{"id":5806,"date":"2021-12-08T14:18:59","date_gmt":"2021-12-14T12:18:59","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?post_type=newsletter&#038;p=5806"},"modified":"2026-03-05T09:43:32","modified_gmt":"2026-03-05T08:43:32","slug":"ksapa-capsule-2021-le-climat-et-pas-que-decembre-2021-14-12","status":"publish","type":"newsletter","link":"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-capsule-2021-le-climat-et-pas-que-decembre-2021-14-12\/","title":{"rendered":"Ksapa | Capsule 2021 : Le climat et pas que&#8230; | Decembre 2021 (14.12)"},"content":{"rendered":"<blockquote class=\"wp-embedded-content\" data-secret=\"IipvSjexz1\"><a href=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-capsule-2021-le-climat-et-pas-que-decembre-2021-14-12\/\">Ksapa | Capsule 2021 : Le climat et pas que&#8230; | Decembre 2021 (14.12)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-capsule-2021-le-climat-et-pas-que-decembre-2021-14-12\/embed\/#?secret=IipvSjexz1\" width=\"800\" height=\"600\" title=\"\u00ab\u00a0Ksapa | Capsule 2021 : Le climat et pas que&#8230; | Decembre 2021 (14.12)\u00a0\u00bb &#8212; Ksapa - fr\" data-secret=\"IipvSjexz1\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! 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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 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\/fr\/\" 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\/b65bca50-f549-0d18-ec16-4e911a8da2c9.png\" width=\"563.9884643554688\" 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%;\" 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 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%;\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\" border=\"0\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\">\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 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%;\" class=\"mcnTextContentContainer\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\" border=\"0\" align=\"left\">\n                    <tbody><tr>\n                        \n                        <td 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;\" valign=\"top\">\n                        \n                            <p style=\"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;text-align: left;\">L\u2019ann\u00e9e 2021, si particuli\u00e8re, touche \u00e0 sa fin et il est temps d\u2019y jeter un premier regard r\u00e9trospectif.<br>\n<br>\nPremier \u00e9l\u00e9ment de mise en perspective&nbsp;:<a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/publications\/welcome-to-the-delivery-decade\/\" 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;\"> la&nbsp;\u00ab&nbsp;D\u00e9cennie de l\u2019Action&nbsp;\u00bb <\/a>pour atteindre les Objectifs de D\u00e9veloppement Durable en 2030 est d\u00e9j\u00e0 bien entam\u00e9e et le temps presse d\u00e9j\u00e0 \u2026<br>\n<br>\nQuels enseignements pouvons-nous toutefois tirer sur l\u2019avanc\u00e9e des enjeux de durabilit\u00e9&nbsp;? <a href=\"https:\/\/ksapa.org\/fr\/tirer-les-enseignements-du-covid-19-et-batir-des-societes-plus-resilientes\/\" 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;\">Quel est l\u2019impact sp\u00e9cifique qu\u2019a eu la crise du Covid sur ce d\u00e9but de d\u00e9cennie&nbsp;?<\/a><br>\n&nbsp;<br>\nPremi\u00e8rement, il est ind\u00e9niable que les lignes bougent s\u00e9rieusement&nbsp;:<\/p>\n\n<ul>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">L\u2019Union Europ\u00e9enne est rentr\u00e9e dans le vif du sujet de son Plan de Finance Durable, un des piliers centraux <a href=\"https:\/\/ksapa.org\/fr\/le-green-deal-europeen-impose-la-diligence-raisonnable\/\" 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;\">du Green Deal europ\u00e9en<\/a>&nbsp;: rentr\u00e9e en application de la SFDR, du premier volet de la <a href=\"https:\/\/ksapa.org\/fr\/la-taxonomie-verte-de-lue-change-la-donne-pour-les-entreprises-et-investisseurs\/\" 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;\">Taxonomie Verte<\/a>, refonte du reporting extra-financier avec <a href=\"https:\/\/ksapa.org\/fr\/la-csrd-vient-recalibrer-le-reporting-financier-europeen\/\" 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;\">la CSRD<\/a>, d\u00e9but des travaux sur une taxonomie sociale, les sujets sont nombreux<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Les