{"id":16448,"date":"2026-05-19T13:58:53","date_gmt":"2026-05-19T10:58:53","guid":{"rendered":"https:\/\/cse-net.org\/?p=16448"},"modified":"2026-05-19T13:58:53","modified_gmt":"2026-05-19T10:58:53","slug":"sb253-reporting-us-companies","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/sb253-reporting-us-companies\/","title":{"rendered":"La Californie pourrait mettre fin \u00e0 la d\u00e9claration des entreprises aux \u00c9tats-Unis"},"content":{"rendered":"<p data-start=\"673\" data-end=\"971\">La Californie ne consid\u00e8re plus la divulgation d'informations sur le climat comme facultative. Par le biais du rapport SB 253, l'\u00c9tat oblige les grandes entreprises \u00e0 divulguer publiquement leurs \u00e9missions de gaz \u00e0 effet de serre dans l'ensemble de leurs activit\u00e9s et de leurs cha\u00eenes d'approvisionnement. Pour de nombreuses entreprises, cela pourrait devenir l'un des plus grands d\u00e9fis op\u00e9rationnels de la d\u00e9cennie.<\/p>\n<p data-start=\"973\" data-end=\"1035\">Le probl\u00e8me est simple. La plupart des organisations ne sont pas encore pr\u00eates.<\/p>\n<p data-start=\"1037\" data-end=\"1289\">De nombreuses entreprises ne sont pas en mesure de mesurer avec pr\u00e9cision les \u00e9missions de leurs fournisseurs, de leur logistique, de leurs achats ou du cycle de vie de leurs produits. D'autres s'appuient encore sur des feuilles de calcul fragment\u00e9es, des estimations d\u00e9pass\u00e9es ou des syst\u00e8mes de reporting d\u00e9connect\u00e9s. Pourtant, la pression monte rapidement.<\/p>\n<p data-start=\"1291\" data-end=\"1475\">Selon la <a href=\"https:\/\/ww2.arb.ca.gov\/our-work\/programs\/california-corporate-greenhouse-gas-reporting-and-climate-related-financial-risk\" target=\"_blank\" rel=\"noopener\">Conseil californien des ressources en air (CARB)<\/a>, Les entreprises couvertes par le SB 253 doivent commencer \u00e0 d\u00e9clarer les \u00e9missions des champs 1 et 2 en 2026, et les \u00e9missions du champ 3 en 2027.<\/p>\n<p data-start=\"1477\" data-end=\"1600\">La Californie est peut-\u00eatre \u00e0 l'origine de ce changement. Toutefois, son impact s'\u00e9tend rapidement \u00e0 l'ensemble du paysage commercial am\u00e9ricain.<\/p>\n<p data-start=\"1602\" data-end=\"1981\">\n<p data-start=\"1602\" data-end=\"1981\">\n<h2 data-start=\"1983\" data-end=\"2025\" data-section-id=\"1erfquf\">La loi californienne SB 253 change les r\u00e8gles<\/h2>\n<p data-start=\"2027\" data-end=\"2128\">Le SB 253 s'applique aux entreprises exer\u00e7ant des activit\u00e9s en Californie et dont le chiffre d'affaires annuel est sup\u00e9rieur \u00e0 $1 milliard d'euros.<\/p>\n<p data-start=\"2130\" data-end=\"2164\">La loi exige des organisations qu'elles<\/p>\n<ul data-start=\"2165\" data-end=\"2353\">\n<li data-start=\"2165\" data-end=\"2199\" data-section-id=\"nb445c\">Mesurer les \u00e9missions de gaz \u00e0 effet de serre<\/li>\n<li data-start=\"2200\" data-end=\"2241\" data-section-id=\"9s2nxj\">Publier les donn\u00e9es annuelles sur les \u00e9missions<\/li>\n<li data-start=\"2242\" data-end=\"2282\" data-section-id=\"j0hgub\">Obtenir progressivement une assurance