{"id":16790,"date":"2026-06-20T11:15:32","date_gmt":"2026-06-20T08:15:32","guid":{"rendered":"https:\/\/cse-net.org\/?p=16790"},"modified":"2026-06-23T13:56:04","modified_gmt":"2026-06-23T10:56:04","slug":"scope-3-emissions-in-the-usa-2027-is-too-late","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/scope-3-emissions-in-the-usa-2027-is-too-late\/","title":{"rendered":"\u00c9missions de scope 3 aux \u00c9tats-Unis : 2027, c'est trop tard"},"content":{"rendered":"

Les \u00e9missions de scope 3 constituent d\u00e9sormais l'un des principaux d\u00e9fis en mati\u00e8re de reporting pour les entreprises am\u00e9ricaines. \u00c0 premi\u00e8re vue, cette question peut sembler d'ordre technique. Pourtant, elle se transforme rapidement en un v\u00e9ritable enjeu commercial. Les donn\u00e9es des fournisseurs, les syst\u00e8mes d'approvisionnement, les registres logistiques, les informations sur les produits et les contr\u00f4les financiers doivent tous fonctionner de concert.<\/p>\n

C'est pourquoi 2027 est plus proche qu'on ne le pense.<\/p>\n

Pour les entreprises soumises \u00e0 la r\u00e9glementation californienne en mati\u00e8re de publication d'informations climatiques, la p\u00e9riode de pr\u00e9paration a d\u00e9j\u00e0 commenc\u00e9. Attendre la fin de l'ann\u00e9e de r\u00e9f\u00e9rence comporte des risques. Les \u00e9quipes ont besoin de temps pour recenser leurs fournisseurs, tester les m\u00e9thodes de calcul, am\u00e9liorer la qualit\u00e9 des donn\u00e9es et former le personnel de tous les services.<\/p>\n

<\/h2>\n

<\/h2>\n

Pourquoi les \u00e9missions de scope 3 sont-elles si importantes aujourd\u2019hui ?<\/h2>\n

Le programme californien de d\u00e9claration des \u00e9missions de gaz \u00e0 effet de serre des entreprises, instaur\u00e9 par la loi SB 253, s'applique aux entit\u00e9s commerciales bas\u00e9es aux \u00c9tats-Unis dont le chiffre d'affaires annuel d\u00e9passe $1 milliard et qui exercent leurs activit\u00e9s en Californie. Selon le Conseil californien des ressources en air<\/a>, les entreprises concern\u00e9es doivent publier leurs \u00e9missions de gaz \u00e0 effet de serre de scope 1, scope 2 et scope 3 pour l'exercice fiscal pr\u00e9c\u00e9dent.<\/p>\n

Le CARB a \u00e9galement confirm\u00e9 que la d\u00e9claration des \u00e9missions de scope 1 et scope 2 d\u00e9butera en 2026, tandis que celle des \u00e9missions de scope 3 commencera en 2027. Ce calendrier envoie un message clair aux entreprises : la pr\u00e9paration des donn\u00e9es relatives \u00e0 la cha\u00eene d\u2019approvisionnement ne peut pas attendre.<\/p>\n

Les \u00e9missions de scope 3 englobent les \u00e9missions indirectes tout au long de la cha\u00eene de valeur. Elles peuvent provenir des biens et services achet\u00e9s, du transport, des d\u00e9placements professionnels, des d\u00e9chets, de l'utilisation des produits et du traitement en fin de vie. Les Norme de la cha\u00eene de valeur de l'entreprise du GHG Protocol<\/a> aide les entreprises \u00e0 \u00e9valuer ces \u00e9missions et \u00e0 d\u00e9terminer les domaines sur lesquels concentrer leurs efforts de r\u00e9duction.<\/p>\n

<\/h2>\n

<\/h2>\n

Le probl\u00e8me des donn\u00e9es relatives \u00e0 la cha\u00eene d'approvisionnement<\/h2>\n

Les \u00e9missions de scope 3 sont difficiles \u00e0 \u00e9valuer car les entreprises ne ma\u00eetrisent pas enti\u00e8rement les donn\u00e9es. Un fabricant peut avoir besoin des donn\u00e9es d'\u00e9missions de ses fournisseurs de mati\u00e8res premi\u00e8res. Un d\u00e9taillant peut avoir besoin d'informations de la part de ses partenaires logistiques. Une entreprise technologique peut avoir besoin de donn\u00e9es plus pr\u00e9cises de la part des fournisseurs de services cloud, des fournisseurs de mat\u00e9riel informatique et des prestataires de services.<\/p>\n

