{"id":15977,"date":"2026-03-16T13:32:59","date_gmt":"2026-03-16T10:32:59","guid":{"rendered":"https:\/\/cse-net.org\/?p=15977"},"modified":"2026-03-16T13:32:59","modified_gmt":"2026-03-16T10:32:59","slug":"canadian-sustainability-disclosure-standards","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/canadian-sustainability-disclosure-standards\/","title":{"rendered":"Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable (CSDS1 &amp; CSDS2)"},"content":{"rendered":"<p data-start=\"449\" data-end=\"768\">Les rapports sur le d\u00e9veloppement durable entrent dans une nouvelle phase au niveau mondial. Les gouvernements et les organismes de r\u00e9glementation s'orientent vers des cadres de divulgation normalis\u00e9s qui am\u00e9liorent la transparence et la comparabilit\u00e9 entre les march\u00e9s. Au Canada, cette transition prend forme gr\u00e2ce \u00e0 la <strong data-start=\"703\" data-end=\"767\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable (CSDS1 &amp; CSDS2)<\/strong>.<\/p>\n<p data-start=\"770\" data-end=\"1075\">Ces normes repr\u00e9sentent une avanc\u00e9e significative dans l'alignement des rapports canadiens sur le d\u00e9veloppement durable sur les cadres internationaux. Pour les organisations qui op\u00e8rent au Canada ou qui s'adressent \u00e0 des investisseurs internationaux, la compr\u00e9hension de ces normes est essentielle. <strong data-start=\"991\" data-end=\"1039\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> devient de plus en plus importante.<\/p>\n<p data-start=\"1077\" data-end=\"1225\">Les entreprises qui se pr\u00e9parent t\u00f4t renforceront leur gouvernance ESG, am\u00e9lioreront leur gestion des risques et renforceront leur cr\u00e9dibilit\u00e9 aupr\u00e8s des investisseurs et des parties prenantes.<\/p>\n<h2 data-section-id=\"c2f8gi\" data-start=\"1227\" data-end=\"1288\">Quelles sont les normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable ?<\/h2>\n<p data-start=\"1290\" data-end=\"1644\">Le <strong data-start=\"1294\" data-end=\"1358\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable (CSDS1 &amp; CSDS2)<\/strong> ont \u00e9t\u00e9 \u00e9labor\u00e9es par le Conseil canadien des normes de d\u00e9veloppement durable (CCNDD) pour guider la production de rapports sur le d\u00e9veloppement durable au Canada. Ces normes visent \u00e0 fournir aux investisseurs et aux parties prenantes des informations coh\u00e9rentes sur les risques et les opportunit\u00e9s en mati\u00e8re de d\u00e9veloppement durable susceptibles d'affecter les performances de l'entreprise.<\/p>\n<p data-start=\"1646\" data-end=\"1770\">La NCD1 se concentre sur les informations g\u00e9n\u00e9rales li\u00e9es au d\u00e9veloppement durable, tandis que la NCD2 traite sp\u00e9cifiquement des informations li\u00e9es au climat.<\/p>\n<p data-start=\"1772\" data-end=\"2085\">Les deux normes s'alignent \u00e9troitement sur la r\u00e9f\u00e9rence mondiale cr\u00e9\u00e9e par le <a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\"><strong data-start=\"1841\" data-end=\"1896\">Conseil international des normes de durabilit\u00e9 (ISSB)<\/strong><\/a>. L'ISSB a introduit les normes IFRS S1 et IFRS S2 pour am\u00e9liorer la coh\u00e9rence des informations sur le d\u00e9veloppement durable sur les march\u00e9s internationaux.<\/p>\n<p data-start=\"2087\" data-end=\"2258\">En s'alignant sur ces cadres internationaux, la <strong data-start=\"2140\" data-end=\"2188\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> aider les entreprises canadiennes \u00e0 rester comp\u00e9titives sur les march\u00e9s financiers mondiaux.<\/p>\n<h2 data-section-id=\"17ke7kp\" data-start=\"2260\" data-end=\"2302\">L'importance de la SDSC pour les entreprises canadiennes<\/h2>\n<p data-start=\"2304\" data-end=\"2433\">L'introduction de la <strong data-start=\"2328\" data-end=\"2376\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> est le signe d'une \u00e9volution plus large vers la production de rapports structur\u00e9s sur les questions ESG.