ind\u00e9pendante<\/li>\n<li data-start=\"2283\" data-end=\"2353\" data-section-id=\"pnokmt\">\u00c9tendre la d\u00e9claration des \u00e9missions directes aux \u00e9missions de l'ensemble de la cha\u00eene de valeur<\/li>\n<\/ul>\n<p data-start=\"2355\" data-end=\"2642\">D'apr\u00e8s le document officiel <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/ww2.arb.ca.gov\/our-work\/programs\/california-corporate-greenhouse-gas-reporting-and-climate-related-financial-risk\" target=\"_blank\" rel=\"noopener\" data-start=\"2381\" data-end=\"2548\">Programme de d\u00e9claration des \u00e9missions de gaz \u00e0 effet de serre des entreprises californiennes<\/a>, Le r\u00e8glement vise \u00e0 am\u00e9liorer la transparence et \u00e0 normaliser les exigences en mati\u00e8re de divulgation d'informations sur le climat.<\/p>\n<p data-start=\"2644\" data-end=\"2718\">Pourtant, de nombreux chefs d'entreprise sous-estiment encore l'ampleur de la perturbation.<\/p>\n<p data-start=\"2720\" data-end=\"2843\">Il ne s'agit pas simplement d'une question de conformit\u00e9. Il s'agit \u00e0 la fois d'une question de donn\u00e9es, de strat\u00e9gie, d'approvisionnement, d'op\u00e9rations et de cha\u00eene d'approvisionnement.<\/p>\n<p data-start=\"2845\" data-end=\"2992\">M\u00eame les entreprises situ\u00e9es en dehors de la Californie devraient en ressentir les effets, car les grandes soci\u00e9t\u00e9s ont d\u00e9sormais besoin de donn\u00e9es sur les \u00e9missions provenant de leurs fournisseurs dans tout le pays.<\/p>\n<p data-start=\"2994\" data-end=\"3107\">Dans la pratique, cela signifie que la Californie impose l'\u00e9tablissement de rapports sur le d\u00e9veloppement durable dans tous les secteurs de l'\u00e9conomie am\u00e9ricaine.<\/p>\n<h2 data-start=\"3109\" data-end=\"3154\" data-section-id=\"1w4do2z\"><\/h2>\n<h2 data-start=\"3109\" data-end=\"3154\" data-section-id=\"1w4do2z\"><\/h2>\n<h2 data-start=\"3109\" data-end=\"3154\" data-section-id=\"1w4do2z\">Scope 3 pourrait devenir un cauchemar pour les entreprises<\/h2>\n<p data-start=\"3156\" data-end=\"3229\">Les \u00e9missions du champ d'application 3 repr\u00e9sentent le plus grand d\u00e9fi en mati\u00e8re d'\u00e9tablissement de rapports dans le cadre du SB 253.<\/p>\n<p data-start=\"3231\" data-end=\"3255\">Ces \u00e9missions comprennent<\/p>\n<ul data-start=\"3256\" data-end=\"3397\">\n<li data-start=\"3256\" data-end=\"3277\" data-section-id=\"14xs3ef\">Activit\u00e9s des fournisseurs<\/li>\n<li data-start=\"3278\" data-end=\"3294\" data-section-id=\"12bcxue\">Transport<\/li>\n<li data-start=\"3295\" data-end=\"3317\" data-section-id=\"q8yn2x\">Distribution des produits<\/li>\n<li data-start=\"3318\" data-end=\"3335\" data-section-id=\"ezrm\">D\u00e9placements des employ\u00e9s<\/li>\n<li data-start=\"3336\" data-end=\"3353\" data-section-id=\"1r40yfr\">Biens achet\u00e9s<\/li>\n<li data-start=\"3354\" data-end=\"3367\" data-section-id=\"nkv60q\">Investissements<\/li>\n<li data-start=\"3368\" data-end=\"3397\" data-section-id=\"ffghrm\">Impacts de la fin de vie des produits<\/li>\n<\/ul>\n<p data-start=\"3399\" data-end=\"3474\">Pour de nombreuses industries, le champ d'application 3 repr\u00e9sente plus de 70% des \u00e9missions totales.