{"id":8561,"date":"2023-11-02T13:29:06","date_gmt":"2023-11-02T10:29:06","guid":{"rendered":"https:\/\/cse-net.org\/?p=8561"},"modified":"2025-06-25T16:10:25","modified_gmt":"2025-06-25T13:10:25","slug":"strategies-to-anticipate-and-address-future-challenges","status":"publish","type":"post","link":"https:\/\/cse-net.org\/fr\/des-strategies-pour-anticiper-et-relever-les-defis-futurs\/","title":{"rendered":"5 strat\u00e9gies pour anticiper et relever les d\u00e9fis futurs' 'Pr\u00e9parer les normes de reporting ESRS."},"content":{"rendered":"

Introduction :<\/strong><\/p>\n

Tout d'abord, lors d'un r\u00e9cent vote du Parlement europ\u00e9en, l'Union europ\u00e9enne s'est prononc\u00e9e en faveur de l'adoption de la directive sur l'acc\u00e8s \u00e0 l'information. Normes de rapport sur le d\u00e9veloppement durable<\/a> (ESRS)<\/a> a b\u00e9n\u00e9fici\u00e9 d'un soutien important, rejeter une motion<\/a> pour en limiter la port\u00e9e. Ces nouvelles r\u00e8gles en mati\u00e8re de rapports sur le d\u00e9veloppement durable s'appliqueront \u00e0 environ 50 000 entreprises \u00e0 partir de janvier 2024, les rapports sectoriels \u00e9tant temporairement retard\u00e9s en raison des pr\u00e9occupations du secteur priv\u00e9.<\/p>\n

 <\/p>\n

\"ESRS\"<\/p>\n

 <\/p>\n

En outre, cette initiative refl\u00e8te la volont\u00e9 de l'Europe de promouvoir les entreprises durables et d'offrir des donn\u00e9es normalis\u00e9es, transparentes et comparables aux entreprises, aux investisseurs et aux consommateurs. N\u00e9anmoins, elle a rencontr\u00e9 une opposition, principalement de la part des membres du PPE, qui ont soutenu que l'ESRS imposait une charge administrative substantielle aux entreprises.<\/p>\n

En fait, l'ESRS exige des entreprises, des banques et des compagnies d'assurance qu'elles rendent compte des impacts, des opportunit\u00e9s et des risques li\u00e9s au d\u00e9veloppement durable, conform\u00e9ment \u00e0 la future directive de l'UE sur l'information en mati\u00e8re de d\u00e9veloppement durable. (CSRD)<\/a>. Malgr\u00e9 certaines inqui\u00e9tudes concernant la dilution des exigences, les r\u00e8gles ESRS ont \u00e9t\u00e9 adopt\u00e9es en juillet. En outre, \u00e0 partir de 2028, les entreprises non europ\u00e9ennes op\u00e9rant en Europe seront \u00e9galement tenues de rendre compte de leurs impacts et risques en mati\u00e8re de d\u00e9veloppement durable conform\u00e9ment \u00e0 l'ESRS, ce qui concerne de nombreuses entreprises am\u00e9ricaines.<\/p>\n

 <\/p>\n

Ce que les entreprises doivent faire :<\/strong><\/p>\n

Il est donc imp\u00e9ratif que les entreprises adh\u00e8rent aux derni\u00e8res normes et l\u00e9gislations ESRS. Les \u00e9tapes propos\u00e9es constituent un bon point de d\u00e9part pour les entreprises qui souhaitent se pr\u00e9parer \u00e0 l'\u00e9tablissement de rapports sur le d\u00e9veloppement durable, en particulier dans le contexte de la directive CSRD et des normes ESRS.<\/p>\n

    \n
  1. Comprendre les exigences :<\/strong> Commencez par bien comprendre la directive CSRD et les normes ESRS pour saisir l'\u00e9tendue des obligations en mati\u00e8re de rapports.<\/li>\n
  2. \u00c9valuer la disponibilit\u00e9 et la qualit\u00e9 des donn\u00e9es :<\/strong> Identifiez les lacunes dans vos processus de collecte de donn\u00e9es et \u00e9laborez des plans pour y rem\u00e9dier. Veillez \u00e0 ce que les donn\u00e9es collect\u00e9es soient exactes et fiables.<\/li>\n
  3. Former et sensibiliser :<\/strong> Veillez \u00e0 ce que votre \u00e9quipe comprenne l'importance de la conformit\u00e9 \u00e0 la directive CSRD et son r\u00f4le sp\u00e9cifique dans le processus d'\u00e9tablissement des rapports. Organisez des programmes de formation pour am\u00e9liorer leurs connaissances.<\/li>\n
  4. Cr\u00e9er un cadre pour l'\u00e9tablissement des rapports :<\/strong> \u00c9tablissez un cadre structur\u00e9 pour l'\u00e9tablissement de rapports qui comprend des processus clairs, des r\u00f4les, des responsabilit\u00e9s et les outils n\u00e9cessaires. Ce cadre guidera vos efforts en mati\u00e8re d'\u00e9tablissement de rapports.<\/li>\n
  5. Suivre les progr\u00e8s et s'adapter :<\/strong> Surveillez en permanence l'\u00e9volution de vos rapports sur le d\u00e9veloppement durable. Ajustez vos processus et cadres de reporting \u00e0 mesure que la qualit\u00e9 des donn\u00e9es s'am\u00e9liore et que vous vous efforcez d'atteindre vos objectifs.<\/li>\n<\/ol>\n

     <\/p>\n

    En suivant ces \u00e9tapes, les entreprises peuvent non seulement respecter leurs obligations en mati\u00e8re de rapports, mais aussi jeter les bases d'un rapport efficace sur le d\u00e9veloppement durable qui va au-del\u00e0 de la conformit\u00e9 et contribue au succ\u00e8s \u00e0 long terme et \u00e0 la durabilit\u00e9 de l'organisation.<\/p>\n

     <\/p>\n

    \u00a0<\/strong>Pourquoi s'inscrire \u00e0 notre prochain programme pour praticiens ?<\/strong> S'inscrire en Europe Programme des praticiens certifi\u00e9s en d\u00e9veloppement durable (ESG), Leadership Edition 2023<\/a> et faites passer vos comp\u00e9tences en mati\u00e8re d'ESG et de reporting au niveau sup\u00e9rieur gr\u00e2ce \u00e0 une combinaison de formations num\u00e9riques et de sessions Zoom en direct programm\u00e9es pour 7-8 & 11 d\u00e9cembre 2023.<\/strong><\/p>\n

     <\/p>\n

    Ne manquez pas - <\/strong>r\u00e9serve<\/strong><\/a> votre place aujourd'hui !\"<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

     <\/p>\n

     <\/p>\n

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

    Introduction: First of all, in a recent European Parliament vote, the European Sustainability Reporting Standards (ESRS) received strong support, defeating a motion to limit their scope. 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