<\/p>\n<p data-start=\"2435\" data-end=\"2701\">Les investisseurs exigent de plus en plus d'informations fiables sur le d\u00e9veloppement durable pour \u00e9valuer les performances des entreprises et leur r\u00e9sistance \u00e0 long terme. Les risques li\u00e9s au d\u00e9veloppement durable, tels que le changement climatique, la rar\u00e9faction des ressources et les perturbations de la cha\u00eene d'approvisionnement, peuvent avoir une incidence consid\u00e9rable sur les r\u00e9sultats financiers.<\/p>\n<p data-start=\"2703\" data-end=\"2851\">Les entreprises doivent donc fournir des informations transparentes qui expliquent comment ces risques affectent leur strat\u00e9gie, leur gouvernance et leurs performances financi\u00e8res.<\/p>\n<p data-start=\"2853\" data-end=\"2999\">Pour les organisations op\u00e9rant au Canada, les normes CSDS1 et CSDS2 fournissent des indications sur la mani\u00e8re de structurer ces informations de mani\u00e8re coh\u00e9rente et cr\u00e9dible.<\/p>\n<h2 data-section-id=\"1sli68y\" data-start=\"3001\" data-end=\"3059\">Comprendre la NCDD1 : Informations g\u00e9n\u00e9rales sur le d\u00e9veloppement durable<\/h2>\n<p data-start=\"3061\" data-end=\"3140\">La NCD1 \u00e9tablit le cadre g\u00e9n\u00e9ral pour les informations relatives au d\u00e9veloppement durable.<\/p>\n<p data-start=\"3142\" data-end=\"3419\">Les entreprises doivent expliquer comment les questions de d\u00e9veloppement durable influencent la gouvernance, la strat\u00e9gie commerciale, les processus de gestion des risques et les indicateurs de performance. L'objectif est de permettre aux investisseurs de comprendre clairement comment les entreprises g\u00e8rent les risques et les opportunit\u00e9s li\u00e9s au d\u00e9veloppement durable.<\/p>\n<p data-start=\"3421\" data-end=\"3475\">En pratique, la norme CSDS1 exige des organisations qu'elles divulguent :<\/p>\n<ul data-start=\"3477\" data-end=\"3700\">\n<li data-section-id=\"13ijp8e\" data-start=\"3477\" data-end=\"3538\">\n<p data-start=\"3479\" data-end=\"3538\">structures de gouvernance li\u00e9es \u00e0 la surveillance de la durabilit\u00e9<\/p>\n<\/li>\n<li data-section-id=\"19rwji9\" data-start=\"3539\" data-end=\"3600\">\n<p data-start=\"3541\" data-end=\"3600\">risques et opportunit\u00e9s en mati\u00e8re de d\u00e9veloppement durable affectant la strat\u00e9gie<\/p>\n<\/li>\n<li data-section-id=\"o2xaal\" data-start=\"3601\" data-end=\"3650\">\n<p data-start=\"3603\" data-end=\"3650\">les processus utilis\u00e9s pour g\u00e9rer les risques li\u00e9s au d\u00e9veloppement durable<\/p>\n<\/li>\n<li data-section-id=\"9t6rey\" data-start=\"3651\" data-end=\"3700\">\n<p data-start=\"3653\" data-end=\"3700\">param\u00e8tres et objectifs utilis\u00e9s pour mesurer la performance<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"3702\" data-end=\"3836\">Ce cadre encourage les entreprises \u00e0 int\u00e9grer les questions de d\u00e9veloppement durable dans la gestion des risques et la strat\u00e9gie \u00e0 long terme de l'entreprise.<\/p>\n<h2 data-section-id=\"1wkinxn\" data-start=\"3838\" data-end=\"3889\">Comprendre la norme CSDS2 : informations relatives au climat<\/h2>\n<p data-start=\"3891\" data-end=\"4006\">Tandis que le CSDS1 aborde des th\u00e8mes g\u00e9n\u00e9raux li\u00e9s au d\u00e9veloppement durable, <strong data-start=\"3944\" data-end=\"4005\">La norme CSDS2 se concentre sp\u00e9cifiquement sur les informations relatives au climat.<\/strong>.<\/p>\n<p data-start=\"4008\" data-end=\"4189\">Le changement climatique repr\u00e9sente l'un des risques les plus importants auxquels sont confront\u00e9es les entreprises mondiales aujourd'hui. C'est pourquoi les r\u00e9gulateurs et les investisseurs attendent des entreprises qu'elles \u00e9valuent soigneusement les impacts climatiques.