<\/p>\n<p data-start=\"3476\" data-end=\"3718\">Partout aux \u00c9tats-Unis, les entreprises s'efforcent de rassembler les informations n\u00e9cessaires \u00e0 l'\u00e9laboration d'un plan d'action pour l'emploi. <a href=\"https:\/\/www.epa.gov\/climateleadership\/supply-chain-guidance\" target=\"_blank\" rel=\"noopener\">des donn\u00e9es fiables sur les \u00e9missions des fournisseurs<\/a>. De nombreuses organisations manquent de m\u00e9thodologies coh\u00e9rentes, d'expertise interne ou de syst\u00e8mes de rapports int\u00e9gr\u00e9s.<\/p>\n<p data-start=\"3720\" data-end=\"3894\">Dans le m\u00eame temps, les entreprises sont d\u00e9j\u00e0<a href=\"https:\/\/www.persefoni.com\/blog\/california-sb253-sb261\" target=\"_blank\" rel=\"noopener\"> l'augmentation des demandes de divulgation de la part des fournisseurs<\/a> avant les prochaines \u00e9ch\u00e9ances californiennes.<\/p>\n<p data-start=\"3896\" data-end=\"3951\">Les fabricants ont d\u00e9sormais besoin de donn\u00e9es sur les \u00e9missions de la part de leurs fournisseurs, les d\u00e9taillants ont besoin d'informations de la part de leurs distributeurs et les institutions financi\u00e8res ont besoin de transparence sur le climat de la part des entreprises de leur portefeuille.<\/p>\n<p data-start=\"4135\" data-end=\"4249\">Le d\u00e9fi devient encore plus difficile \u00e0 relever lorsque les fournisseurs op\u00e8rent \u00e0 l'\u00e9chelle internationale ou manquent d'expertise en mati\u00e8re de d\u00e9veloppement durable.<\/p>\n<h2 data-start=\"4251\" data-end=\"4306\" data-section-id=\"iokvcu\"><\/h2>\n<h2 data-start=\"4251\" data-end=\"4306\" data-section-id=\"iokvcu\"><\/h2>\n<h2 data-start=\"4251\" data-end=\"4306\" data-section-id=\"iokvcu\">Le rapport sur le d\u00e9veloppement durable n'est plus un simple rapport<\/h2>\n<p data-start=\"4308\" data-end=\"4430\">Pendant des ann\u00e9es, les rapports sur le d\u00e9veloppement durable ont souvent \u00e9t\u00e9 confi\u00e9s \u00e0 des \u00e9quipes de communication ou de relations publiques. Cette \u00e9poque est en train de s'achever rapidement.<\/p>\n<p data-start=\"4432\" data-end=\"4477\">Aujourd'hui, les performances en mati\u00e8re de d\u00e9veloppement durable ont une influence :<\/p>\n<ul data-start=\"4478\" data-end=\"4615\">\n<li data-start=\"4478\" data-end=\"4498\" data-section-id=\"46piv9\">D\u00e9cisions des investisseurs<\/li>\n<li data-start=\"4499\" data-end=\"4517\" data-section-id=\"1kbdoie\">Acc\u00e8s \u00e0 l'assurance<\/li>\n<li data-start=\"4518\" data-end=\"4543\" data-section-id=\"1r9wmu3\">Admissibilit\u00e9 aux march\u00e9s publics<\/li>\n<li data-start=\"4544\" data-end=\"4572\" data-section-id=\"svp0h9\">Gestion du risque d'entreprise<\/li>\n<li data-start=\"4573\" data-end=\"4589\" data-section-id=\"13ejwag\">Confiance des clients<\/li>\n<li data-start=\"4590\" data-end=\"4615\" data-section-id=\"1ja0k3a\">Positionnement concurrentiel<\/li>\n<\/ul>\n<p data-start=\"4617\" data-end=\"4785\">Selon le <a class=\"decorated-link\" href=\"https:\/\/esgnews.com\/pwc-survey-finds-rising-pressure-and-value-in-corporate-sustainability-reporting\/\" target=\"_blank\" rel=\"noopener\" data-start=\"4630\" data-end=\"4662\">Nouvelles ESG<\/a>, Les entreprises consid\u00e8rent de plus en plus les donn\u00e9es relatives au d\u00e9veloppement durable comme une fonction essentielle de l'intelligence \u00e9conomique plut\u00f4t que comme un exercice d'image de marque.