{"id":15023,"date":"2026-02-18T15:15:35","date_gmt":"2026-02-18T12:15:35","guid":{"rendered":"https:\/\/cse-net.org\/?p=15023"},"modified":"2026-02-18T15:17:44","modified_gmt":"2026-02-18T12:17:44","slug":"sb-253-applicability-complex-scenarios","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/sb-253-applicability-complex-scenarios\/","title":{"rendered":"Applicabilit\u00e9 du SB-253 dans des sc\u00e9narios complexes"},"content":{"rendered":"

La loi californienne SB-253, Climate Corporate Data Accountability Act, rend obligatoire la divulgation des \u00e9missions de gaz \u00e0 effet de serre pour les grandes entreprises exer\u00e7ant leurs activit\u00e9s en Californie et dont le chiffre d'affaires annuel est sup\u00e9rieur \u00e0 $1 milliard d'euros.<\/p>\n

Le texte int\u00e9gral de la loi SB-253 est disponible \u00e0 l'adresse suivante : California Legislative Information portail<\/a>. La loi conf\u00e8re l'autorit\u00e9 de mise en \u0153uvre au California Air Resources Board (CARB), qui \u00e9mettra des directives sur les \u00e9missions de gaz \u00e0 effet de serre. des orientations d\u00e9taill\u00e9es en mati\u00e8re d'\u00e9laboration de r\u00e8gles<\/a>.<\/p>\n

\u00c0 premi\u00e8re vue, le seuil semble simple. Dans la pratique, cependant, l'applicabilit\u00e9 devient complexe lorsque les entreprises op\u00e8rent par l'interm\u00e9diaire de filiales, de structures de capital-investissement ou de coentreprises. Le projet de loi SB-253 est une obligation d'information en mati\u00e8re de r\u00e9glementation financi\u00e8re, et la pr\u00e9cision est donc importante.<\/p>\n

Ce qu'exige le SB-253<\/h2>\n

Le SB-253 exige que les entit\u00e9s couvertes divulguent publiquement :<\/p>\n

- \u00c9missions du champ d'application 1
- \u00c9missions du champ d'application 2
- \u00c9missions du champ d'application 3<\/p>\n

Les rapports sur les champs d'application 1 et 2 commencent en premier, suivis par les informations sur le champ d'application 3. L'assurance limit\u00e9e s'appliquera dans un premier temps, avant de faire l'objet d'un examen plus approfondi au fil du temps.<\/p>\n

La loi s'applique aux entreprises dont le chiffre d'affaires annuel total est sup\u00e9rieur \u00e0 $1 milliard et qui \u201cfont des affaires en Californie\u201d. Toutefois, la loi ne d\u00e9finit pas de mani\u00e8re exhaustive la fa\u00e7on dont les structures de propri\u00e9t\u00e9 complexes doivent \u00eatre trait\u00e9es.<\/p>\n

C'est l\u00e0 que commence l'interpr\u00e9tation.<\/p>\n

Sc\u00e9nario 1 : Soci\u00e9t\u00e9s m\u00e8res et filiales<\/h2>\n

La plupart des grandes entreprises op\u00e8rent par le biais de structures de groupe consolid\u00e9es.<\/p>\n

Selon les GAAP am\u00e9ricains, les soci\u00e9t\u00e9s m\u00e8res publient des \u00e9tats financiers consolid\u00e9s qui regroupent les revenus des filiales. Le SB-253 fait r\u00e9f\u00e9rence au chiffre d'affaires annuel total mais ne red\u00e9finit pas explicitement les principes de consolidation comptable.<\/p>\n

Dans la plupart des interpr\u00e9tations juridiques \u00e0 ce jour, les recettes consolid\u00e9es d\u00e9terminent si le seuil de $1 milliard est atteint.<\/p>\n