<\/p>\n<p data-start=\"4191\" data-end=\"4255\">La CSDS2 exige des organisations qu'elles divulguent des informations relatives aux \u00e9l\u00e9ments suivants :<\/p>\n<ul data-start=\"4257\" data-end=\"4470\">\n<li data-section-id=\"1g62rej\" data-start=\"4257\" data-end=\"4301\">\n<p data-start=\"4259\" data-end=\"4301\">gouvernance et surveillance en mati\u00e8re de climat<\/p>\n<\/li>\n<li data-section-id=\"mavkan\" data-start=\"4302\" data-end=\"4356\">\n<p data-start=\"4304\" data-end=\"4356\">risques et opportunit\u00e9s climatiques affectant la strat\u00e9gie<\/p>\n<\/li>\n<li data-section-id=\"bzvzsd\" data-start=\"4357\" data-end=\"4413\">\n<p data-start=\"4359\" data-end=\"4413\">processus de gestion des risques li\u00e9s au climat<\/p>\n<\/li>\n<li data-section-id=\"txze4d\" data-start=\"4414\" data-end=\"4470\">\n<p data-start=\"4416\" data-end=\"4470\">mesures et objectifs climatiques et \u00e9missions de gaz \u00e0 effet de serre<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4472\" data-end=\"4678\">Ces exigences s'alignent sur les cadres mondiaux de divulgation d'informations sur le climat, tels que le<a href=\"https:\/\/www.fsb-tcfd.org\/\"> <strong data-start=\"4551\" data-end=\"4613\">Groupe de travail sur les informations financi\u00e8res relatives au climat (TCFD)<\/strong><\/a>.<\/p>\n<p data-start=\"4680\" data-end=\"4836\">Par cons\u00e9quent, les entreprises qui travaillent d\u00e9j\u00e0 avec les cadres de la TCFD ou de l'ISSB trouveront de nombreuses similitudes entre les cadres de la TCFD et de l'ISSB. <strong data-start=\"4787\" data-end=\"4835\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong>.<\/p>\n<h2 data-section-id=\"exfg3u\" data-start=\"4838\" data-end=\"4878\">Le r\u00f4le de la gouvernance de la durabilit\u00e9<\/h2>\n<p data-start=\"4880\" data-end=\"4978\">Un \u00e9l\u00e9ment important de la <strong data-start=\"4909\" data-end=\"4957\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> implique la gouvernance.<\/p>\n<p data-start=\"4980\" data-end=\"5239\">Les entreprises doivent d\u00e9montrer que les risques li\u00e9s au d\u00e9veloppement durable font l'objet d'une surveillance appropri\u00e9e au niveau du conseil d'administration et de la direction. Les informations relatives \u00e0 la gouvernance aident les investisseurs \u00e0 comprendre comment les \u00e9quipes dirigeantes int\u00e8grent les questions de d\u00e9veloppement durable dans le processus d\u00e9cisionnel de l'entreprise.<\/p>\n<p data-start=\"5241\" data-end=\"5284\">Les structures de gouvernance solides comprennent souvent<\/p>\n<ul data-start=\"5286\" data-end=\"5509\">\n<li data-section-id=\"1e3510h\" data-start=\"5286\" data-end=\"5329\">\n<p data-start=\"5288\" data-end=\"5329\">surveillance par le conseil d'administration des risques li\u00e9s au d\u00e9veloppement durable<\/p>\n<\/li>\n<li data-section-id=\"1fdcpbt\" data-start=\"5330\" data-end=\"5378\">\n<p data-start=\"5332\" data-end=\"5378\">Responsabilit\u00e9 des dirigeants en mati\u00e8re de performance ESG<\/p>\n<\/li>\n<li data-section-id=\"n5ykmb\" data-start=\"5379\" data-end=\"5444\">\n<p data-start=\"5381\" data-end=\"5444\">int\u00e9gration de la durabilit\u00e9 dans la gestion des risques de l'entreprise<\/p>\n<\/li>\n<li data-section-id=\"2e7ez0\" data-start=\"5445\" data-end=\"5509\">\n<p data-start=\"5447\" data-end=\"5509\">alignement des objectifs de d\u00e9veloppement durable sur la strat\u00e9gie de l'entreprise<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5511\" data-end=\"5664\">Pour de nombreuses organisations, la mise en \u0153uvre de la SDEC n\u00e9cessitera une meilleure coordination entre les \u00e9quipes charg\u00e9es du d\u00e9veloppement durable, les d\u00e9partements financiers et la direction g\u00e9n\u00e9rale.<\/p>\n<h2 data-section-id=\"n13h3d\" data-start=\"5666\" data-end=\"5713\">Donn\u00e9es, syst\u00e8mes d'information et int\u00e9gration de l'ESG<\/h2>\n<p data-start=\"5715\" data-end=\"5840\">Un autre d\u00e9fi auquel les entreprises sont confront\u00e9es lorsqu'elles adoptent le <strong data-start=\"5766\" data-end=\"5814\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> implique la gestion des donn\u00e9es.