{"id":16289,"date":"2026-04-23T13:53:50","date_gmt":"2026-04-23T10:53:50","guid":{"rendered":"https:\/\/cse-net.org\/?p=16289"},"modified":"2026-04-23T13:53:50","modified_gmt":"2026-04-23T10:53:50","slug":"how-to-transition-from-gri-to-ifrs-s1-s2","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/how-to-transition-from-gri-to-ifrs-s1-s2\/","title":{"rendered":"Comment passer de la GRI aux IFRS S1 et S2"},"content":{"rendered":"<p>Les rapports sur le d\u00e9veloppement durable entrent dans une nouvelle phase. Alors que de nombreuses organisations ont \u00e9tabli des bases solides en utilisant la Global Reporting Initiative (GRI), l'introduction des normes IFRS S1 et IFRS S2 par l'International Sustainability Standards Board modifie les attentes.<\/p>\n<p>Cette \u00e9volution refl\u00e8te un changement fondamental. La GRI se concentre sur l'impact des entreprises sur l'environnement et la soci\u00e9t\u00e9, tandis que les normes IFRS S1 et S2 se concentrent sur l'impact des questions de d\u00e9veloppement durable sur la performance financi\u00e8re. En d'autres termes, les entreprises doivent d\u00e9sormais relier les donn\u00e9es ESG \u00e0 la valeur de l'entreprise.<\/p>\n<p>Cette transition ne vise pas \u00e0 remplacer la GRI. Il s'agit plut\u00f4t de passer d'une information bas\u00e9e sur l'impact \u00e0 une information centr\u00e9e sur l'investisseur. Selon la Fondation IFRS, l'IFRS S1 \u00e9tablit une base de r\u00e9f\u00e9rence mondiale pour les informations financi\u00e8res li\u00e9es au d\u00e9veloppement durable, tandis que l'IFRS S2 pr\u00e9voit des exigences sp\u00e9cifiques pour les risques et les opportunit\u00e9s li\u00e9s au climat, conform\u00e9ment aux recommandations de la TCFD.<\/p>\n<p>Pour les professionnels et les organisations, comprendre comment passer de la GRI aux IFRS est d\u00e9sormais une priorit\u00e9 strat\u00e9gique.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Avantages du passage de la GRI aux normes IFRS S1 et S2<\/strong><\/h2>\n<p>L'adoption des normes IFRS S1 et S2 en plus des rapports GRI existants cr\u00e9e une valeur significative.<\/p>\n<p>Premi\u00e8rement, elle am\u00e9liore la confiance des investisseurs. Les march\u00e9s financiers exigent de plus en plus des donn\u00e9es coh\u00e9rentes et comparables sur le d\u00e9veloppement durable. Les normes IFRS sont con\u00e7ues sp\u00e9cifiquement \u00e0 cette fin.<\/p>\n<p>Deuxi\u00e8mement, elle renforce la gestion des risques. En liant les questions ESG aux r\u00e9sultats financiers, les entreprises peuvent mieux identifier les risques climatiques, l'exposition \u00e0 la r\u00e9glementation et les vuln\u00e9rabilit\u00e9s op\u00e9rationnelles.<\/p>\n<p>Troisi\u00e8mement, elle am\u00e9liore la prise de d\u00e9cision. Les donn\u00e9es relatives au d\u00e9veloppement durable deviennent exploitables lorsqu'elles sont reli\u00e9es aux recettes, aux co\u00fbts et \u00e0 la strat\u00e9gie \u00e0 long terme.<\/p>\n<p>Enfin, elle permet aux organisations d'anticiper les \u00e9volutions r\u00e9glementaires. De nombreuses juridictions s'alignent sur les normes de l'ISSB, ce qui fait de l'adoption pr\u00e9coce un avantage concurrentiel.