{"id":10294,"date":"2025-02-07T13:54:38","date_gmt":"2025-02-10T16:45:48","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?post_type=newsletter&#038;p=10294"},"modified":"2026-03-05T09:44:34","modified_gmt":"2026-03-05T08:44:34","slug":"ksapa-fevrier-2025","status":"publish","type":"newsletter","link":"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2025\/","title":{"rendered":"Ksapa | F\u00e9vrier 2025"},"content":{"rendered":"<blockquote class=\"wp-embedded-content\" data-secret=\"mvQ6Z8vKag\"><a href=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2025\/\">Ksapa | F\u00e9vrier 2025<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2025\/embed\/#?secret=mvQ6Z8vKag\" width=\"800\" height=\"600\" title=\"\u00ab\u00a0Ksapa | F\u00e9vrier 2025\u00a0\u00bb &#8212; Ksapa - fr\" data-secret=\"mvQ6Z8vKag\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! 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center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 45px;padding-bottom: 45px;\">\n                                    <!--[if (gte mso 9)|(IE)]>\n                                    <table align=\"center\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"600\" style=\"width:600px;\">\n                                    <tr>\n                                    <td align=\"center\" valign=\"top\" width=\"600\" style=\"width:600px;\">\n                                    <![endif]-->\n                                    <table align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"templateContainer\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;\">\n                                        <tr>\n                                            <td valign=\"top\" class=\"headerContainer\" style=\"background:#transparent none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;\"><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnImageBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnImageBlockOuter\">\n            <tr>\n                <td valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnImageBlockInner\">\n                    <table align=\"left\" width=\"100%\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnImageContentContainer\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                        <tbody><tr>\n                            <td class=\"mcnImageContent\" valign=\"top\" style=\"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                \n                                    \n                                        <img align=\"center\" alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/b65bca50-f549-0d18-ec16-4e911a8da2c9.png\" width=\"564\" style=\"max-width: 1584px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\" class=\"mcnImage\">\n                                    \n                                \n                            <\/td>\n                        <\/tr>\n                    <\/tbody><\/table>\n                <\/td>\n            <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-top: 4px solid #496C6B;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 24px;line-height: 125%;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\">\n                        \n                            <h3 class=\"null\" style=\"text-align: center;display: block;margin: 0;padding: 0;color: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;\"><strong><span style=\"color:#496B6B\"><span style=\"font-size:23px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">EDITO&nbsp;&nbsp;<\/span><\/span><\/span><\/strong><\/h3>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <p data-testid=\"MvJvAEtJ0\" style=\"text-align: left;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;\">L'ESG fait aujourd'hui l'objet de critiques virulentes, certains y voyant <a href=\"https:\/\/ksapa.org\/fr\/la-cs3d-allourdie-t-elle-la-charge-administrative-des-entreprises\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">une contrainte administrative chronophage et d\u00e9connect\u00e9e des r\u00e9alit\u00e9s du terrain<\/a>. Cette <a href=\"https:\/\/www.responsible-investor.com\/eu-omnibus-commission-expected-to-heavily-water-down-csrd-csddd\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">remise en question<\/a> offre paradoxalement une excellente opportunit\u00e9 de <a href=\"https:\/\/www.responsible-investor.com\/eu-omnibus-investors-warn-against-re-opening-core-sustainability-legal-texts\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">r\u00e9affirmer la pertinence d'une d\u00e9marche ESG bien pens\u00e9e et align\u00e9e sur les enjeux strat\u00e9giques des organisations<\/a>.<br>\n<br>\nPrenons l'exemple de la double mat\u00e9rialit\u00e9 introduite par la CSRD. Son int\u00e9r\u00eat ne r\u00e9side pas dans une approche exhaustive qui diluerait l'attention et les ressources. Au contraire, elle doit servir de boussole pour identifier, en concertation avec les parties prenantes, les axes de transformation prioritaires. C'est un <a href=\"https:\/\/ksapa.org\/fr\/csrd-partie-2-conduire-une-analyse-de-double-materialite\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">outil de clarification et d'alignement strat\u00e9gique<\/a>, pas une liste de cases \u00e0 cocher.<br>\n<br>\nDe m\u00eame, la due diligence ne prend son sens que lorsqu'elle d\u00e9passe l'exercice formel pour devenir un v\u00e9ritable outil d'analyse approfondie. <a href=\"https:\/\/ksapa.org\/fr\/droits-humains-en-zone-de-turbulence-enseignements\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Elle permet alors d'\u00e9valuer comment les dynamiques sociales et environnementales impactent concr\u00e8tement la valeur et la r\u00e9silience des actifs<\/a>.