Etats-Unis ont renou\u00e9 avec l\u2019Accord de Paris et la SEC a \u00e9galement (enfin) mis sur le tamis sa politique en mati\u00e8re de communication extra-financi\u00e8re<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\"><a href=\"https:\/\/ksapa.org\/fr\/credibiliser-les-plans-de-neutralite-carbone\/\" 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;\">Les engagements Net Zero se sont multipli\u00e9s au niveau des entreprises, des banques et des gestionnaires d\u2019actifs<\/a>, traduisant une attention d\u00e9multipli\u00e9e sur les enjeux climatiques, d\u00e9sormais au c\u0153ur des strat\u00e9gies d\u2019un nombre croissant d\u2019entreprises<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">La fiscalit\u00e9 internationale a amorc\u00e9 un tournant d\u00e9cisif en instaurant un taux mondial minimum d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n<\/ul>\n&nbsp;<br>\nPourtant, les annonces et engagements ont beau se multiplier, les initiatives visant \u00e0 d\u00e9finir les bonnes pratiques ont beau foisonner\u2026 En d\u00e9pit du flot continu d\u2019information dans lequel nous nous trouvons, chaque jour apportant son lot de perc\u00e9es ESG, la r\u00e9alit\u00e9 est l\u00e0&nbsp;:\n<ul>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Sur le sujet du climat, pourtant sous le feu des projecteurs, <a href=\"https:\/\/ksapa.org\/fr\/une-plus-grande-responsabilite-politique-des-entreprises-est-necessaire-pour-soutenir-laction-climatique\/\" 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;\">nous sommes loin du compte<\/a>. Les avanc\u00e9es de la COP26 ne permettront pas de nous placer sur une trajectoire 2\u00b0C, encore moins 1.5\u00b0C.<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\"><a href=\"https:\/\/ksapa.org\/fr\/investir-dans-linformation-financiere-relative-a-la-biodiversite-et-la-nature\/\" 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;\">Les enjeux de biodiversit\u00e9 demeurent assez largement sous le radar<\/a> alors qu\u2019elles devraient \u00eatre pr\u00e9pond\u00e9rantes dans les logiques de double mat\u00e9rialit\u00e9<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Un recul de 3 \u00e0 4 ann\u00e9es est constat\u00e9 dans la lutte contre l\u2019extr\u00eame pauvret\u00e9, et <a href=\"https:\/\/blogs.worldbank.org\/fr\/voices\/laugmentation-de-la-pauvrete-et-le-creusement-des-inegalites-sont-les-autres-sequelles-de-la\" 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 de 160 Millions de personnes<\/a> ont rebascul\u00e9 dans la pauvret\u00e9 en raison des cons\u00e9quences de la crise du Covid. Tout cela alimentant des in\u00e9galit\u00e9s de richesse <a href=\"https:\/\/www.businessinsider.fr\/us\/how-bad-is-inequality-trickle-down-economics-thomas-piketty-economists-2021-12\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">encore plus flagrantes<\/a> que les in\u00e9galit\u00e9s de revenus.<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Les accusations pleuvent - de green ou social washing d\u2019une part, d\u2019inefficience d\u2019approches ESG insuffisamment transformationnelles d\u2019autre part<\/li>\n<\/ul>\n&nbsp;<br>\nAlors&nbsp;: ce retard \u00e0 l\u2019allumage est-il d\u00fb \u00e0 l\u2019effet d\u2019inertie in\u00e9vitable d\u2019une profonde mutation \u00e9conomique et r\u00e8glementaire&nbsp;qui serait en cours ? Ou les avanc\u00e9es pr\u00e9c\u00e9demment list\u00e9es sont-elles \u00e0 consid\u00e9rer comme des efforts insuffisants, voire des gesticulations&nbsp;?<br>\n&nbsp;<br>\nNotre conviction est que la r\u00e9ponse r\u00e9side en chacun de nous\u2026<br>\nEt que si<a href=\"https:\/\/ksapa.org\/fr\/etendre-les-fonds-esg-a-lechelle-de-vos-portefeuilles\/\" 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;\"> la bonne gestion des risques ESG<\/a> devient une condition sine qua non de poursuite sereine des activit\u00e9s, c\u2019est bien la recherche d\u2019un impact positif qui est en train de devenir un levier d\u2019innovation et de cr\u00e9ation de valeur.