<\/p>\n<p>Les recherches men\u00e9es par McKinsey montrent que les entreprises qui int\u00e8grent le d\u00e9veloppement durable dans leurs d\u00e9cisions financi\u00e8res sont plus susceptibles de surpasser leurs pairs en termes de cr\u00e9ation de valeur \u00e0 long terme.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>\u00c9tapes pratiques du passage de la GRI aux normes IFRS S1 et S2<\/strong><\/h2>\n<p>La transition ne n\u00e9cessite pas de partir de z\u00e9ro. Les organisations peuvent s'appuyer directement sur leur cadre GRI existant.<\/p>\n<p><strong>\u00c9tape 1 : R\u00e9examiner l'importance relative et l'\u00e9tendre \u00e0 l'importance relative double<\/strong><\/p>\n<p>La GRI se concentre sur la mat\u00e9rialit\u00e9 de l'impact. Les normes IFRS exigent une perspective de mat\u00e9rialit\u00e9 financi\u00e8re.<\/p>\n<p>Les organisations doivent \u00e9valuer la mani\u00e8re dont les questions de durabilit\u00e9 influencent les performances financi\u00e8res, et pas seulement l'impact sur les parties prenantes.<\/p>\n<p><strong>\u00c9tape 2 : Faire correspondre les informations existantes de la GRI aux exigences des IFRS<\/strong><\/p>\n<p>La plupart des entreprises collectent d\u00e9j\u00e0 des donn\u00e9es ESG pr\u00e9cieuses. La cl\u00e9 est de les traduire.<\/p>\n<p>Par exemple :<\/p>\n<ul>\n<li>Les donn\u00e9es GRI sur les \u00e9missions deviennent des donn\u00e9es sur les risques financiers li\u00e9s au climat<\/li>\n<li>La consommation d'\u00e9nergie est li\u00e9e \u00e0 l'exposition aux co\u00fbts<\/li>\n<li>La divulgation d'informations sur la cha\u00eene d'approvisionnement est li\u00e9e \u00e0 la r\u00e9silience op\u00e9rationnelle<\/li>\n<\/ul>\n<p>Cette cartographie r\u00e9v\u00e8le \u00e0 la fois les points forts et les lacunes.<\/p>\n<p><strong>\u00c9tape 3 : Lier le d\u00e9veloppement durable aux performances financi\u00e8res<\/strong><\/p>\n<p>C'est l'\u00e9tape la plus critique.<\/p>\n<p>Les entreprises doivent relier les indicateurs ESG \u00e0 :<\/p>\n<ul>\n<li>Opportunit\u00e9s de recettes<\/li>\n<li>Structures de co\u00fbts<\/li>\n<li>\u00c9valuation des actifs<\/li>\n<li>Exposition au risque<\/li>\n<\/ul>\n<p>Les rapports sur le d\u00e9veloppement durable deviennent ainsi un outil commercial.<\/p>\n<p><strong>\u00c9tape 4 : S'aligner sur la structure du cadre de la TCFD<\/strong><\/p>\n<p>L'IFRS S2 suit les piliers de la TCFD :<\/p>\n<ul>\n<li>Gouvernance<\/li>\n<li>Strat\u00e9gie<\/li>\n<li>Gestion des risques<\/li>\n<li>Mesures et objectifs<\/li>\n<\/ul>\n<p>Les organisations d\u00e9j\u00e0 align\u00e9es sur la TCFD effectueront la transition plus rapidement.<\/p>\n<p><strong>\u00c9tape 5 : Renforcer la qualit\u00e9 des donn\u00e9es et les contr\u00f4les internes<\/strong><\/p>\n<p>Les rapports IFRS exigent des donn\u00e9es pr\u00eates \u00e0 \u00eatre audit\u00e9es.<\/p>\n<p>Les entreprises doivent s'am\u00e9liorer :<\/p>\n<ul>\n<li>Pr\u00e9cision des donn\u00e9es<\/li>\n<li>Contr\u00f4les internes<\/li>\n<li>Processus de documentation<\/li>\n<\/ul>\n<p>Cela garantit la cr\u00e9dibilit\u00e9 et la conformit\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Erreurs courantes \u00e0 \u00e9viter lors de la transition<\/strong><\/h2>\n<p>De nombreuses organisations sont confront\u00e9es \u00e0 des erreurs \u00e9vitables.