Cette approche s'aligne sur les principes de d\u00e9limitation des gaz \u00e0 effet de serre dans le cadre de la Norme d'entreprise du protocole GHG<\/a>, qui permet aux entreprises de d\u00e9clarer leurs \u00e9missions en utilisant les approches du contr\u00f4le financier ou du contr\u00f4le op\u00e9rationnel.<\/p>\n

Si les rapports financiers sont consolid\u00e9s, les rapports sur les \u00e9missions doivent \u00eatre align\u00e9s en cons\u00e9quence. Une mauvaise harmonisation cr\u00e9e un risque d'audit lorsque l'assurance par un tiers commence.<\/p>\n

Sc\u00e9nario 2 : Structures des portefeuilles de capital-investissement<\/h2>\n

Le capital-investissement introduit une complexit\u00e9 suppl\u00e9mentaire. Le SB-253 n'indique pas explicitement si les revenus des soci\u00e9t\u00e9s de portefeuille sont agr\u00e9g\u00e9s au niveau du fonds. Dans la plupart des traitements comptables, les soci\u00e9t\u00e9s de portefeuille restent des entit\u00e9s distinctes, \u00e0 moins que le fonds n'exerce un contr\u00f4le financier. Cependant, les attentes des investisseurs d\u00e9passent de plus en plus les exigences l\u00e9gales minimales.<\/p>\n

Les investisseurs institutionnels continuent d'exiger une information coh\u00e9rente sur le climat<\/a> dans les portefeuilles, sans tenir compte des seuils l\u00e9gaux stricts d'agr\u00e9gation. En outre, les investisseurs sont de plus en plus enclins \u00e0 exiger des transparence des \u00e9missions<\/a>.<\/p>\n

Cela signifie que m\u00eame si l'agr\u00e9gation statutaire ne s'applique pas, les forces du march\u00e9 peuvent pousser les soci\u00e9t\u00e9s de capital-investissement \u00e0 adopter des pratiques consolid\u00e9es en mati\u00e8re de rapports sur le climat.<\/p>\n

Jusqu'\u00e0 ce que CARB clarifie les attentes en mati\u00e8re d'agr\u00e9gation, les professionnels du d\u00e9veloppement durable dans les entreprises d'investissement devraient \u00e9valuer :<\/p>\n

- Pourcentage de propri\u00e9t\u00e9
- Droits de contr\u00f4le du conseil d'administration
- Traitement de la consolidation financi\u00e8re
- Autorit\u00e9 op\u00e9rationnelle<\/p>\n

Le fait de documenter les hypoth\u00e8ses d\u00e8s \u00e0 pr\u00e9sent r\u00e9duit le risque d'application future de la l\u00e9gislation.<\/p>\n

Sc\u00e9nario 3 : coentreprises et participation minoritaire<\/h2>\n

Les entreprises communes doivent faire l'objet d'une analyse minutieuse de leurs limites.<\/p>\n

Si une entreprise poss\u00e8de 40 % d'une coentreprise op\u00e9rant en Californie, le traitement des \u00e9missions d\u00e9pend du contr\u00f4le.<\/p>\n

Le protocole GHG propose deux approches principales :<\/p>\n

Contr\u00f4le op\u00e9rationnel<\/strong>Les \u00e9missions de gaz \u00e0 effet de serre sont d\u00e9clar\u00e9es \u00e0 100 % lorsqu'il existe une autorit\u00e9 op\u00e9rationnelle.
Contr\u00f4le financier<\/strong>Les \u00e9missions de gaz \u00e0 effet de serre : rapport d'\u00e9missions proportionnel au contr\u00f4le financier.<\/p>\n

Le SB-253 n'impose pas explicitement une approche. Par cons\u00e9quent, les entreprises doivent rester coh\u00e9rentes avec leur m\u00e9thode de comptabilisation des gaz \u00e0 effet de serre.<\/p>\n

Treillis<\/a> a indiqu\u00e9 que de nombreuses entreprises privil\u00e9gient le contr\u00f4le op\u00e9rationnel pour des raisons de clart\u00e9 et de simplicit\u00e9 de gouvernance. Toutefois, quelle que soit l'approche adopt\u00e9e par une entreprise, elle doit rester coh\u00e9rente, document\u00e9e et d\u00e9fendable dans le cadre de l'assurance.<\/p>\n

