, <strong data-start=\"3335\" data-end=\"3358\">v\u00e9rifi\u00e9 de mani\u00e8re externe<\/strong>et <strong data-start=\"3364\" data-end=\"3388\">examin\u00e9 publiquement<\/strong>. Les traiter avec d\u00e9sinvolture aujourd'hui peut conduire \u00e0.. :<\/p>\n<ul data-start=\"3430\" data-end=\"3514\">\n<li data-start=\"3430\" data-end=\"3458\">\n<p data-start=\"3432\" data-end=\"3458\"><strong data-start=\"3435\" data-end=\"3458\">D\u00e9fauts de conformit\u00e9<\/strong><\/p>\n<\/li>\n<li data-start=\"3459\" data-end=\"3485\">\n<p data-start=\"3461\" data-end=\"3485\"><strong data-start=\"3464\" data-end=\"3485\">M\u00e9fiance des investisseurs<\/strong><\/p>\n<\/li>\n<li data-start=\"3486\" data-end=\"3514\">\n<p data-start=\"3488\" data-end=\"3514\"><strong data-start=\"3491\" data-end=\"3514\">Atteinte \u00e0 la r\u00e9putation<\/strong><\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3516\" data-end=\"3575\">Par ailleurs, les entreprises qui se pr\u00e9parent \u00e0 l'avance ont plus de chances de r\u00e9ussir :<\/p>\n<ul data-start=\"3576\" data-end=\"3640\">\n<li data-start=\"3576\" data-end=\"3601\">\n<p data-start=\"3578\" data-end=\"3601\">Gagner la confiance des investisseurs<\/p>\n<\/li>\n<li data-start=\"3602\" data-end=\"3617\">\n<p data-start=\"3604\" data-end=\"3617\">S\u00e9curiser les talents<\/p>\n<\/li>\n<li data-start=\"3618\" data-end=\"3640\">\n<p data-start=\"3620\" data-end=\"3640\">En t\u00eate des classements ESG<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"3647\" data-end=\"3702\"><\/h2>\n<h2 data-start=\"3647\" data-end=\"3702\"><strong data-start=\"3650\" data-end=\"3702\">Comp\u00e9tences essentielles pour naviguer dans l'assurance SB 253<\/strong><\/h2>\n<p data-start=\"3704\" data-end=\"3857\">La mont\u00e9e en puissance de l'assurance par des tiers cr\u00e9e \u00e9galement <strong data-start=\"3755\" data-end=\"3776\">une augmentation de la demande<\/strong> pour les professionnels qui peuvent combler le foss\u00e9 entre la conformit\u00e9, les donn\u00e9es et la strat\u00e9gie.<\/p>\n<h3 data-start=\"3859\" data-end=\"3885\">Comp\u00e9tences tr\u00e8s demand\u00e9es :<\/h3>\n<ul data-start=\"3886\" data-end=\"4121\">\n<li data-start=\"3886\" data-end=\"3925\">\n<p data-start=\"3888\" data-end=\"3925\">Comptabilit\u00e9 carbone (champs d'application 1, 2, 3)<\/p>\n<\/li>\n<li data-start=\"3926\" data-end=\"4001\">\n<p data-start=\"3928\" data-end=\"4001\">Compr\u00e9hension des cadres tels que <strong data-start=\"3964\" data-end=\"3971\">GRI<\/strong>, <strong data-start=\"3973\" data-end=\"3981\">SASB<\/strong>, <strong data-start=\"3983\" data-end=\"3991\">TCFD<\/strong>, <strong data-start=\"3993\" data-end=\"4001\">CSRD<\/strong><\/p>\n<\/li>\n<li data-start=\"3926\" data-end=\"4001\">\n<p data-start=\"3928\" data-end=\"4001\">Gestion et int\u00e9grit\u00e9 des donn\u00e9es ESG<\/p>\n<\/li>\n<li data-start=\"4039\" data-end=\"4078\">\n<p data-start=\"4041\" data-end=\"4078\">Travailler avec des v\u00e9rificateurs tiers<\/p>\n<\/li>\n<li data-start=\"4079\" data-end=\"4121\">\n<p data-start=\"4081\" data-end=\"4121\">Pr\u00e9paration \u00e0 l'audit et contr\u00f4les internes<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4123\" data-end=\"4255\">Les entreprises qui investissent dans des capacit\u00e9s internes - ou qui am\u00e9liorent les comp\u00e9tences de leurs \u00e9quipes - seront bien mieux \u00e9quip\u00e9es pour r\u00e9pondre aux exigences du SB 253.<\/p>\n<h2 data-start=\"4262\" data-end=\"4337\"><\/h2>\n<h2 data-start=\"4262\" data-end=\"4337\"><strong data-start=\"4268\" data-end=\"4337\">Ressource sponsoris\u00e9e : Formation sur l'assurance de la GSE pour les professionnels am\u00e9ricains<\/strong><\/h2>\n<p data-start=\"4339\" data-end=\"4468\">Pour soutenir la pr\u00e9paration du SB 253, le <strong data-start=\"4374\" data-end=\"4424\">Centre pour la durabilit\u00e9 et l'excellence (CSE)<\/strong> offre un programme de certification sp\u00e9cialis\u00e9 :<\/p>\n<h3 data-start=\"4470\" data-end=\"4541\">Programme des praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable - \u00e9dition avanc\u00e9e<\/h3>\n<ul data-start=\"4542\" data-end=\"4739\">\n<li data-start=\"4542\" data-end=\"4579\">\n<p data-start=\"4544\" data-end=\"4579\">Couvre en d\u00e9tail les champs d'application 1, 2 et 3<\/p>\n<\/li>\n<li data-start=\"4580\" data-end=\"4624\">\n<p data-start=\"4582\" data-end=\"4624\">Enseigne les cadres ESG et la pr\u00e9paration \u00e0 l'audit<\/p>\n<\/li>\n<li data-start=\"4625\" data-end=\"4685\">\n<p data-start=\"4627\" data-end=\"4685\">Dirig\u00e9 par des experts en d\u00e9veloppement durable ayant plus de 20 ans d'exp\u00e9rience<\/p>\n<\/li>\n<li data-start=\"4686\" data-end=\"4739\">\n<p data-start=\"4688\" data-end=\"4739\">Comprend des \u00e9tudes de cas pratiques et des outils du monde r\u00e9el<\/p>\n<\/li>\n<\/ul>\n<blockquote data-start=\"4741\" data-end=\"4869\">\n<p data-start=\"4743\" data-end=\"4869\">\ud83d\udd52 <strong data-start=\"4746\" data-end=\"4778\">La vente flash se termine le 10 septembre<\/strong><br data-start=\"4778\" data-end=\"4781\" \/>Utiliser le code <strong data-start=\"4792\" data-end=\"4800\">FL25<\/strong> \u00e0 la caisse pour b\u00e9n\u00e9ficier d'un tarif r\u00e9duit<br data-start=\"4834\" data-end=\"4837\" \/>\ud83d\udc49 <a class=\"decorated-link\" href=\"#\" rel=\"noopener\" data-start=\"4842\" data-end=\"4869\">S'inscrire sur Eventbrite<\/a><\/p>\n<\/blockquote>\n<blockquote data-start=\"4871\" data-end=\"4953\">\n<p data-start=\"4873\" data-end=\"4953\">\n<\/blockquote>\n<h2 data-start=\"4960\" data-end=\"5023\"><strong data-start=\"4963\" data-end=\"5023\">Dernier point \u00e0 retenir : Commencer t\u00f4t, rester conforme, \u00e9tablir la confiance<\/strong><\/h2>\n<p data-start=\"5025\" data-end=\"5140\"><strong data-start=\"5025\" data-end=\"5072\">La loi SB 253 met la barre plus haut en mati\u00e8re de divulgation d'informations sur le climat<\/strong> - et l'assurance d'une tierce partie est ce qui donne du poids \u00e0 ces informations.<\/p>\n<p data-start=\"5142\" data-end=\"5307\">Les entreprises qui commencent d\u00e8s maintenant \u00e0 mettre en place des syst\u00e8mes pr\u00eats pour l'assurance ne se contenteront pas de respecter les d\u00e9lais de mise en conformit\u00e9, elles montreront \u00e9galement la voie \u00e0 suivre en mati\u00e8re de transparence et de responsabilit\u00e9 des entreprises.<\/p>\n<p data-start=\"5309\" data-end=\"5509\">Si votre \u00e9quipe consid\u00e8re encore les donn\u00e9es sur les \u00e9missions comme facultatives, il est temps de passer \u00e0 la vitesse sup\u00e9rieure. L'horloge tourne vers 2026 - et l'assurance d'une tierce partie n'est plus un \"bienfait\". C'est <strong data-start=\"5488\" data-end=\"5509\">la nouvelle norme.<\/strong><\/p>\n<p data-start=\"5309\" data-end=\"5509\">\n<p data-start=\"5309\" data-end=\"5509\">","protected":false},"excerpt":{"rendered":"<p>California\u2019s Senate Bill 253 (SB 253) \u2014 the Climate Corporate Data Accountability Act \u2014 marks a pivotal shift in corporate climate reporting. For the first time, large public and private companies operating in California will be required to disclose their greenhouse gas emissions across Scopes 1, 2, and 3. But the real game-changer? These disclosures [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13812,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[35,1283,1286,1414,1574,1587,1594,1843,1844,28,33,34],"tags":[580,1167,1535,1713,1941,2284],"class_list":["post-13811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-training","category-sustainability-reporting-services","category-strategies-with-an-impact","category-esg-reporting","category-north-america","category-canada","category-esg-investment","category-green-skils","category-green-skills","category-news","category-corporate-sustainability","category-sustainability","tag-esg-reporting","tag-scope-3-emissions","tag-sb-253","tag-sustainability-compliance","tag-u-s-companies","tag-california-climate-disclosure"],"acf":[],"yoast_head":"<!-- This site is optimized with the 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