Le MIT Sloan souligne que les \u00e9missions de la cha\u00eene de valeur repr\u00e9sentent g\u00e9n\u00e9ralement plus de 75% des \u00e9missions totales d\u2019une entreprise. Il identifie \u00e9galement le manque de donn\u00e9es provenant des fournisseurs comme un obstacle majeur \u00e0 la publication des rapports. Cela explique pourquoi les \u00e9missions de scope 3 exercent souvent une pression sur les \u00e9quipes charg\u00e9es des achats, des finances, des affaires juridiques, des op\u00e9rations et du d\u00e9veloppement durable.<\/p>\n

Le d\u00e9fi ne r\u00e9side pas seulement dans la collecte, mais aussi dans la qualit\u00e9.<\/p>\n

Certains fournisseurs sont en mesure de fournir des donn\u00e9es bas\u00e9es sur les activit\u00e9s. D'autres peuvent se contenter de fournir des donn\u00e9es sur les d\u00e9penses. Certains peuvent envoyer des estimations sans pr\u00e9ciser la m\u00e9thode utilis\u00e9e. D'autres encore peuvent ne pas r\u00e9pondre du tout. C'est pourquoi les entreprises ont besoin d'une hi\u00e9rarchie des donn\u00e9es. Elles ont \u00e9galement besoin de r\u00e8gles claires pour d\u00e9terminer quand utiliser les donn\u00e9es sp\u00e9cifiques aux fournisseurs, les estimations bas\u00e9es sur les activit\u00e9s ou les estimations bas\u00e9es sur les d\u00e9penses.<\/p>\n

<\/h2>\n

<\/h2>\n

Un cadre de pr\u00e9paration aux \u00e9missions de scope 3 pour 2026<\/h2>\n

Pour mettre cette approche en pratique, les entreprises peuvent s'appuyer sur un cadre simple en quatre \u00e9tapes : cartographier, hi\u00e9rarchiser, am\u00e9liorer, v\u00e9rifier.<\/p>\n

<\/h3>\n

1. Cartographier la cha\u00eene de valeur<\/h3>\n

Les entreprises devraient commencer par identifier les unit\u00e9s op\u00e9rationnelles, les fournisseurs, les cat\u00e9gories et les responsables des donn\u00e9es les plus pertinents. Les \u00e9quipes charg\u00e9es des achats, des finances, de la logistique, des op\u00e9rations, des affaires juridiques et du d\u00e9veloppement durable devraient toutes y participer.<\/p>\n

Cette \u00e9tape devrait permettre de r\u00e9pondre \u00e0 une question : o\u00f9 se situeraient les \u00e9missions de scope 3 les plus importantes ?<\/p>\n

<\/h3>\n

2. Donnez la priorit\u00e9 aux cat\u00e9gories les plus importantes<\/h3>\n

Les entreprises ne doivent pas chercher \u00e0 optimiser toutes les cat\u00e9gories en m\u00eame temps. Les recommandations du GHG Protocol relatives au calcul du Scope 3 pr\u00e9conisent de proc\u00e9der \u00e0 une s\u00e9lection afin de hi\u00e9rarchiser la collecte des donn\u00e9es. Les fournisseurs repr\u00e9sentant des d\u00e9penses importantes, les mat\u00e9riaux \u00e0 forte intensit\u00e9 carbone, la logistique, l\u2019utilisation des produits et les biens achet\u00e9s m\u00e9ritent souvent d\u2019\u00eatre pris en compte en priorit\u00e9.<\/p>\n

Cette approche permet aux \u00e9quipes de concentrer leurs efforts l\u00e0 o\u00f9 cela compte le plus.<\/p>\n

<\/h3>\n

3. Am\u00e9liorer la qualit\u00e9 des donn\u00e9es<\/h3>\n

Une fois les cat\u00e9gories prioritaires clairement d\u00e9finies, les entreprises doivent am\u00e9liorer la qualit\u00e9 des donn\u00e9es. Elles peuvent demander \u00e0 leurs fournisseurs de leur communiquer des donn\u00e9es sp\u00e9cifiques sur leurs \u00e9missions, collecter des donn\u00e9es d'activit\u00e9, consigner leurs hypoth\u00e8ses et \u00e9valuer la fiabilit\u00e9 des donn\u00e9es.<\/p>\n

Par exemple, une entreprise peut commencer par utiliser des estimations bas\u00e9es sur les d\u00e9penses en 2026. Elle pourra ensuite, avant 2027, orienter ses fournisseurs prioritaires vers des donn\u00e9es bas\u00e9es sur les activit\u00e9s ou sp\u00e9cifiques \u00e0 chaque fournisseur. Cela permet de d\u00e9finir une feuille de route r\u00e9aliste vers l'am\u00e9lioration.<\/p>\n