Sc\u00e9nario 4 : Effets d'entra\u00eenement de la cha\u00eene d'approvisionnement<\/h2>\n

M\u00eame les entreprises situ\u00e9es en dessous du seuil de $1 milliard d'euros ressentiront l'impact.<\/p>\n

La d\u00e9claration du champ d'application 3 requiert des donn\u00e9es sur les \u00e9missions de la part des fournisseurs. Les entit\u00e9s couvertes demanderont aux fournisseurs des inventaires d'\u00e9missions, des donn\u00e9es d'activit\u00e9 et des strat\u00e9gies de r\u00e9duction.<\/p>\n

ESG Dive a rapport\u00e9<\/a> que les fournisseurs qui ne disposent pas de syst\u00e8mes cr\u00e9dibles de comptabilisation du carbone risquent de perdre des contrats au fur et \u00e0 mesure que la divulgation obligatoire s'\u00e9tend. Cela cr\u00e9e une applicabilit\u00e9 indirecte par le biais de la pression du march\u00e9. Le SB-253 \u00e9tend effectivement les attentes en mati\u00e8re de conformit\u00e9 au plus profond des cha\u00eenes de valeur.<\/p>\n

Sc\u00e9nario 5 : \u201cFaire des affaires en Californie\u201d.\u201d<\/h2>\n

L'expression \u201cfaire des affaires en Californie\u201d a un poids juridique.<\/p>\n

La l\u00e9gislation fiscale californienne prend g\u00e9n\u00e9ralement en compte les seuils de revenus, la pr\u00e9sence de biens et l'activit\u00e9 salariale pour d\u00e9terminer le nexus. Les entreprises dont le si\u00e8ge social se trouve en dehors de la Californie peuvent toujours entrer dans le champ d'application si elles r\u00e9pondent \u00e0 ces crit\u00e8res. Le SB-253 incorpore cette norme, et les \u00e9quipes charg\u00e9es du d\u00e9veloppement durable doivent donc se coordonner avec des conseillers fiscaux et juridiques lorsqu'elles \u00e9valuent le risque.<\/p>\n

L'\u00e9volution de l'interpr\u00e9tation<\/h2>\n

Plusieurs domaines restent soumis \u00e0 l'\u00e9laboration de r\u00e8gles par le CARB :<\/p>\n

- Clarification de l'agr\u00e9gation des portefeuilles
- M\u00e9thodes de calcul du champ d'application 3 en cours d'assurance
- D\u00e9lais d'ex\u00e9cution
- Structures des sanctions<\/p>\n

Les mises \u00e0 jour de la r\u00e9glementation de CARB doivent \u00eatre suivies de pr\u00e8s ici<\/a>. Les entreprises doivent documenter les d\u00e9cisions d'interpr\u00e9tation prises au cours de cette p\u00e9riode transitoire.<\/p>\n

Aper\u00e7u de la mise en \u0153uvre pratique<\/h2>\n

Lors d'un r\u00e9cent examen de l'applicabilit\u00e9 men\u00e9 pour un groupe industriel multi\u00e9tatique, les responsables du d\u00e9veloppement durable ont d'abord suppos\u00e9 que SB-253 ne s'appliquait pas parce que les unit\u00e9s commerciales individuelles avaient un chiffre d'affaires inf\u00e9rieur \u00e0 $1 milliard d'euros.<\/p>\n

Apr\u00e8s examen des \u00e9tats financiers consolid\u00e9s et de l'exposition aux recettes de la Californie, l'entit\u00e9 m\u00e8re a d\u00e9pass\u00e9 le seuil.<\/p>\n