<br>\n<br>\nLa gestion des fili\u00e8res strat\u00e9giques illustre \u00e9galement ce besoin de pragmatisme. L'enjeu n'est pas de multiplier les questionnaires chronophages aupr\u00e8s des fournisseurs, mais de <a href=\"https:\/\/ksapa.org\/fr\/au-dela-des-audits-sociaux-la-tech-au-service-du-progres-social\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">coconstruire des solutions cr\u00e9atrices de valeur<\/a> : r\u00e9duction des accidents du travail, recrutement sur des m\u00e9tiers en tension, adaptation aux contraintes environnementales. Cette approche collaborative g\u00e9n\u00e8re des b\u00e9n\u00e9fices tangibles pour l'ensemble des acteurs de la cha\u00eene de valeur.<br>\n<br>\nCes fondamentaux survivront aux effets de mode et aux critiques conjoncturelles. Car l'ESG, loin d'\u00eatre une simple contrainte r\u00e9glementaire, est avant tout un prisme d'analyse et d'action permettant aux organisations de comprendre les mutations profondes de leur environnement et d'en faire des leviers de transformation positive.<br>\n<br>\nLa question n'est plus de savoir si l'ESG est pertinent, mais comment en faire un v\u00e9ritable catalyseur de changement au service d'une performance durable et responsable. On continue \u00e0 avancer ensemble&nbsp;? A tr\u00e8s bient\u00f4t.<br>\n<span style=\"font-size:17px\">&nbsp;<br>\n<em><strong style=\"font-size:13px\">Farid Baddache, CEO Ksapa<\/strong><\/em><\/span><\/p>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><\/td>\n                                        <\/tr>\n                                    <\/table>\n                                    <!--[if (gte mso 9)|(IE)]>\n                                    <\/td>\n                                    <\/tr>\n                                    <\/table>\n                                    <![endif]-->\n                                <\/td>\n                            <\/tr>\n                            <tr>\n                                <td align=\"center\" valign=\"top\" id=\"templateBody\" data-template-container=\"\" style=\"background:#ffffff none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 36px;padding-bottom: 45px;\">\n                                    <!--[if (gte mso 9)|(IE)]>\n                                    <table align=\"center\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"600\" style=\"width:600px;\">\n                                    <tr>\n                                    <td align=\"center\" valign=\"top\" width=\"600\" style=\"width:600px;\">\n                                    <![endif]-->\n                                    <table align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"templateContainer\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;\">\n                                        <tr>\n                                            <td valign=\"top\" class=\"bodyContainer\" style=\"background:#transparent none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;\"><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-top: 4px solid #496C6B;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 16px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <h3 class=\"null\" style=\"text-align: center;display: block;margin: 0;padding: 0;color: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;\"><span style=\"font-size:23px\"><span style=\"color:#496B6B\">\u00c0&nbsp;LA UNE&nbsp;<\/span><\/span><\/h3>\n&nbsp;\n\n<div style=\"text-align: center;\"><span style=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Au-del\u00e0 des audits sociaux : La tech au service du progr\u00e8s social<\/span><\/span><\/strong><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent mcnBlockFloatLeft\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n    <tbody><tr>\n        <td class=\"mcnCaptionBottomImageContent\" align=\"center\" valign=\"top\" style=\"padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n        \n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/1ae82b92-9b9d-1e3f-80df-59387075904e.jpg\" width=\"564\" style=\"max-width: 1200px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            <div style=\"text-align: left;\"><span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\"><strong><u>Dans notre blog ce mois ci:<\/u><\/strong>&nbsp; <\/span><\/span>Les audits sociaux traditionnels \u00e9voluent vers des solutions collaboratives pour les enjeux complexes du lieu de travail. <a href=\"https:\/\/www.sedex.com\/blog\/elevating-supply-chain-sustainability-with-smeta-7-0\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">La norme SMETA 7.0 par exemple introduit notamment le concept \u00ab&nbsp;d\u2019Action Collaborative Requise&nbsp;\u00bb pour des questions critiques<\/a> comme les salaires d\u00e9cents, le recrutement responsable, le travail des enfants et la discrimination \u2013 des d\u00e9fis que les fournisseurs ne peuvent r\u00e9soudre seuls. Cette reconnaissance d\u2019une responsabilit\u00e9 partag\u00e9e, associ\u00e9e \u00e0 l\u2019engagement num\u00e9rique des travailleurs, permet aux entreprises de construire des solutions plus efficaces et durables.&nbsp;<a href=\"https:\/\/ksapa.org\/fr\/au-dela-des-audits-sociaux-la-tech-au-service-du-progres-social\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Plus d'informations ici.<\/a>&nbsp;<\/div>\n\n        <\/td>\n    <\/tr>\n<\/tbody><\/table>\n\n\n\n\n\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <div style=\"text-align: center;\"><span style=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Tirer les enseignement d\u2019un exemple de greenwashing et op\u00e9rer diff\u00e9remment<\/span><\/span><\/strong><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent mcnBlockFloatLeft\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n    <tbody><tr>\n        <td class=\"mcnCaptionBottomImageContent\" align=\"center\" valign=\"top\" style=\"padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n        \n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/046bd0dd-af34-3312-3ae6-b1eced77a351.jpg\" width=\"564\" style=\"max-width: 1200px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            <div style=\"text-align: left;\">En p\u00e9riode de turbulences, les fa\u00e7ades corporatives se