{"id":11711,"date":"2026-10-13T13:46:10","date_gmt":"2026-10-13T12:46:10","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?post_type=newsletter&#038;p=11711"},"modified":"2026-10-15T09:34:52","modified_gmt":"2026-10-15T08:34:52","slug":"ksapa-octobre-2026","status":"publish","type":"newsletter","link":"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-octobre-2026\/","title":{"rendered":"Ksapa | Octobre 2026"},"content":{"rendered":"<blockquote class=\"wp-embedded-content\" data-secret=\"FaLhX98TZO\"><a href=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-octobre-2026\/\">Ksapa | Octobre 2026<\/a><\/blockquote><iframe loading=\"lazy\" sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-octobre-2026\/embed\/#?secret=FaLhX98TZO\" width=\"800\" height=\"600\" title=\"\u00ab\u00a0Ksapa | Octobre 2026\u00a0\u00bb &#8212; Ksapa - fr\" data-secret=\"FaLhX98TZO\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\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                                    <a href=\"https:\/\/ksapa.org\/\" title=\"\" class=\"\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                        <img align=\"center\" alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/966c549b-5143-aeb2-7465-39cc0e20c0a0.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                                    <\/a>\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-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                            <h2 class=\"null\" style=\"text-align: center;display: block;margin: 0;padding: 0;color: #222222;font-family: Helvetica;font-size: 34px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;\"><span style=\"color:#496B6A\"><span style=\"font-size:24px\"><span style=\"font-family:tahoma,verdana,segoe,sans-serif\">ESG : La fin d'un dialogue commun ne signifie pas le besoin d'un socle commun<\/span><\/span><\/span><\/h2>\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-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                            <table align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n\t<tbody>\n\t\t<tr>\n\t\t\t<td valign=\"top\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n\t\t\t<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr>\n\t\t\t\t\t\t<td valign=\"top\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n\t\t\t\t\t\t<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" 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\t\t\t\t\t\t\t<tbody>\n\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t<td valign=\"top\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">En 2026, l'ESG n'est plus une simple affaire de conformit\u00e9 : il r\u00e9v\u00e8le les rapports de force entre blocs. Washington traite les directives europ\u00e9ennes comme des barri\u00e8res commerciales, P\u00e9kin se dote d'outils juridiques contre la diligence raisonnable \u00e9trang\u00e8re, et l'Europe elle-m\u00eame a <a href=\"https:\/\/www.business-humanrights.org\/fr\/derni%C3%A8res-actualit%C3%A9s\/ue-le-conseil-approuve-d%C3%A9finitivement-le-paquet-omnibus-avec-des-modifications-profondes-de-la-csddd-et-de-la-csrd\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">revu ses ambitions \u00e0 la baisse avec l'Omnibus<\/a>.<\/p>\n\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">Pourtant, deux dynamiques coexistent. Sur le reporting, les blocs convergent : le socle ISSB s'impose, et <a href=\"https:\/\/ksapa.org\/fr\/comparez-les-normes-esg-chinoises-csds-csrd-et-issb\/\" 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 Chine partage m\u00eame avec l'Europe la double mat\u00e9rialit\u00e9<\/a>. Sur la vigilance, <a href=\"https:\/\/ksapa.org\/fr\/csddd-en-peril-pourquoi-les-entreprises-divergent\/\" 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 fracture est ouverte<\/a> : un groupe europ\u00e9en implant\u00e9 en Chine peut \u00eatre tenu d'enqu\u00eater sur ses fournisseurs alors que le droit chinois l'en emp\u00eache.<\/p>\n\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">Comme Ksapa accompagne des entreprises europ\u00e9ennes, am\u00e9ricaines et chinoises sur ces sujets, nous sommes aux premi\u00e8res loges pour d\u00e9crypter ces tensions et identifier les voies d'un socle commun : une architecture de donn\u00e9es unique, un r\u00e9cit assum\u00e9 devant tous les publics, des arbitrages document\u00e9s et <a href=\"https:\/\/ksapa.org\/fr\/le-devoir-de-vigilance-exige-un-vrai-dialogue\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">davantage de dialogue<\/a> l\u00e0 o\u00f9 l'audit devient sensible.<\/p>\n\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">La fragmentation ne rend pas l'ESG caduc, elle en change la nature. Elle appelle une ligne coh\u00e9rente, ancr\u00e9e dans des r\u00e9f\u00e9rences comme les <a href=\"https:\/\/www.oecd.org\/fr\/topics\/policy-issues\/responsible-business-conduct.html\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Principes directeurs de l'OCDE<\/a>. Notre article \u00e0 la une propose six principes pour naviguer entre les blocs sans se renier. Parlons-en !<\/p>\n\t\t\t\t\t\t\t\t\t<span style=\"font-size:13px\"><strong>Farid Baddache, Pr\u00e9sident<\/strong><\/span><\/td>\n\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t\t\t\t\t<\/tbody>\n\t\t\t\t\t\t<\/table>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\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: 42px;padding-bottom: 42px;\">\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: 6px 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-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                            <div style=\"text-align: center;\"><span style=\"font-size:20px\"><span style=\"color:#B3C10F\">ESG: Convergences et fractures entre 3 gros march\u00e9s cl\u00e9s<\/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            <a href=\"https:\/\/ksapa.org\/fr\/esg-convergences-et-fractures-entre-blocs\/\" title=\"\" class=\"\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/d8e0a8a4-2feb-254c-5405-e89a51a7cd24.jpg\" width=\"564\" style=\"max-width: 1536px;border-radius: 7%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            <\/a>\n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0 9px 0 9px;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;\" width=\"564\">\n            <div style=\"text-align: left;\"><strong>\ud83d\udc49 L'ESG est devennu g\u00e9opolitique. Voici comment naviguer<\/strong><strong>.