L'entreprise a commenc\u00e9 \u00e0 aligner ses limites d'\u00e9missions sur la consolidation financi\u00e8re et a entam\u00e9 la cartographie des donn\u00e9es du champ d'application 3 douze mois avant l'application pr\u00e9vue de la loi. L'analyse pr\u00e9coce a permis d'\u00e9viter une mise en conformit\u00e9 r\u00e9active.<\/p>\n

L'importance de la rigueur<\/h2>\n

SB-253 fait partie du contenu YMYL financier et juridique. Une analyse incorrecte de l'applicabilit\u00e9 pourrait affecter l'information sur les valeurs mobili\u00e8res, la confiance des investisseurs et l'exposition aux litiges.<\/p>\n

Les entreprises doivent donc proc\u00e9der \u00e0 un examen structur\u00e9 comprenant les \u00e9l\u00e9ments suivants :<\/p>\n

    \n
  1. \n

    Confirmation des revenus consolid\u00e9s<\/p>\n<\/li>\n

  2. \n

    \u00c9valuation du Nexus<\/p>\n<\/li>\n

  3. \n

    Cartographie de la propri\u00e9t\u00e9<\/p>\n<\/li>\n

  4. \n

    Alignement des limites d'\u00e9missions selon le protocole GHG<\/p>\n<\/li>\n

  5. \n

    Mission de gouvernance et de surveillance du conseil d'administration<\/p>\n<\/li>\n<\/ol>\n

    Une formation avanc\u00e9e \u00e0 la comptabilit\u00e9 carbone et aux cadres de divulgation climatique peut soutenir ce processus. Des programmes tels que le Programme des praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable - \u00e9dition avanc\u00e9e<\/a> fournir une base technique structur\u00e9e en mati\u00e8re de strat\u00e9gie de divulgation et de pr\u00e9paration \u00e0 l'assurance.<\/p>\n

    R\u00e9flexions finales<\/h2>\n

    L'applicabilit\u00e9 du SB-253 dans des sc\u00e9narios complexes va au-del\u00e0 d'un seuil de revenus.<\/p>\n

    Elle n\u00e9cessite une analyse de la consolidation financi\u00e8re, un examen du lien juridique, l'alignement des fronti\u00e8res des gaz \u00e0 effet de serre et l'int\u00e9gration de la gouvernance.<\/p>\n

    La clart\u00e9 de la r\u00e9glementation continuera d'\u00e9voluer. Les entreprises qui entament d\u00e8s maintenant une pr\u00e9paration structur\u00e9e r\u00e9duiront le risque de non-conformit\u00e9 et renforceront leur cr\u00e9dibilit\u00e9 en mati\u00e8re de divulgation dans les ann\u00e9es \u00e0 venir.<\/p>\n

    ","protected":false},"excerpt":{"rendered":"