<br>\n&nbsp;<br>\nAinsi, nous lan\u00e7ons ainsi quelques pistes concr\u00e8tes de r\u00e9flexion \u00e0 consid\u00e9rer pendant la pause de fin d\u2019ann\u00e9e&nbsp;(pour celles et ceux en disposant&nbsp;!) :<br>\n<br>\n<a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/publications\/\" 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;\"><strong>1. Allier diff\u00e9rents angles de vue au sein des organisations<\/strong><\/a> en court-circuitant les logiques de silo&nbsp;:<br>\nLes directions Finance, Achats, Ressources Humaines ou RSE doivent imp\u00e9rativement tracer une route commune, co-con\u00e7ue, pour repenser et refonder les mod\u00e8les.<br>\n<span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">La question des ressources financi\u00e8res notamment peut \u00eatre r\u00e9solue en les concevant comme des programmes d\u2019investissement. Ils seront facilit\u00e9s par <a href=\"https:\/\/ksapa.org\/fr\/credibiliser-les-engagements-odd-grace-a-la-mesure-dimpact\/\" 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;\">l\u2019app\u00e9tence des financeurs pour les produits durables<\/a> \u00ab&nbsp;fl\u00e9ch\u00e9s&nbsp;\u00bb comme les obligations vertes ou sociales, ou li\u00e9s \u00e0 la performance de durabilit\u00e9 comme les Sustainability Linked Bonds ou les cr\u00e9dits \u00e0 impact<\/span>.<br>\n<br>\n<strong>2. Miser sur sa cha\u00eene de valeur<\/strong>&nbsp;:<br>\nLes p\u00e9nuries actuelles, l\u2019inflation des mati\u00e8res premi\u00e8res le rappellent.<br>\nL\u2019\u00e9volution l\u00e9gislative \u00e0 venir sur des sujets-cl\u00e9s comme les droits humains ou<a href=\"https:\/\/ksapa.org\/fr\/le-zero-deforestation-passe-par-la-performance-sociale-des-supply-chains\/\" 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;\"> la d\u00e9forestation<\/a>&nbsp;le pr\u00e9figurent. <a href=\"https:\/\/ksapa.org\/fr\/sutti-formation-hybride-reconnectant-la-chaine-de-valeur\/\" 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;\">L\u2019int\u00e9gration de la cha\u00eene de valeur doit \u00eatre repens\u00e9e dans une logique d\u2019adaptabilit\u00e9,<\/a> de confiance et de r\u00e9silience.<br>\n<br>\n<strong>3. Nouer des relations territoriales et des liens au sein des fili\u00e8res pour nourrir des projets communs<\/strong>&nbsp;:\n\n<p style=\"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;text-align: left;\">Pour qu\u2019ils aient un impact d\u2019\u00e9chelle, ils ne pourront \u00eatre bas\u00e9s que sur des int\u00e9r\u00eats partag\u00e9s et des engagements mutuels, et l\u2019\u00e9coute sera essentielle pour d\u00e9gager les axes de convergence.<br>\n&nbsp;<br>\nAu plaisir d\u2019\u00e9changer sur ces sujets! Nous sommes impatients de vous retrouver en 2022 et vous souhaitons d\u2019ici l\u00e0 une excellente fin d\u2019ann\u00e9e&nbsp;!<br>\n<br>\nRaphael Hara<br>\nDirecteur G\u00e9n\u00e9ral&nbsp;<\/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%;\" 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\n<div style=\"text-align: center;\"><br>\n<a href=\"https:\/\/ksapa.org\/fr\/reporting-esg-decrypter-les-differences-entre-issb-et-csrd\/\" 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=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Reporting ESG - Naviguer entre ISSB et CSRD<\/span><\/span><\/strong><\/span><\/a><\/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\" 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 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\/reporting-esg-decrypter-les-differences-entre-issb-et-csrd\/\" 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\/ed5ccab2-37e4-3c2f-514d-fb980833d58b.jpg\" width=\"563\" 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            <\/a>\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=\"563\">\n            <div style=\"text-align: left;\"><span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\"><a href=\"https:\/\/ksapa.org\/fr\/reporting-esg-decrypter-les-differences-entre-issb-et-csrd\/\" 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;\"><strong><u>Dans notre blog ce mois-ci<\/u><\/strong><\/a> :<\/span>&nbsp;<\/span><span style=\"font-size:16px\">A l\u2019occasion de la r\u00e9cente COP 26, la fondation IFRS a annonc\u00e9 la cr\u00e9ation de l\u2019ISSB. Un \u00e9v\u00e9nement majeur, il s\u2019agit de relancer la dynamique am\u00e9ricaine de consolidation d\u2019un standard ESG ambitieux. Jusque-l\u00e0, ces r\u00e9flexions semblaient davantage s\u2019ancrer dans les efforts men\u00e9s par la Commission europ\u00e9enne\u2026 La CSRD notamment vise \u00e0 aligner les normes comptables financi\u00e8res et ESG. Dans&nbsp;<a