<\/p>\n<p data-start=\"4787\" data-end=\"4862\">Cette \u00e9volution modifie ce que les entreprises attendent des professionnels du d\u00e9veloppement durable.<\/p>\n<p data-start=\"4864\" data-end=\"4909\">Les organisations ont d\u00e9sormais besoin de personnes qui comprennent :<\/p>\n<ul data-start=\"4910\" data-end=\"5056\">\n<li data-start=\"4910\" data-end=\"4929\" data-section-id=\"1xo74fu\">Comptabilit\u00e9 carbone<\/li>\n<li data-start=\"4930\" data-end=\"4944\" data-section-id=\"h3ivzk\">Risque climatique<\/li>\n<li data-start=\"4945\" data-end=\"4958\" data-section-id=\"fq3o1z\">Mat\u00e9rialit\u00e9<\/li>\n<li data-start=\"4959\" data-end=\"4984\" data-section-id=\"1c4l8x7\">Engagement de la cha\u00eene d'approvisionnement<\/li>\n<li data-start=\"4985\" data-end=\"5001\" data-section-id=\"1046wwn\">Assurance des donn\u00e9es<\/li>\n<li data-start=\"5002\" data-end=\"5024\" data-section-id=\"1a9pte1\">Cadres de notification<\/li>\n<li data-start=\"5025\" data-end=\"5056\" data-section-id=\"oquzxn\">Int\u00e9gration de la strat\u00e9gie d'entreprise<\/li>\n<\/ul>\n<p data-start=\"5058\" data-end=\"5122\">Le march\u00e9 ne r\u00e9compense plus seulement la th\u00e9orie. Il r\u00e9compense l'ex\u00e9cution.<\/p>\n<h2 data-start=\"5124\" data-end=\"5161\" data-section-id=\"8gzcpr\"><\/h2>\n<h2 data-start=\"5124\" data-end=\"5161\" data-section-id=\"8gzcpr\"><\/h2>\n<h2 data-start=\"5124\" data-end=\"5161\" data-section-id=\"8gzcpr\">Pourquoi le d\u00e9ficit de comp\u00e9tences se creuse-t-il aux \u00c9tats-Unis ?<\/h2>\n<p data-start=\"5163\" data-end=\"5286\">La loi californienne SB 253 met en \u00e9vidence une faiblesse majeure au sein de nombreuses organisations : le manque de professionnels qualifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable.<\/p>\n<p data-start=\"5288\" data-end=\"5319\">De nombreuses \u00e9quipes \u00e9prouvent encore des difficult\u00e9s \u00e0 cet \u00e9gard :<\/p>\n<ul data-start=\"5320\" data-end=\"5487\">\n<li data-start=\"5320\" data-end=\"5342\" data-section-id=\"1xp1cnf\">Calculs du champ d'application 3<\/li>\n<li data-start=\"5343\" data-end=\"5367\" data-section-id=\"1wchqej\">V\u00e9rification des \u00e9missions<\/li>\n<li data-start=\"5368\" data-end=\"5389\" data-section-id=\"124i5lt\">Engagement des fournisseurs<\/li>\n<li data-start=\"5390\" data-end=\"5415\" data-section-id=\"1yh3dqe\">Gestion de la qualit\u00e9 des donn\u00e9es<\/li>\n<li data-start=\"5416\" data-end=\"5443\" data-section-id=\"jfxoar\">Gouvernance de la durabilit\u00e9<\/li>\n<li data-start=\"5444\" data-end=\"5465\" data-section-id=\"tkcg6h\">Assurance en mati\u00e8re de rapports<\/li>\n<li data-start=\"5466\" data-end=\"5487\" data-section-id=\"moq7mi\">Planification de la transition<\/li>\n<\/ul>\n<p data-start=\"5489\" data-end=\"5561\">Au fur et \u00e0 mesure que les r\u00e9glementations s'\u00e9tendent, ce d\u00e9ficit de comp\u00e9tences peut devenir un risque majeur pour les entreprises.