<\/h3>\n

4. V\u00e9rifier le processus<\/h3>\n

Les entreprises doivent se pr\u00e9parer \u00e0 un contr\u00f4le, avant m\u00eame que l'assurance formelle ne s'applique. Cela implique de documenter les m\u00e9thodes, de conserver les pi\u00e8ces justificatives, de d\u00e9signer des responsables internes et de v\u00e9rifier les calculs avant la publication des informations.<\/p>\n

Une documentation solide renforce la confiance. Elle aide \u00e9galement les \u00e9quipes \u00e0 expliquer comment elles ont g\u00e9r\u00e9 les estimations, les lacunes, les contraintes des fournisseurs et les \u00e9volutions d'une ann\u00e9e sur l'autre.<\/p>\n

<\/h2>\n

<\/h2>\n

Trois erreurs que les entreprises doivent \u00e9viter<\/h2>\n

La premi\u00e8re erreur consiste \u00e0 consid\u00e9rer les \u00e9missions de scope 3 comme une mission relevant exclusivement du d\u00e9veloppement durable. Ce n'est pas le cas. Le service des achats est responsable des relations avec les fournisseurs. Le service financier g\u00e8re les principaux syst\u00e8mes de donn\u00e9es. Le service op\u00e9rationnel analyse les donn\u00e9es d'activit\u00e9. Le service juridique \u00e9value les risques. La direction d\u00e9finit les priorit\u00e9s.<\/p>\n

La deuxi\u00e8me erreur consiste \u00e0 attendre que les donn\u00e9es fournies par les fournisseurs soient parfaites. Il se peut que ces donn\u00e9es ne soient jamais parfaites. Les entreprises ont besoin d'une m\u00e9thode raisonnable, d'un plan d'am\u00e9lioration clair et d'une documentation transparente.<\/p>\n

La troisi\u00e8me erreur consiste \u00e0 se fier uniquement aux logiciels. Ceux-ci permettent certes d'organiser les donn\u00e9es, mais ce sont les personnes qui doivent d\u00e9finir les limites, choisir les m\u00e9thodes, faire appel \u00e0 des prestataires et interpr\u00e9ter les r\u00e9sultats.<\/p>\n

McKinsey<\/a> a soulign\u00e9 que les entreprises ont besoin de la collaboration de leurs fournisseurs pour r\u00e9duire les \u00e9missions de leur cha\u00eene de valeur. C'est important, car de nombreuses entreprises ne peuvent pas r\u00e9duire leurs \u00e9missions de scope 3 sans aider leurs fournisseurs \u00e0 comprendre leurs attentes, \u00e0 am\u00e9liorer la qualit\u00e9 des donn\u00e9es et \u00e0 identifier les possibilit\u00e9s de r\u00e9duction.<\/p>\n

<\/h2>\n

<\/h2>\n

Pourquoi la formation est-elle essentielle d'ici 2027 ?<\/h2>\n

L'\u00e9ch\u00e9ance fix\u00e9e pour le Scope 3 engendre un d\u00e9ficit de comp\u00e9tences. De nombreux professionnels comprennent les objectifs de d\u00e9veloppement durable, mais rares sont ceux qui savent faire le lien entre le reporting carbone, l'engagement des fournisseurs, la r\u00e9glementation am\u00e9ricaine, le contr\u00f4le des donn\u00e9es et la strat\u00e9gie d'entreprise.<\/p>\n

Cet \u00e9cart peut ralentir les progr\u00e8s. Il peut \u00e9galement entra\u00eener un manque de coh\u00e9rence dans les rapports, des r\u00e9ponses insuffisantes de la part des fournisseurs et un manque d'appropriation en interne.<\/p>\n

La formation professionnelle peut aider les \u00e9quipes \u00e0 gagner en efficacit\u00e9. Elle permet aux professionnels du d\u00e9veloppement durable, des achats, de la finance et des op\u00e9rations de disposer d'un langage commun. Elle les aide \u00e9galement \u00e0 comprendre les liens entre les r\u00e8gles de reporting, les risques d'entreprise, la gestion de la cha\u00eene d'approvisionnement et la cr\u00e9ation de valeur \u00e0 long terme.<\/p>\n

\u00c0 titre de mesure pr\u00e9paratoire, les professionnels am\u00e9ricains peuvent envisager de Programme du praticien certifi\u00e9 en d\u00e9veloppement durable, \u00e9dition avanc\u00e9e<\/a>. Ce programme s'adresse aux professionnels am\u00e9ricains et aborde les th\u00e8mes suivants : strat\u00e9gie de d\u00e9veloppement durable, l\u00e9gislation am\u00e9ricaine en vigueur, enjeux li\u00e9s \u00e0 la cha\u00eene d'approvisionnement, \u00ab z\u00e9ro \u00e9mission nette \u00bb, scope 3 et communication responsable.<\/p>\n