<\/p>\n<p>Les pi\u00e8ges les plus courants sont les suivants :<\/p>\n<ul>\n<li>Traiter les IFRS comme un exercice de reporting distinct<\/li>\n<li>Ne pas impliquer les \u00e9quipes financi\u00e8res<\/li>\n<li>Maintenir le d\u00e9veloppement durable d\u00e9connect\u00e9 de la strat\u00e9gie<\/li>\n<li>Sous-estimation des exigences en mati\u00e8re de qualit\u00e9 des donn\u00e9es<\/li>\n<\/ul>\n<p>\u00c9viter ces erreurs permet d'acc\u00e9l\u00e9rer les progr\u00e8s et de r\u00e9duire les risques.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Applications r\u00e9elles et aper\u00e7u de l'industrie<\/strong><\/h2>\n<p>Des entreprises de premier plan combinent d\u00e9j\u00e0 les approches GRI et IFRS.<\/p>\n<p>Par exemple, les organisations des secteurs de l'\u00e9nergie et de l'industrie manufacturi\u00e8re utilisent les donn\u00e9es de la GRI comme base tout en appliquant les principes de l'IFRS pour \u00e9valuer l'exposition financi\u00e8re aux risques climatiques. Cette approche hybride garantit \u00e0 la fois la transparence et la pertinence pour les investisseurs.<\/p>\n<p>La Fondation IFRS met l'accent sur l'interop\u00e9rabilit\u00e9, ce qui signifie que la GRI et les IFRS sont con\u00e7ues pour fonctionner ensemble plut\u00f4t qu'en concurrence.<\/p>\n<p>Pour en savoir plus, consultez directement les normes officielles :<br \/>\nhttps:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards\/<\/p>\n<p>Cet alignement fa\u00e7onne l'avenir mondial de l'information sur le d\u00e9veloppement durable.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>FAQ<\/strong><\/h2>\n<p><strong>Qu'est-ce que la transition de la GRI aux IFRS S1 et S2 en termes simples ?<\/strong><\/p>\n<p>Il s'agit du passage d'un rapport sur l'impact du d\u00e9veloppement durable \u00e0 un rapport sur la mani\u00e8re dont le d\u00e9veloppement durable affecte la performance financi\u00e8re. Les entreprises passent d'un rapport ESG descriptif \u00e0 des informations financi\u00e8rement pertinentes.<\/p>\n<p><strong>Combien de temps faut-il pour mettre en \u0153uvre les normes IFRS S1 et S2 ?<\/strong><\/p>\n<p>Les organisations qui ont une bonne connaissance de la GRI peuvent commencer la transition dans un d\u00e9lai de 6 \u00e0 12 mois. L'int\u00e9gration compl\u00e8te avec les syst\u00e8mes financiers peut prendre plus de temps en fonction de la complexit\u00e9.<\/p>\n<p><strong>Cette transition en vaut-elle la peine pour l'\u00e9volution de la carri\u00e8re ?<\/strong><\/p>\n<p>Oui. Les professionnels poss\u00e9dant une expertise combin\u00e9e des normes GRI et IFRS sont tr\u00e8s recherch\u00e9s, car les entreprises exigent de plus en plus des comp\u00e9tences int\u00e9gr\u00e9es en mati\u00e8re de d\u00e9veloppement durable et de rapports financiers.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Commencer \u00e0 apprendre aujourd'hui<\/strong><\/h2>\n<p>Si vous voulez r\u00e9ussir la transition de la GRI aux IFRS S1 et S2, une formation ad\u00e9quate peut faire toute la diff\u00e9rence.