<\/p>\n<p data-start=\"5563\" data-end=\"5697\">Les entreprises ont besoin de professionnels capables de traduire les exigences en mati\u00e8re de divulgation d'informations sur le climat en syst\u00e8mes op\u00e9rationnels et en prises de d\u00e9cisions strat\u00e9giques.<\/p>\n<p data-start=\"5699\" data-end=\"5813\">C'est pr\u00e9cis\u00e9ment la raison pour laquelle la formation sp\u00e9cialis\u00e9e en mati\u00e8re de durabilit\u00e9 devient de plus en plus importante sur le march\u00e9 am\u00e9ricain.<\/p>\n<h2 data-start=\"5815\" data-end=\"5866\" data-section-id=\"sym5pc\"><\/h2>\n<h2 data-start=\"5815\" data-end=\"5866\" data-section-id=\"sym5pc\"><\/h2>\n<h2 data-start=\"5815\" data-end=\"5866\" data-section-id=\"sym5pc\">Le lien direct entre la formation aux \u00c9tats-Unis et la loi SB 253<\/h2>\n<p data-start=\"5868\" data-end=\"6124\">Le <strong data-start=\"5872\" data-end=\"6054\"><a class=\"decorated-link\" href=\"https:\/\/cse-net.org\/fr\/trainings\/usa-certified-sustainability-practitioner-program-advanced-edition-2026-cohort2\/\" target=\"_blank\" rel=\"noopener\" data-start=\"5874\" data-end=\"6052\">Programme des praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable - \u00e9dition avanc\u00e9e<\/a><\/strong> a \u00e9t\u00e9 con\u00e7u autour des d\u00e9fis concrets auxquels les organisations sont aujourd'hui confront\u00e9es.<\/p>\n<p data-start=\"6126\" data-end=\"6154\">L'ordre du jour du programme comprend<\/p>\n<ul data-start=\"6155\" data-end=\"6473\">\n<li data-start=\"6155\" data-end=\"6195\" data-section-id=\"tl474g\">Gestion des \u00e9missions des champs d'application 1, 2 et 3<\/li>\n<li data-start=\"6196\" data-end=\"6233\" data-section-id=\"dzfru4\">Cadres d'information sur le d\u00e9veloppement durable<\/li>\n<li data-start=\"6234\" data-end=\"6262\" data-section-id=\"1or039d\">Strat\u00e9gie de comptabilisation du carbone<\/li>\n<li data-start=\"6263\" data-end=\"6287\" data-section-id=\"1i9vk0h\">\u00c9valuation de l'importance relative<\/li>\n<li data-start=\"6288\" data-end=\"6311\" data-section-id=\"t9z01u\">Analyse des risques climatiques<\/li>\n<li data-start=\"6312\" data-end=\"6341\" data-section-id=\"gdvyab\">Durabilit\u00e9 de la cha\u00eene d'approvisionnement<\/li>\n<li data-start=\"6342\" data-end=\"6366\" data-section-id=\"1bwo2v9\">Engagement des parties prenantes<\/li>\n<li data-start=\"6367\" data-end=\"6404\" data-section-id=\"oyptew\">Int\u00e9gration de la strat\u00e9gie de d\u00e9veloppement durable<\/li>\n<li data-start=\"6405\" data-end=\"6436\" data-section-id=\"1qnqojl\">Pratiques d'assurance en mati\u00e8re de rapports<\/li>\n<li data-start=\"6437\" data-end=\"6473\" data-section-id=\"yr2up5\">\u00c9tudes de cas d'entreprises internationales<\/li>\n<\/ul>\n<p data-start=\"6475\" data-end=\"6640\">Vous pouvez consulter le document officiel <a class=\"decorated-link\" href=\"https:\/\/cse-net.org\/wp-content\/uploads\/2026\/03\/Training-Agenda-June-2026-US-Advanced-Edition.pdf\" target=\"_new\" rel=\"noopener\" data-start=\"6503\" data-end=\"6639\">Agenda de la formation \u00e0 l'\u00e9dition avanc\u00e9e des \u00c9tats-Unis<\/a>.