<\/strong>\n\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">Sur le reporting, Bruxelles et P\u00e9kin partagent d\u00e9sormais la double mat\u00e9rialit\u00e9, tandis que Washington la conteste. Sur la vigilance, en revanche, la fracture est ouverte : un groupe europ\u00e9en implant\u00e9 en Chine peut \u00eatre tenu d'enqu\u00eater sur ses fournisseurs quand le droit chinois l'en emp\u00eache. Une carte des convergences et des divergences, et six principes pour naviguer entre les blocs sans se renier.<\/p>\n<\/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=\"mcnButtonBlock\" 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=\"mcnButtonBlockOuter\">\n        <tr>\n            <td style=\"padding-top: 0;padding-right: 18px;padding-bottom: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\" align=\"center\" class=\"mcnButtonBlockInner\">\n                <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnButtonContentContainer\" style=\"border-collapse: separate !important;border-radius: 24px;background-color: #496C6B;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody>\n                        <tr>\n                            <td align=\"center\" valign=\"middle\" class=\"mcnButtonContent\" style=\"font-family: Arial;font-size: 12px;padding: 14px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                <a class=\"mcnButton \" title=\"Lire notre analyse compl\u00e8te\" href=\"https:\/\/ksapa.org\/fr\/esg-convergences-et-fractures-entre-blocs\/\" target=\"_blank\" style=\"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block;\">Lire notre analyse compl\u00e8te<\/a>\n                            <\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/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 dotted #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-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                            <div style=\"text-align: center;\"><img alt=\"Ampoule \u00e9lectrique\" aria-label=\"Ampoule \u00e9lectrique\" blockindent=\"1px\" draggable=\"false\" height=\"20px\" src=\"https:\/\/statics.teams.cdn.office.net\/evergreen-assets\/personal-expressions\/v2\/assets\/emoticons\/1f4a1_electriclightbulb\/default\/50_f.png?v=v9\" width=\"20px\" style=\"border: 0;height: auto !important;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\">&nbsp; <span style=\"font-size:19px\"><strong><span style=\"color:#4C6F6E\">Ksapa Insights<\/span><\/strong><\/span><br>\n<span style=\"font-size:18px\"><span style=\"color:#B3C10F\">Fili\u00e8res agricoles: El Nino aggrave la crise<\/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            <a href=\"https:\/\/ksapa.org\/fr\/filieres-agricoles-el-nino-aggrave-la-crise\/\" title=\"\" class=\"\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/_compresseds\/48bfb824-5fad-1ac2-b41f-ce0e4c6ccba3.jpg\" width=\"564\" style=\"max-width: 6048px;border-radius: 7%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            <\/a>\n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0 9px 0 9px;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;\" width=\"564\">\n            <div style=\"text-align: left;\"><strong>\ud83d\udc49 Pourquoi El Nino n'est que la goutte qui fait d\u00e9border des fili\u00e8res d\u00e9j\u00e0 \u00e0 bout<\/strong>\n\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">Au Sri Lanka, les planteurs d'h\u00e9v\u00e9a accompagn\u00e9s par SUTTI signalent des arbres d\u00e9foli\u00e9s et une production de latex \u00e0 l'arr\u00eat. En C\u00f4te d'Ivoire, le prix garanti du cacao est pass\u00e9 de 2 800 \u00e0 1 200 FCFA le kilo. Le choc climatique s'ajoute \u00e0 des tensions de prix, de r\u00e9glementation et de sous-investissement.<\/p>\n<\/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=\"mcnButtonBlock\" 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=\"mcnButtonBlockOuter\">\n        <tr>\n            <td style=\"padding-top: 0;padding-right: 18px;padding-bottom: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\" align=\"center\" class=\"mcnButtonBlockInner\">\n                <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnButtonContentContainer\" style=\"border-collapse: separate !important;border-radius: 24px;background-color: #496C6B;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody>\n                        <tr>\n                            <td align=\"center\" valign=\"middle\" class=\"mcnButtonContent\" style=\"font-family: Arial;font-size: 12px;padding: 14px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                <a class=\"mcnButton \" title=\"Lire notre analyse compl\u00e8te\" href=\"https:\/\/ksapa.org\/fr\/filieres-agricoles-el-nino-aggrave-la-crise\/\" target=\"_blank\" style=\"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block;\">Lire notre analyse compl\u00e8te<\/a>\n                            <\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/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 dotted #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-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                            <div style=\"text-align: center;\"><span style=\"font-size:18px\"><span style=\"color:#B3C10F\">Droits humains: le tournant de Strasbourg<\/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            <a href=\"https:\/\/ksapa.org\/fr\/droits-humains-le-tournant-de-strasbourg\/\" title=\"\" class=\"\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/6b1b52e3-5e08-33f6-2130-05c70f898fe5.png\" width=\"564\" style=\"max-width: 843px;border-radius: 7%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            <\/a>\n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0 9px 0 9px;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;\" width=\"564\">\n            <div style=\"text-align: left;\">\ud83d\udc49<strong>Moins de r\u00e8gles, plus de risques. Ce que les entreprises n'ont pas compris de l'Omnibus<\/strong>\n\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">IA, climat, conflits : au Forum r\u00e9gional r\u00e9uni au Conseil de l'Europe, le constat \u00e9tait unanime sur la mont\u00e9e des risques. Ce constat tombe au moment o\u00f9 l'Omnibus r\u00e9duit l'ambition europ\u00e9enne. Les tribunaux, eux, n'attendent pas, comme le montre le r\u00e9cent jugement int\u00e9grant le scope 3 au devoir de vigilance.