<\/p>\n<p data-start=\"5842\" data-end=\"6099\">Les informations sur le d\u00e9veloppement durable n\u00e9cessitent des mesures fiables, notamment en ce qui concerne les \u00e9missions de gaz \u00e0 effet de serre, l'\u00e9valuation des risques climatiques et les indicateurs de performance. Les organisations doivent donc mettre en place des syst\u00e8mes qui leur permettent de collecter, de v\u00e9rifier et de communiquer les donn\u00e9es ESG avec pr\u00e9cision.<\/p>\n<p data-start=\"6101\" data-end=\"6306\">Par exemple, les entreprises s'appuient souvent sur la <a href=\"https:\/\/ghgprotocol.org\/standards\"><strong data-start=\"6142\" data-end=\"6169\">Protocole sur les gaz \u00e0 effet de serre<\/strong><\/a> pour mesurer les \u00e9missions des entreprises dans l'ensemble de leurs activit\u00e9s et de leurs cha\u00eenes de valeur.<\/p>\n<p data-start=\"6308\" data-end=\"6442\">Le d\u00e9veloppement de ces capacit\u00e9s internes aide les organisations \u00e0 r\u00e9pondre aux attentes en mati\u00e8re de reporting tout en renfor\u00e7ant la gestion de la performance ESG.<\/p>\n<h2 data-section-id=\"1h8aogj\" data-start=\"6444\" data-end=\"6488\">Pr\u00e9parer les organisations \u00e0 l'adoption du syst\u00e8me CSDS<\/h2>\n<p data-start=\"6490\" data-end=\"6652\">Bien que les calendriers r\u00e9glementaires puissent \u00e9voluer, de nombreuses organisations se pr\u00e9parent d\u00e9j\u00e0 \u00e0 la mise en \u0153uvre de la <strong data-start=\"6603\" data-end=\"6651\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong>.<\/p>\n<p data-start=\"6654\" data-end=\"6695\">Les entreprises commencent g\u00e9n\u00e9ralement par se pr\u00e9parer :<\/p>\n<ul data-start=\"6697\" data-end=\"6898\">\n<li data-section-id=\"1wlfd9u\" data-start=\"6697\" data-end=\"6742\">\n<p data-start=\"6699\" data-end=\"6742\">\u00e9valuer les pratiques actuelles en mati\u00e8re d'information ESG<\/p>\n<\/li>\n<li data-section-id=\"auvcst\" data-start=\"6743\" data-end=\"6793\">\n<p data-start=\"6745\" data-end=\"6793\">identifier les lacunes par rapport aux exigences du CSDS<\/p>\n<\/li>\n<li data-section-id=\"1ygz6qq\" data-start=\"6794\" data-end=\"6846\">\n<p data-start=\"6796\" data-end=\"6846\">am\u00e9liorer les syst\u00e8mes de collecte de donn\u00e9es sur le d\u00e9veloppement durable<\/p>\n<\/li>\n<li data-section-id=\"mnc5ca\" data-start=\"6847\" data-end=\"6898\">\n<p data-start=\"6849\" data-end=\"6898\">renforcer les structures de gouvernance et la surveillance<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"6900\" data-end=\"7037\">Une pr\u00e9paration pr\u00e9coce permet aux entreprises de mettre en place des processus cr\u00e9dibles d'\u00e9tablissement de rapports sur le d\u00e9veloppement durable avant que les exigences r\u00e9glementaires n'entrent pleinement en vigueur.<\/p>\n<h2 data-section-id=\"wyp28e\" data-start=\"7039\" data-end=\"7088\">Renforcer l'expertise en mati\u00e8re de rapports sur le d\u00e9veloppement durable<\/h2>\n<p data-start=\"7090\" data-end=\"7260\">Alors que les cadres d'information sur le d\u00e9veloppement durable se d\u00e9veloppent \u00e0 l'\u00e9chelle mondiale, les organisations ont de plus en plus besoin de professionnels qui comprennent les normes de reporting ESG et les \u00e9volutions r\u00e9glementaires.<\/p>\n<p data-start=\"7262\" data-end=\"7490\">Le<a href=\"https:\/\/cse-net.org\/fr\/trainings\/canada-sustainability-esg-course-26-cohort1\/\"><strong> CANADA - Programme de praticien certifi\u00e9 en d\u00e9veloppement durable (ESG) - \u00c9dition avanc\u00e9e<\/strong> <\/a>propos\u00e9 par le Centre pour la durabilit\u00e9 et l'excellence (CSE) aide les professionnels \u00e0 acqu\u00e9rir les connaissances n\u00e9cessaires pour naviguer dans ces cadres en constante \u00e9volution.<\/p>\n<p data-start=\"7492\" data-end=\"7748\">Gr\u00e2ce \u00e0 des outils pratiques, des \u00e9tudes de cas et des informations sur les normes ESG internationales, le programme aide les participants \u00e0 comprendre la strat\u00e9gie de d\u00e9veloppement durable, les cadres de reporting et les d\u00e9veloppements r\u00e9glementaires tels que le CSDS, l'ESRS et les r\u00e8gles de la SEC en mati\u00e8re de divulgation d'informations sur le climat.