<\/p>\n<p data-start=\"6642\" data-end=\"6847\">Le programme met fortement l'accent sur la mise en \u0153uvre pratique. Les participants \u00e9tudient comment les organisations mettent en place des syst\u00e8mes de d\u00e9veloppement durable, am\u00e9liorent la qualit\u00e9 des rapports et associent la divulgation \u00e0 la valeur commerciale.<\/p>\n<p data-start=\"6849\" data-end=\"7032\">En effet, les entreprises ne veulent plus d'\u00e9quipes de d\u00e9veloppement durable qui se contentent de produire des rapports. Elles ont besoin de professionnels capables d'influencer les op\u00e9rations, les finances, les achats et la strat\u00e9gie.<\/p>\n<h2 data-start=\"7034\" data-end=\"7095\" data-section-id=\"1udb06x\"><\/h2>\n<h2 data-start=\"7034\" data-end=\"7095\" data-section-id=\"1udb06x\"><\/h2>\n<h2 data-start=\"7034\" data-end=\"7095\" data-section-id=\"1udb06x\">La profession am\u00e9ricaine du d\u00e9veloppement durable entre dans une nouvelle phase<\/h2>\n<p data-start=\"7097\" data-end=\"7222\">La loi californienne SB 253 pourrait devenir la r\u00e9glementation qui modifiera de fa\u00e7on permanente les rapports de durabilit\u00e9 des entreprises aux \u00c9tats-Unis.<\/p>\n<p data-start=\"7224\" data-end=\"7241\">En m\u00eame temps :<\/p>\n<ul data-start=\"7242\" data-end=\"7432\">\n<li data-start=\"7242\" data-end=\"7292\" data-section-id=\"158t0oq\">Les attentes en mati\u00e8re de divulgation d'informations sur le climat continuent de cro\u00eetre<\/li>\n<li data-start=\"7293\" data-end=\"7326\" data-section-id=\"7exy80\">La surveillance des investisseurs s'intensifie<\/li>\n<li data-start=\"7327\" data-end=\"7376\" data-section-id=\"1k9mj11\">La transparence de la cha\u00eene d'approvisionnement devient obligatoire<\/li>\n<li data-start=\"7377\" data-end=\"7432\" data-section-id=\"19cqrlq\">Les comp\u00e9tences en mati\u00e8re de gestion du carbone deviennent essentielles pour la carri\u00e8re<\/li>\n<\/ul>\n<p data-start=\"7434\" data-end=\"7532\">Les professionnels qui comprennent ces changements auront probablement un avantage majeur dans les ann\u00e9es \u00e0 venir.<\/p>\n<p data-start=\"7534\" data-end=\"7666\">Par ailleurs, les organisations qui retardent le renforcement de leurs capacit\u00e9s peuvent \u00eatre confront\u00e9es \u00e0 des co\u00fbts de mise en conformit\u00e9, \u00e0 la pression exerc\u00e9e par les fournisseurs et \u00e0 des risques op\u00e9rationnels.<\/p>\n<h2 data-start=\"7668\" data-end=\"7685\" data-section-id=\"114wazr\"><\/h2>\n<h2 data-start=\"7668\" data-end=\"7685\" data-section-id=\"114wazr\"><\/h2>\n<h2 data-start=\"7668\" data-end=\"7685\" data-section-id=\"114wazr\">R\u00e9flexions finales<\/h2>\n<p data-start=\"7687\" data-end=\"7886\">La loi californienne SB 253 n'est pas simplement une autre r\u00e9glementation nationale. Elle repr\u00e9sente une transformation plus large de la mani\u00e8re dont les entreprises mesurent leurs performances, g\u00e8rent les risques climatiques et communiquent avec les parties prenantes.