fissurent, r\u00e9v\u00e9lant la v\u00e9rit\u00e9 derri\u00e8re les communiqu\u00e9s de presse soigneusement r\u00e9dig\u00e9s. <a href=\"https:\/\/about.fb.com\/news\/2025\/01\/meta-more-speech-fewer-mistakes\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">La r\u00e9cente d\u00e9cision de Meta de r\u00e9duire ses efforts de mod\u00e9ration de contenu sur Facebook<\/a> illustre parfaitement comment les p\u00e9riodes difficiles exposent la r\u00e9alit\u00e9 derri\u00e8re les engagements de responsabilit\u00e9 sociale des entreprises. Explorez au travers de ce cas les enseignements \u00e0 tirer et comment op\u00e9rer diff\u00e9remment. <a href=\"https:\/\/ksapa.org\/fr\/reseaux-sociaux-la-moderation-netait-que-du-greenwashing\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Blog <\/a>tir\u00e9 d\u2019une s\u00e9rie analysant comment la critique de l\u2019ESG cr\u00e9\u00e9 l\u2019opportunit\u00e9 de rappeler la valeur de ces r\u00e9flexions au sein des entreprises.<\/div>\n\n        <\/td>\n    <\/tr>\n<\/tbody><\/table>\n\n\n\n\n\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-top: 3px dotted #496B6A;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <div style=\"text-align: center;\"><span style=\"font-size:19px\"><span style=\"color:#496B6A\"><strong>Combiner diligence raisonnable et projets carbone de long terme<\/strong><\/span><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent mcnBlockFloatLeft\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n    <tbody><tr>\n        <td class=\"mcnCaptionBottomImageContent\" align=\"center\" valign=\"top\" style=\"padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n        \n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/9b322f49-04c2-9297-5367-3e8bc6770493.jpg\" width=\"564\" style=\"max-width: 1200px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            Si l\u2019agriculture fait partie du probl\u00e8me du changement climatique mondial, elle peut aussi faire partie de la solution. Les \u00e9missions de CO2 provenant de la production agricole repr\u00e9sentent actuellement 11 % des \u00e9missions mondiales de gaz \u00e0 effet de serre. La mise en \u0153uvre de programmes visant \u00e0 accro\u00eetre la s\u00e9questration du carbone dans les activit\u00e9s agricoles est prometteuse pour les agriculteurs, les entreprises et les investisseurs. Elle s\u2019accompagne \u00e9galement de risques li\u00e9s \u00e0 l\u2019environnement et aux droits de l\u2019homme qu\u2019il convient d\u2019appr\u00e9hender correctement. Ksapa est en mesure de produire une diligence raisonnable solide en premier lieu. Et Ksapa d\u00e9ploie des programmes de s\u00e9questration solides en second lieu. Tout cela va de pair et <a href=\"https:\/\/ksapa.org\/fr\/combiner-diligence-raisonnable-et-projets-carbone-de-long-terme\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">voici <\/a>comment cela fonctionne.\n        <\/td>\n    <\/tr>\n<\/tbody><\/table>\n\n\n\n\n\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <div style=\"text-align: center;\"><span style=\"font-size:19px\"><span style=\"color:#496B6A\"><strong>Entreprises et d\u00e9sob\u00e9issance climatique : 5 principes pour un dialogue constructif avec les parties prenantes<\/strong><\/span><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent mcnBlockFloatLeft\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n    <tbody><tr>\n        <td class=\"mcnCaptionBottomImageContent\" align=\"center\" valign=\"top\" style=\"padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n        \n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/88dcc978-5d0f-3aa7-57a6-cbdafea37ace.jpg\" width=\"564\" style=\"max-width: 1200px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            Les multinationales sont de plus en plus somm\u00e9es de d\u00e9montrer que leurs produits et services ainsi que leurs proc\u00e9d\u00e9s de production r\u00e9pondent \u00e0 l\u2019urgence climatique. Face \u00e0 la difficult\u00e9 du cadre juridique de r\u00e9pondre au d\u00e9fi du si\u00e8cle, la d\u00e9sob\u00e9issance climatique s\u2019est fa\u00e7onn\u00e9e en r\u00e9sistance, pour pousser la communit\u00e9 \u00e9conomique internationale \u00e0 l\u2019action. Ainsi donc, les entreprises et investisseurs ne pourront engager un dialogue constructif que s\u2019ils prouvent que leur action climatique est cr\u00e9dible. Autrement dit, index\u00e9e sur l\u2019accord de Paris et le concept de transition juste.&nbsp;Plus d'informations dans<a href=\"https:\/\/ksapa.org\/fr\/publications\/changement-climatique,circularite,developpement-durable\/desobeissance-climatique-en-entreprise-dialoguer-avec-les-militants\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\"> ce document<\/a>.&nbsp;\n        <\/td>\n    <\/tr>\n<\/tbody><\/table>\n\n\n\n\n\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnBoxedTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <!--[if gte mso 9]>\n\t<table align=\"center\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\n\t<![endif]-->\n\t<tbody class=\"mcnBoxedTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnBoxedTextBlockInner\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\t\t\t\t<!