<\/p>\n<\/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=\"mcnButtonBlock\" 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=\"mcnButtonBlockOuter\">\n        <tr>\n            <td style=\"padding-top: 0;padding-right: 18px;padding-bottom: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\" align=\"center\" class=\"mcnButtonBlockInner\">\n                <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnButtonContentContainer\" style=\"border-collapse: separate !important;border-radius: 24px;background-color: #496C6B;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody>\n                        <tr>\n                            <td align=\"center\" valign=\"middle\" class=\"mcnButtonContent\" style=\"font-family: Arial;font-size: 12px;padding: 14px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                <a class=\"mcnButton \" title=\"Lire notre analyse\" href=\"https:\/\/ksapa.org\/fr\/droits-humains-le-tournant-de-strasbourg\/\" target=\"_blank\" style=\"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block;\">Lire notre analyse<\/a>\n                            <\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/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 dotted #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-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                            <div style=\"text-align: center;\"><span style=\"font-size:18px\"><span style=\"color:#B3C10F\">Gouvernance ESG : investir malgr\u00e9 le flou<\/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            <a href=\"https:\/\/ksapa.org\/fr\/gouvernance-esg-investir-malgre-le-flou\/\" title=\"\" class=\"\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n            \n\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/e010e506-6229-f79e-e7df-cd678098674c.jpg\" width=\"564\" style=\"max-width: 1200px;border-radius: 5%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            <\/a>\n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0 9px 0 9px;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;\" width=\"564\">\n            <strong>\ud83d\udc49&nbsp;<\/strong><strong>Parce que les r\u00e8gles changent sans cesse, c'est justement le bon moment d'investir dans la gouvernance ESG<\/strong>\n\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\" style=\"margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;font-family: Helvetica;font-size: 16px;line-height: 150%;text-align: left;\">Les seuils bougent, les calendriers glissent, les majorit\u00e9s changent d'avis. La tentation de temporiser est forte. Pourtant, banques, clients et investisseurs continuent de r\u00e9clamer des donn\u00e9es. Et les comp\u00e9tences construites aujourd'hui (double mat\u00e9rialit\u00e9, diligence raisonnable, conseil d'administration form\u00e9) gardent leur valeur quel que soit le sc\u00e9nario r\u00e9glementaire.<\/p>\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=\"mcnButtonBlock\" 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=\"mcnButtonBlockOuter\">\n        <tr>\n            <td style=\"padding-top: 0;padding-right: 18px;padding-bottom: 18px;padding-left: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\" align=\"center\" class=\"mcnButtonBlockInner\">\n                <table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnButtonContentContainer\" style=\"border-collapse: separate !important;border-radius: 24px;background-color: #496C6B;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody>\n                        <tr>\n                            <td align=\"center\" valign=\"middle\" class=\"mcnButtonContent\" style=\"font-family: Arial;font-size: 12px;padding: 14px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                <a class=\"mcnButton \" title=\"Lire notre analyse\" href=\"https:\/\/ksapa.org\/fr\/gouvernance-esg-investir-malgre-le-flou\/\" target=\"_blank\" style=\"font-weight: bold;letter-spacing: normal;line-height: 100%;text-align: center;text-decoration: none;color: #FFFFFF;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;display: block;\">Lire notre analyse<\/a>\n                            <\/td>\n                        <\/tr>\n                    <\/tbody>\n                <\/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-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                            Merci de faire partie de l'aventure Ksapa,&nbsp;<br>\n<br>\nL'\u00e9quipe Ksapa&nbsp;<img alt=\"Herbes\" aria-label=\"Herbes\" blockindent=\"1px\" draggable=\"false\" height=\"20px\" src=\"https:\/\/statics.teams.cdn.office.net\/evergreen-assets\/personal-expressions\/v2\/assets\/emoticons\/1f33f_herb\/default\/50_f.png?v=v11\" width=\"20px\" style=\"border: 0;height: auto !important;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\">\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=\"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                                                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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\/\" 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\" 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