    California\u2019s SB-253, the Climate Corporate Data Accountability Act, establishes mandatory greenhouse gas disclosure for large companies doing business in California with more than $1 billion in annual revenue. The full statutory text of SB-253 is available through the California Legislative Information portal. The law grants implementation authority to the California Air Resources Board (CARB), which […]<\/p>\n","protected":false},"author":3,"featured_media":15031,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1283,1287,1414,1594,1902,1904,2006,28,34,35],"tags":[2310,2589,2590,1167,1535,2284],"class_list":["post-15023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-reporting-services","category-external-verification-and-assurance","category-esg-reporting","category-esg-investment","category-external-assurance","category-usa","category-responsible-corporate-communication","category-news","category-sustainability","category-sustainability-training","tag-carb","tag-sustainability-reporting-usa","tag-corporate-climate-compliance","tag-scope-3-emissions","tag-sb-253","tag-california-climate-disclosure"],"acf":[],"yoast_head":"\nSB-253 Applicability in Complex Scenarios<\/title>\n<meta name=\"description\" content=\"A technical, source-backed guide to SB-253 applicability in complex corporate structures, private equity, joint ventures, and supply chains.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cse-net.org\/fr\/sb-253-applicability-complex-scenarios\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SB-253 Applicability in Complex Scenarios\" \/>\n<meta property=\"og:description\" content=\"A technical, source-backed guide to SB-253 applicability in complex corporate structures, private equity, joint ventures, and supply chains.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cse-net.org\/fr\/sb-253-applicability-complex-scenarios\/\" \/>\n<meta property=\"og:site_name\" content=\"Center for Sustainbability & Excellence\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-18T12:15:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T12:17:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"cseadm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@CSE_network\" \/>\n<meta name=\"twitter:site\" content=\"@CSE_network\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"cseadm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/\"},\"author\":{\"name\":\"cseadm\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/person\\\/3615f0465d5060787c50f34130070382\"},\"headline\":\"SB-253 Applicability in Complex Scenarios\",\"datePublished\":\"2026-02-18T12:15:35+00:00\",\"dateModified\":\"2026-02-18T12:17:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/\"},\"wordCount\":876,\"publisher\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/sb-253-applicability-complex-scenarios.png\",\"keywords\":[\"CARB\",\"sustainability reporting USA\",\"corporate climate compliance\",\"Scope 3 emissions\",\"SB 253\",\"California climate disclosure\"],\"articleSection\":[\"Sustainability Reporting Services\",\"External Verification and Assurance\",\"ESG Reporting\",\"ESG Investment\",\"External Assurance\",\"USA\",\"responsible corporate communication\",\"News\",\"Sustainability\",\"Sustainability Training\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/\",\"url\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/\",\"name\":\"SB-253 Applicability in Complex Scenarios\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/sb-253-applicability-complex-scenarios.png\",\"datePublished\":\"2026-02-18T12:15:35+00:00\",\"dateModified\":\"2026-02-18T12:17:44+00:00\",\"description\":\"A technical, source-backed guide to SB-253 applicability in complex corporate structures, private equity, joint ventures, and supply chains.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/sb-253-applicability-complex-scenarios.png\",\"contentUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/sb-253-applicability-complex-scenarios.png\",\"width\":840,\"height\":560,\"caption\":\"SB-253 applicability complex scenarios\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/sb-253-applicability-complex-scenarios\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/cse-net.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SB-253 Applicability in Complex Scenarios\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#website\",\"url\":\"https:\\\/\\\/cse-net.org\\\/\",\"name\":\"Center for Sustainbability & Excellence\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cse-net.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#organization\",\"name\":\"CSE\",\"url\":\"https:\\\/\\\/cse-net.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cse-logo-n.png\",\"contentUrl\":\"https:\\\/\\\/cse-net.org\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/cse-logo-n.png\",\"width\":1200,\"height\":675,\"caption\":\"CSE\"},\"image\":{\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Centre.for.Sustainability.and.Excellence\\\/\",\"https:\\\/\\\/x.com\\\/CSE_network\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/nikos-avlonas-81ab3410\\\/\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/CSEorg\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cse-net.org\\\/#\\\/schema\\\/person\\\/3615f0465d5060787c50f34130070382\",\"name\":\"cseadm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g\",\"caption\":\"cseadm\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Applicabilit\u00e9 du SB-253 dans des sc\u00e9narios complexes","description":"Un guide technique, \u00e9tay\u00e9 par des sources, sur l'applicabilit\u00e9 du SB-253 dans les structures d'entreprise complexes, le capital-investissement, les coentreprises et les cha\u00eenes d'approvisionnement.