--[if gte mso 9]>\n\t\t\t\t<td align=\"center\" valign=\"top\" \">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" class=\"mcnBoxedTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td style=\"padding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                        \n                            <table border=\"0\" cellspacing=\"0\" class=\"mcnTextContentContainer\" width=\"100%\" style=\"min-width: 100% !important;background-color: #496B6A;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                <tbody><tr>\n                                    <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 18px;color: #F2F2F2;font-family: Helvetica;font-size: 14px;font-weight: normal;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;line-height: 150%;\">\n                                        <a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/blog\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\"><span style=\"color:#FFFFFF\"><span style=\"font-size:19px\"><strong>Explorer nos th\u00e9matiques d'expertise<\/strong><\/span><\/span><\/a><br>\n<br>\n<br>\n<span style=\"font-size:17px\"><span style=\"color:#F0FFFF\">Droits Humains<\/span><span style=\"color:#FFFFFF\">&nbsp;<\/span><span style=\"color:#FFFFFF\">&nbsp;|&nbsp;D\u00e9veloppement Durable<\/span>&nbsp;|<span style=\"color:#FFFFFF\"> Circularit\u00e9<\/span>&nbsp;|<br>\n<span style=\"color:#FFFFFF\">Changement Climatique<\/span>&nbsp;|<span style=\"color:#FFFFFF\"> Finance Durable &amp; ESG<\/span><font color=\"#ffffff\">&nbsp;<\/font>|<span style=\"color:#FFFFFF\">&nbsp; Impact&nbsp;<\/span><\/span><br>\n&nbsp;\n<p data-testid=\"Gtj9Ytx-mc\" style=\"color: #F2F2F2;font-family: Helvetica;font-size: 14px;font-weight: normal;text-align: center;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;line-height: 150%;\"><span style=\"font-size:17px\"><a href=\"https:\/\/ksapa.org\/fr\/impliquez-vous\/contact\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\"><span style=\"color:#FFFFFF\"><u>Contactez-nous<\/u><\/span><\/a><span style=\"color:#FFFFFF\">.<\/span> Partagez vos id\u00e9es. Contribuons ensemble \u00e0 cr\u00e9er des soci\u00e9t\u00e9s plus r\u00e9silientes et plus inclusives<\/span><\/p>\n\n                                    <\/td>\n                                <\/tr>\n                            <\/tbody><\/table>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if gte mso 9]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if gte mso 9]>\n                <\/tr>\n                <\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnFollowBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnFollowBlockOuter\">\n        <tr>\n            <td align=\"center\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnFollowBlockInner\">\n                <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnFollowContentContainer\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody><tr>\n        <td align=\"center\" style=\"padding-left: 9px;padding-right: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n            <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnFollowContent\">\n                <tbody><tr>\n                    <td align=\"center\" valign=\"top\" style=\"padding-top: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                        <table align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <tbody><tr>\n                                <td align=\"center\" valign=\"top\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                    <!--[if mso]>\n                                    <table align=\"center\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n                                    <tr>\n                                    <![endif]-->\n                                    \n                                        <!--[if mso]>\n                                        <td align=\"center\" valign=\"top\">\n                                        <![endif]-->\n                                        \n                                        \n                                            <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnBlockFloatLeft\" style=\"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                <tbody><tr>\n                                                    <td valign=\"top\" style=\"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnFollowContentItemContainer\">\n                                                        <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnFollowContentItem\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                            <tbody><tr>\n                                                                <td align=\"left\" valign=\"middle\" style=\"padding-top: 5px;padding-right: 10px;padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                                    <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                                        <tbody><tr>\n                                                                            \n                                                                                <td align=\"center\" valign=\"middle\" width=\"24\" class=\"mcnFollowIconContent\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                                                    <a href=\"https:\/\/ksapa.org\/fr\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\"><img src=\"https:\/\/cdn-images.mailchimp.com\/icons\/social-block-v2\/color-link-48.png\" alt=\"Website\" style=\"display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\" height=\"24\" width=\"24\" class=\"\"><\/a>\n                                                                                <\/td>\n                                                                            \n                                                                            \n                                                                        <\/tr>\n                                                                    <\/tbody><\/table>\n                                                                <\/td>\n                                                            <\/tr>\n                                                        <\/tbody><\/table>\n                                                    <\/td>\n                                                <\/tr>\n                                            <\/tbody><\/table>\n                                        \n                                        <!--[if mso]>\n                                        <\/td>\n                                        <![endif]-->\n                                    \n                                        <!