{"id":2398,"date":"2020-09-08T08:55:37","date_gmt":"2020-09-08T05:55:37","guid":{"rendered":"https:\/\/cse-net.org\/two-critical-tools-in-applying-sustainability-materiality-assessment-and-esg-reporting\/"},"modified":"2020-09-08T08:55:37","modified_gmt":"2020-09-08T05:55:37","slug":"two-critical-tools-in-applying-sustainability-materiality-assessment-and-esg-reporting","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/deux-outils-essentiels-dans-lapplication-de-levaluation-de-limportance-relative-du-developpement-durable-et-de-letablissement-de-rapports-sur-le-developpement-durable\/","title":{"rendered":"Deux outils essentiels dans l'application du d\u00e9veloppement durable : L'\u00e9valuation de la mat\u00e9rialit\u00e9 et le rapport ESG"},"content":{"rendered":"<p><em>Par Nikos Avlonas, pr\u00e9sident et fondateur du CSE<\/em><\/p>\n<p>Le d\u00e9veloppement durable est un processus continu qui se r\u00e9p\u00e8te, ce qui signifie que si vous pr\u00e9sentez un rapport cette ann\u00e9e, vous voudrez le faire \u00e0 nouveau l'ann\u00e9e prochaine.  Quelles sont les autres \u00e9tapes du processus ?<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Former les dirigeants<\/li>\n<li>\u00c9valuer les initiatives existantes<\/li>\n<li>\u00c9valuer les besoins des parties prenantes<\/li>\n<li>D\u00e9velopper une strat\u00e9gie pour int\u00e9grer les plans de d\u00e9veloppement durable et les plans d'entreprise<\/li>\n<li>Rapports<\/li>\n<li>Tirer les le\u00e7ons du processus<\/li>\n<li>Et encore...<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Quelles sont les \u00e9tapes les plus importantes ?<\/p>\n<p>&nbsp;<\/p>\n<p>De plus en plus, les parties prenantes sont en fait des investisseurs, c'est-\u00e0-dire des personnes qui financent des projets au moyen d'obligations vertes, qui ach\u00e8tent des actions, qui accordent des pr\u00eats ou qui repr\u00e9sentent des family offices.<\/p>\n<p>&nbsp;<\/p>\n<p>Ces parties prenantes sont de plus en plus sophistiqu\u00e9es dans l'exercice d'une diligence raisonnable fond\u00e9e sur des crit\u00e8res de durabilit\u00e9 tels que l'environnement, la soci\u00e9t\u00e9 et la gouvernance (ESG).  Pour compliquer les choses, ce qui est essentiel pour un groupe effectuant un contr\u00f4le pr\u00e9alable peut \u00eatre diff\u00e9rent d'un autre.  Le plus souvent, ces diff\u00e9rences se manifestent secteur par secteur.<\/p>\n<p>&nbsp;<\/p>\n<p>Le SASB (<a href=\"https:\/\/www.sasb.org\/\">Conseil des normes comptables durables<\/a>Une carte interactive de la Commission europ\u00e9enne r\u00e9pertoriant les questions mat\u00e9rielles importantes par secteur et sous-secteur constitue un bon point de d\u00e9part pour guider une entreprise dans la r\u00e9alisation d'une \u00e9valuation de la mat\u00e9rialit\u00e9.  Identifiez les principales parties prenantes et demandez-leur quelles sont les questions de d\u00e9veloppement durable qui les pr\u00e9occupent le plus et qui peuvent avoir une incidence sur vos r\u00e9sultats.  R\u00e9duire les pr\u00e9occupations aux plus pertinentes, collecter des donn\u00e9es et les analyser en vue d'une orientation politique requiert un niveau d'expertise que la plupart des organisations n'ont pas.  Il est imp\u00e9ratif de dispenser une formation sp\u00e9cialis\u00e9e et de faire appel \u00e0 des experts pendant que l'entreprise d\u00e9veloppe ses connaissances institutionnelles.  De plus, le processus, conform\u00e9ment \u00e0 la norme GRI (<a href=\"https:\/\/www.globalreporting.org\/Pages\/default.aspx\">Initiative mondiale sur les rapports de performance (Global Reporting Initiative)<\/a>) doit \u00eatre compl\u00e9t\u00e9 au moins tous les deux ans.<\/p>\n<p>&nbsp;<\/p>\n<p>Vous savez donc ce dont vos parties prenantes ont besoin pour prendre des d\u00e9cisions \u00e9clair\u00e9es.  Vous avez recueilli les donn\u00e9es, \u00e9valu\u00e9 les lacunes et \u00e9labor\u00e9 des plans pour int\u00e9grer davantage d'initiatives en mati\u00e8re de d\u00e9veloppement durable afin de r\u00e9pondre \u00e0 leurs besoins.  Maintenant, comment le faire savoir \u00e0 vos parties prenantes ?<\/p>\n<p>&nbsp;<\/p>\n<p>Les rapports sur le d\u00e9veloppement durable sont essentiels.  Un bon rapport sur le d\u00e9veloppement durable exige que l'on suive une m\u00e9thodologie, telle que la GRI.  Entre le choix d'une m\u00e9thodologie et l'obtention d'une assurance externe, il faut organiser les donn\u00e9es, les pr\u00e9senter de la mani\u00e8re la plus accessible possible aux principales parties prenantes, garantir la transparence et rendre compte de mani\u00e8re appropri\u00e9e des aspects positifs et n\u00e9gatifs du parcours de l'entreprise en mati\u00e8re de d\u00e9veloppement durable.  Comme pour l'\u00e9valuation de la mat\u00e9rialit\u00e9, le processus est compos\u00e9 d'une partie de formule, d'une partie d'expertise et d'une partie d'art.  Comme pour l'\u00e9valuation de la mat\u00e9rialit\u00e9, le recours \u00e0 des consultants experts est un moyen formidable d'acqu\u00e9rir la base de connaissances n\u00e9cessaire.<\/p>\n<p>&nbsp;<\/p>\n<p>Sans \u00e9valuation de la mat\u00e9rialit\u00e9 et sans rapport sur le d\u00e9veloppement durable, le processus de d\u00e9veloppement durable \u00e9choue.  Veillez \u00e0 ce que les efforts et les d\u00e9penses soient bien ex\u00e9cut\u00e9s et permettent d'obtenir les meilleurs r\u00e9sultats.<\/p>","protected":false},"excerpt":{"rendered":"<p>By Nikos Avlonas, President and Founder of CSE Sustainability is a continuous process that iterates on itself, meaning if you report this year, you\u2019ll want to do so again next year.\u00a0 What other steps might there be in the process? &nbsp; Educating leadership Evaluating existing initiatives Assessing the needs of stakeholders Developing a strategy to [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[580,581,582,583,105,273,296,360,426],"class_list":["post-2398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-esg-reporting","tag-global-reporting-initiative","tag-stakeholders","tag-sustainable-accounting-standards-board","tag-sustainability","tag-sustainability-reporting","tag-gri","tag-sasb","tag-materiality-assessment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Two critical tools in\u00a0applying Sustainability: Materiality Assessment and ESG Reporting - Center for Sustainbability &amp; 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