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cse-net.org\/fr\/sb-253-applicability-complex-scenarios\/","og_locale":"fr_FR","og_type":"article","og_title":"SB-253 Applicability in Complex Scenarios","og_description":"A technical, source-backed guide to SB-253 applicability in complex corporate structures, private equity, joint ventures, and supply chains.","og_url":"https:\/\/cse-net.org\/fr\/sb-253-applicability-complex-scenarios\/","og_site_name":"Center for Sustainbability & Excellence","article_publisher":"https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/","article_published_time":"2026-02-18T12:15:35+00:00","article_modified_time":"2026-02-18T12:17:44+00:00","og_image":[{"width":840,"height":560,"url":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png","type":"image\/png"}],"author":"cseadm","twitter_card":"summary_large_image","twitter_creator":"@CSE_network","twitter_site":"@CSE_network","twitter_misc":{"\u00c9crit par":"cseadm","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#article","isPartOf":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/"},"author":{"name":"cseadm","@id":"https:\/\/cse-net.org\/#\/schema\/person\/3615f0465d5060787c50f34130070382"},"headline":"SB-253 Applicability in Complex Scenarios","datePublished":"2026-02-18T12:15:35+00:00","dateModified":"2026-02-18T12:17:44+00:00","mainEntityOfPage":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/"},"wordCount":876,"publisher":{"@id":"https:\/\/cse-net.org\/#organization"},"image":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#primaryimage"},"thumbnailUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png","keywords":["CARB","sustainability reporting USA","corporate climate compliance","Scope 3 emissions","SB 253","California climate disclosure"],"articleSection":["Sustainability Reporting Services","External Verification and Assurance","ESG Reporting","ESG Investment","External Assurance","USA","responsible corporate communication","News","Sustainability","Sustainability Training"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/","url":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/","name":"Applicabilit\u00e9 du SB-253 dans des sc\u00e9narios complexes","isPartOf":{"@id":"https:\/\/cse-net.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#primaryimage"},"image":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#primaryimage"},"thumbnailUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png","datePublished":"2026-02-18T12:15:35+00:00","dateModified":"2026-02-18T12:17:44+00:00","description":"Un guide technique, \u00e9tay\u00e9 par des sources, sur l'applicabilit\u00e9 du SB-253 dans les structures d'entreprise complexes, le capital-investissement, les coentreprises et les cha\u00eenes d'approvisionnement.","breadcrumb":{"@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#primaryimage","url":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png","contentUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/02\/sb-253-applicability-complex-scenarios.png","width":840,"height":560,"caption":"SB-253 applicability complex scenarios"},{"@type":"BreadcrumbList","@id":"https:\/\/cse-net.org\/sb-253-applicability-complex-scenarios\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/cse-net.org\/"},{"@type":"ListItem","position":2,"name":"SB-253 Applicability in Complex Scenarios"}]},{"@type":"WebSite","@id":"https:\/\/cse-net.org\/#website","url":"https:\/\/cse-net.org\/","name":"Centre pour la durabilit\u00e9 et l'excellence","description":"","publisher":{"@id":"https:\/\/cse-net.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cse-net.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/cse-net.org\/#organization","name":"CSE","url":"https:\/\/cse-net.org\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cse-net.org\/#\/schema\/logo\/image\/","url":"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/12\/cse-logo-n.png","contentUrl":"https:\/\/cse-net.org\/wp-content\/uploads\/2023\/12\/cse-logo-n.png","width":1200,"height":675,"caption":"CSE"},"image":{"@id":"https:\/\/cse-net.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Centre.for.Sustainability.and.Excellence\/","https:\/\/x.com\/CSE_network","https:\/\/www.linkedin.com\/in\/nikos-avlonas-81ab3410\/","https:\/\/www.youtube.com\/user\/CSEorg"]},{"@type":"Person","@id":"https:\/\/cse-net.org\/#\/schema\/person\/3615f0465d5060787c50f34130070382","name":"cseadm","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/772d54c2c50c66bb1066610c78ec69a846e22fb6547dc313273bc0b2a4bd4429?s=96&d=mm&r=g","caption":"cseadm"}}]}},"_links":{"self":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/15023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/comments?post=15023"}],"version-history":[{"count":7,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/15023\/revisions"}],"predecessor-version":[{"id":15035,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/posts\/15023\/revisions\/15035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/media\/15031"}],"wp:attachment":[{"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/media?parent=15023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/categories?post=15023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cse-net.org\/fr\/wp-json\/wp\/v2\/tags?post=15023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}