<\/p>\n<p>Rejoindre le <strong><a href=\"https:\/\/cse-net.org\/fr\/trainings\/global-gri-standards-certified-training-course-2026-cohort1\/\">Cours de formation certifi\u00e9 sur les normes mondiales de la GRI 2026 <\/a><\/strong>et d'acqu\u00e9rir l'expertise pratique n\u00e9cessaire pour \u00eatre \u00e0 la pointe de l'information moderne sur le d\u00e9veloppement durable :<\/p>\n<p>En adh\u00e9rant \u00e0 ce programme, vous<\/p>\n<ul>\n<li>Recevoir un certificat officiel de participation d\u00e9livr\u00e9 directement par le GRI<br \/>\n- Obtenir une certification suppl\u00e9mentaire de la GRI gr\u00e2ce au module exclusif \u201cClimate Reporting with GRI and IFRS Standards\u201d.\u201d<br \/>\n- Am\u00e9liorer la qualit\u00e9 et la cr\u00e9dibilit\u00e9 de vos rapports sur le d\u00e9veloppement durable<br \/>\n- Acqu\u00e9rir des connaissances avanc\u00e9es et pratiques bas\u00e9es sur l'exp\u00e9rience du CST en Am\u00e9rique du Nord et en Europe.<br \/>\n- Travailler sur des \u00e9tudes de cas r\u00e9els dans un environnement d'apprentissage global interactif<\/li>\n<\/ul>\n<p>\ud83d\udc49 Registre <a href=\"https:\/\/www.eventbrite.com\/e\/global-gri-certified-standards-training-course-may-11-12-14-2026-tickets-1974660091490?aff=oddtdtcreator&amp;_gl=1*48gyme*_up*MQ..*_ga*MTQ5MjQzODQyNy4xNzc2OTM4MTMz*_ga_TQVES5V6SH*czE3NzY5MzgxMzIkbzEkZzEkdDE3NzY5MzgxNDYkajQ2JGwwJGgw\">ici<\/a> \u00e0 temps<\/p>\n<p>D\u00e9veloppez les comp\u00e9tences dont les organisations ont besoin aujourd'hui et positionnez-vous \u00e0 l'avant-garde des rapports sur le d\u00e9veloppement durable.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting is entering a new phase. While many organizations have built strong foundations using the Global Reporting Initiative (GRI), the introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board is reshaping expectations. The shift reflects a fundamental change. GRI focuses on how companies impact the environment and society, whereas IFRS [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":16292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[34,1924,35,1925,561,2006,1283,2034,1290,2046,1414,1477,1574,1587,1594,1778,1827,1834,1843,28,1844,33,1904],"tags":[310,393,480,580,612,1110,1423,1534,2193,2521,2522,2699,177,2700,212,2701,273,296],"class_list":["post-16289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability","category-gri-training","category-sustainability-training","category-gri-standards","category-energy","category-responsible-corporate-communication","category-sustainability-reporting-services","category-europe-leaders","category-carbon-reduction-and-product-plc","category-green-industrial-policy","category-esg-reporting","category-net-zero","category-north-america","category-canada","category-esg-investment","category-europe","category-mena","category-uk","category-green-skils","category-news","category-green-skills","category-corporate-sustainability","category-usa","tag-esg-data","tag-tcfd","tag-climate-risk","tag-esg-reporting","tag-esg-strategy","tag-esg-transformation","tag-double-materiality","tag-climate-disclosure","tag-issb-standards","tag-ifrs-s1","tag-ifrs-s2","tag-financial-materiality","tag-sustainable-finance","tag-corporate-reporting","tag-sustainability-professionals","tag-non-financial-reporting","tag-sustainability-reporting","tag-gri"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GRI to IFRS S1 S2 Transition Guide<\/title>\n<meta name=\"description\" content=\"Learn how to transition from GRI to IFRS S1 &amp; 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