<\/p>\n<p data-start=\"7750\" data-end=\"7966\">Pour les organisations qui se pr\u00e9parent \u00e0 r\u00e9pondre aux exigences en mati\u00e8re de rapports sur le d\u00e9veloppement durable, le d\u00e9veloppement d'une expertise interne par le biais d'une formation ESG structur\u00e9e peut consid\u00e9rablement renforcer leur capacit\u00e9 \u00e0 mettre en \u0153uvre ces cadres de mani\u00e8re efficace.<\/p>\n<h2 data-section-id=\"1luj6by\" data-start=\"7968\" data-end=\"7987\">R\u00e9flexion finale<\/h2>\n<p data-start=\"7989\" data-end=\"8323\">L'introduction de la <strong data-start=\"8013\" data-end=\"8061\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> marque une \u00e9tape importante dans l'\u00e9volution des rapports sur le d\u00e9veloppement durable au Canada. En s'alignant sur les cadres mondiaux tels que l'ISSB et la TCFD, les NCD1 et NCD2 offrent aux entreprises une approche structur\u00e9e de la divulgation des risques et des opportunit\u00e9s en mati\u00e8re de d\u00e9veloppement durable.<\/p>\n<p data-start=\"8325\" data-end=\"8496\">Les organisations qui se pr\u00e9parent t\u00f4t seront mieux plac\u00e9es pour r\u00e9pondre aux attentes r\u00e9glementaires, renforcer les pratiques de gouvernance et am\u00e9liorer la transparence vis-\u00e0-vis des investisseurs.<\/p>\n<p data-start=\"8498\" data-end=\"8668\">Pour les professionnels du d\u00e9veloppement durable comme pour les dirigeants d'entreprise, il est essentiel de comprendre l'importance du d\u00e9veloppement durable. <strong data-start=\"8578\" data-end=\"8626\">Normes canadiennes de divulgation en mati\u00e8re de d\u00e9veloppement durable<\/strong> deviendra essentielle dans les ann\u00e9es \u00e0 venir.<\/p>\n<p data-start=\"8498\" data-end=\"8668\">","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is entering a new phase globally. Governments and regulators are moving toward standardized disclosure frameworks that improve transparency and comparability across markets. In Canada, this transition is taking shape through the Canadian Sustainability Disclosure Standards (CSDS1 &amp; CSDS2). These standards represent a significant step forward in aligning Canadian sustainability reporting with international frameworks. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":15978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1587,1594,1902,2006,28,34,35,1283,1287,1414],"tags":[1873,1915,1964,2028,2565,2569,74,580,1108,1434,1460],"class_list":["post-15977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canada","category-esg-investment","category-external-assurance","category-responsible-corporate-communication","category-news","category-sustainability","category-sustainability-training","category-sustainability-reporting-services","category-external-verification-and-assurance","category-esg-reporting","tag-csds-1-and-2","tag-canadian-sustainability","tag-canadian-companies","tag-esg-governance","tag-sustainability-canada","tag-issb-canada","tag-stakeholder-engagement","tag-esg-reporting","tag-sustainability-disclosure-standards","tag-esg-canada","tag-canada-esg-reporting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Canadian Sustainability Disclosure Standards (CSDS1 &amp; CSDS2)<\/title>\n<meta name=\"description\" content=\"Canadian Sustainability Disclosure Standards explained. Learn how CSDS1 and CSDS2 shape ESG reporting in Canada and what companies must prepare for.\" \/>\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\/canadian-sustainability-disclosure-standards\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Canadian Sustainability Disclosure Standards (CSDS1 &amp; CSDS2)\" \/>\n<meta property=\"og:description\" content=\"Canadian Sustainability Disclosure Standards explained. 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