--[if mso]>\n                                        <td align=\"center\" valign=\"top\">\n                                        <![endif]-->\n                                        \n                                        \n                                            <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnBlockFloatLeft\" style=\"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                <tbody><tr>\n                                                    <td valign=\"top\" style=\"padding-right: 10px;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnFollowContentItemContainer\">\n                                                        <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnFollowContentItem\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                            <tbody><tr>\n                                                                <td align=\"left\" valign=\"middle\" style=\"padding-top: 5px;padding-right: 10px;padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                                    <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                                        <tbody><tr>\n                                                                            \n                                                                                <td align=\"center\" valign=\"middle\" width=\"24\" class=\"mcnFollowIconContent\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                              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           <\/tr>\n                                                        <\/tbody><\/table>\n                                                    <\/td>\n                                                <\/tr>\n                                            <\/tbody><\/table>\n                                        \n                                        <!--[if mso]>\n                                        <\/td>\n                                        <![endif]-->\n                                    \n                                        <!--[if mso]>\n                                        <td align=\"center\" valign=\"top\">\n                                        <![endif]-->\n                                        \n                                        \n                                            <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnBlockFloatLeft\" style=\"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                <tbody><tr>\n                                                    <td valign=\"top\" style=\"padding-right: 0;padding-bottom: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" class=\"mcnFollowContentItemContainer\">\n                                                        <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnFollowContentItem\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                            <tbody><tr>\n                                                                <td align=\"left\" valign=\"middle\" style=\"padding-top: 5px;padding-right: 10px;padding-bottom: 5px;padding-left: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                                    <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\">\n                                                                        <tbody><tr>\n                                                                            \n                                                                                <td align=\"center\" valign=\"middle\" width=\"24\" class=\"mcnFollowIconContent\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                                                                    <a href=\"https:\/\/www.youtube.com\/channel\/UCWv4VJFKZFk9XnoWH9dS1Eg\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\"><img src=\"https:\/\/cdn-images.mailchimp.com\/icons\/social-block-v2\/color-youtube-48.png\" alt=\"YouTube\" style=\"display: block;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\" height=\"24\" width=\"24\" class=\"\"><\/a>\n                                                                                <\/td>\n                                                                            \n                                                                            \n                                                                        <\/tr>\n                                                                    <\/tbody><\/table>\n                                                                <\/td>\n                                                            <\/tr>\n                                                        <\/tbody><\/table>\n                                                    <\/td>\n                                                <\/tr>\n                                            <\/tbody><\/table>\n                                        \n                                        <!--[if mso]>\n                                        <\/td>\n                                        <![endif]-->\n                                    \n                                    <!--[if mso]>\n                                    <\/tr>\n                                    <\/table>\n                                    <![endif]-->\n                                <\/td>\n                            <\/tr>\n                        <\/tbody><\/table>\n                    <\/td>\n                <\/tr>\n            <\/tbody><\/table>\n        <\/td>\n    <\/tr>\n<\/tbody><\/table>\n\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;float: left;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">\n                        \n                            \n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><\/td>\n                                        <\/tr>\n                                    <\/table>\n                                    <!--[if (gte mso 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