<\/p>\n<p data-start=\"7888\" data-end=\"8040\">Les entreprises qui r\u00e9ussiront ne se contenteront pas de se conformer. Elles mettront en place des syst\u00e8mes de d\u00e9veloppement durable solides, des processus de donn\u00e9es fiables et une expertise interfonctionnelle.<\/p>\n<p data-start=\"8042\" data-end=\"8081\">Cette transformation commence par les personnes.<\/p>\n<p data-start=\"8083\" data-end=\"8462\" data-is-last-node=\"\" data-is-only-node=\"\">Pour les professionnels qui souhaitent rester \u00e0 la pointe de l'\u00e9volution rapide du paysage am\u00e9ricain en mati\u00e8re de d\u00e9veloppement durable, l'initiative <strong data-start=\"8182\" data-end=\"8364\"><a class=\"decorated-link\" href=\"https:\/\/cse-net.org\/fr\/trainings\/usa-certified-sustainability-practitioner-program-advanced-edition-2026-cohort2\/\" target=\"_new\" rel=\"noopener\" data-start=\"8184\" data-end=\"8362\">Programme des praticiens certifi\u00e9s en mati\u00e8re de d\u00e9veloppement durable - \u00e9dition avanc\u00e9e<\/a><\/strong> propose des formations pratiques, ax\u00e9es sur les entreprises et construites autour des d\u00e9fis exacts auxquels les entreprises sont aujourd'hui confront\u00e9es.<\/p>\n<p data-start=\"8083\" data-end=\"8462\" data-is-last-node=\"\" data-is-only-node=\"\">\n<p data-start=\"8083\" data-end=\"8462\" data-is-last-node=\"\" data-is-only-node=\"\">","protected":false},"excerpt":{"rendered":"<p>California is no longer treating climate disclosure as optional. Through SB 253 reporting, the state is forcing major corporations to publicly disclose greenhouse gas emissions across operations and supply chains. For many companies, this could become one of the biggest operational challenges of the decade. The problem is simple. Most organizations are still not ready. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":16449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1594,1778,1827,1834,1835,1843,28,1844,33,1904,34,1924,35,1925,1283,2006,1290,2034,1414,2035,1477,2043,1574,2046,1587],"tags":[56,221,273,480,1167,1535,2310,2557,2735,2736],"class_list":["post-16448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-investment","category-europe","category-mena","category-uk","category-united-kingdom","category-green-skils","category-news","category-green-skills","category-corporate-sustainability","category-usa","category-sustainability","category-gri-training","category-sustainability-training","category-gri-standards","category-sustainability-reporting-services","category-responsible-corporate-communication","category-carbon-reduction-and-product-plc","category-europe-leaders","category-esg-reporting","category-european-companies","category-net-zero","category-european-commission","category-north-america","category-green-industrial-policy","category-canada","tag-corporate-sustainability","tag-sustainability-training","tag-sustainability-reporting","tag-climate-risk","tag-scope-3-emissions","tag-sb-253","tag-carb","tag-carbon-disclosure","tag-california-climate-law","tag-emissions-reporting-usa"],"acf":[],"yoast_head":"<!-- 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