<\/h2>\n

<\/h2>\n

FAQ<\/h2>\n

<\/h3>\n

\u00c0 quelle date d\u00e9butera la d\u00e9claration des \u00e9missions de scope 3 en Californie ?<\/h3>\n

La loi californienne SB 253 impose aux entreprises concern\u00e9es de commencer \u00e0 \u00e9tablir des rapports sur les \u00e9missions de scope 3 \u00e0 partir de 2027. Les rapports sur les \u00e9missions de scope 1 et de scope 2 d\u00e9buteront quant \u00e0 eux d\u00e8s 2026.<\/p>\n

<\/h3>\n

Pourquoi les \u00e9missions de scope 3 sont-elles difficiles \u00e0 mesurer ?<\/h3>\n

Les \u00e9missions de scope 3 proviennent d'activit\u00e9s men\u00e9es tout au long de la cha\u00eene de valeur. Les entreprises ont souvent besoin de donn\u00e9es provenant de leurs fournisseurs, de leurs partenaires logistiques, des syst\u00e8mes li\u00e9s \u00e0 leurs produits, des plateformes de voyage, des prestataires de gestion des d\u00e9chets et de leurs registres d'achats.<\/p>\n

<\/h3>\n

\u00c0 qui incombe la responsabilit\u00e9 de la pr\u00e9paration au Scope 3 ?<\/h3>\n

Aucun service ne peut en assumer seul la responsabilit\u00e9. Les \u00e9quipes charg\u00e9es du d\u00e9veloppement durable doivent coordonner le processus, mais les services des achats, des finances, du juridique, des op\u00e9rations, de la cha\u00eene d'approvisionnement et la direction doivent tous se voir attribuer des responsabilit\u00e9s claires.<\/p>\n

<\/h2>\n

<\/h2>\n

La v\u00e9ritable date butoir, c'est maintenant<\/h2>\n

Le reporting des \u00e9missions de scope 3 commence par les donn\u00e9es, mais ne s'arr\u00eate pas l\u00e0. Il n\u00e9cessite une gouvernance, l'implication des fournisseurs, un jugement technique et une coop\u00e9ration interne.<\/p>\n

Les entreprises qui se lancent en 2026 pourront tester leurs syst\u00e8mes avant l'obligation de d\u00e9claration pr\u00e9vue pour 2027. Elles pourront ainsi identifier les donn\u00e9es insuffisantes, former leurs \u00e9quipes, am\u00e9liorer la communication avec leurs fournisseurs et documenter leurs m\u00e9thodes. Elles pourront \u00e9galement transformer la pression li\u00e9e \u00e0 la d\u00e9claration en une meilleure compr\u00e9hension de leur cha\u00eene d'approvisionnement.<\/p>\n

Les entreprises qui attendent risquent d'\u00eatre confront\u00e9es \u00e0 une certaine confusion, \u00e0 des devis \u00e9tablis \u00e0 la h\u00e2te, \u00e0 des retards de la part des fournisseurs et \u00e0 des risques qui auraient pu \u00eatre \u00e9vit\u00e9s.<\/p>\n

2027 sera peut-\u00eatre la date limite de d\u00e9claration. Mais 2026 est l'ann\u00e9e de pr\u00e9paration.<\/p>\n

 <\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Scope 3 emissions are becoming one of the most difficult reporting challenges for U.S. companies. The issue looks technical at first. Yet it quickly becomes a business problem. Supplier data, procurement systems, logistics records, product information, and finance controls all need to work together. That is why 2027 is closer than it sounds. For companies […]<\/p>\n","protected":false},"author":3,"featured_media":16757,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1925,28,2006,33,2035,34,2046,35,1283,1290,1414,1477,1574,1594,1827,1843,1844,1904,1924],"tags":[221,1167,1214,1941,2502,2727],"class_list":["post-16790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gri-standards","category-news","category-responsible-corporate-communication","category-corporate-sustainability","category-european-companies","category-sustainability","category-green-industrial-policy","category-sustainability-training","category-sustainability-reporting-services","category-carbon-reduction-and-product-plc","category-esg-reporting","category-net-zero","category-north-america","category-esg-investment","category-mena","category-green-skils","category-green-skills","category-usa","category-gri-training","tag-sustainability-training","tag-scope-3-emissions","tag-supply-chain-sustainability","tag-u-s-companies","tag-california-sb-253","tag-carbon-reporting"],"acf":[],"yoast_head":"\nScope 3 Emissions: Prepare Before 2027<\/title>\n<meta name=\"description\" content=\"California will require Scope 3 emissions disclosures from 2027. 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