href=\"https:\/\/ksapa.org\/fr\/reporting-esg-decrypter-les-differences-entre-issb-et-csrd\/\" rel=\"noreferrer noopener\" 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;\">cet article<\/a>, Ksapa d\u00e9crypte ces diff\u00e9rents acronymes et les enjeux majeurs qu\u2019il convient d\u2019anticiper<\/span><\/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%;\" 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;\"><a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/publications\/#formation\" 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=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Note de cadrage | Former les travailleurs vuln\u00e9rables<\/span><\/span><\/strong><\/span><\/a><\/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\" 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 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\/mobiliser\/publications\/#formation\" 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\/bfec243e-d084-1ccb-6de6-136f70aff6b7.jpg\" width=\"563\" style=\"max-width: 793px;border-radius: 4%;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: 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=\"563\">\n            <span style=\"font-size:16px\">Des programmes cr\u00e9dibles de mobilisation des travailleurs, particuli\u00e8rement s\u2019ils sont vuln\u00e9rables, exigent de consid\u00e9rer l\u2019ensemble de la cha\u00eene de valeur. Autrement dit, les entreprises doivent cibler les travailleurs de leurs fournisseurs (et ceux employ\u00e9s par les fournisseurs de leurs fournisseurs) dans leurs programmes de formation et de communication. Dans cette note de cadrage, Ksapa liste 4 questions clefs pour concevoir des programmes de formation \u00e0 grande \u00e9chelle avec un impact positif av\u00e9r\u00e9 sur le quotidien des travailleurs vuln\u00e9rables. Consultez ce&nbsp;<a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/publications\/#formation\" rel=\"noreferrer noopener\" 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;\">brief<\/a>&nbsp;et bien d'autres dans la section&nbsp;<a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/publications\/\" rel=\"noreferrer noopener\" 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;\">Publications<\/a>&nbsp;de notre site web.&nbsp;<\/span>\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%;\" 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;\"><font color=\"#496b6a\"><span style=\"font-size:19px\"><strong>Save The Date x Voeux 2022<\/strong><\/span><\/font><\/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 class=\"mcnCaptionBlock\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\" border=\"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 class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\">\n                \n\n<table class=\"mcnCaptionBottomContent\" cellspacing=\"0\" cellpadding=\"0\" border=\"0\" align=\"left\" 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 class=\"mcnCaptionBottomImageContent\" style=\"padding: 0 9px 9px 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" valign=\"top\" align=\"center\">\n        \n            \n            <a href=\"https:\/\/ksapa.org\/advocate\/publications\/#esgdisclosure\" 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\/027998f4-49df-2364-bc07-dd90fb316e67.jpg\" style=\"max-width: 6000px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\" width=\"564\">\n            <\/a>\n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" 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\" valign=\"top\">\n            <span style=\"font-size:16px\">Nous sommes heureux d'inviter nos clients, partenaires et lecteurs \u00e0 la c\u00e9r\u00e9monie de v\u0153ux 2022 de Ksapa qui se tiendra le mercredi 26 janvier de 18h30 \u00e0 21h30 au mus\u00e9e de la vie romantique. Ce sera l'occasion non seulement de se rencontrer et d'\u00e9changer mais aussi de faire un retour sur les \u00e9v\u00e9nements marquants de l'ann\u00e9e 2021 tout en \u00e9voquant les perspectives et les espoirs qu'offre l'ann\u00e9e 2022.&nbsp;<\/span><br>\n&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%;\" 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   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100%;-webkit-text-size-adjust: 100%;\">\n                                                                                    <a href=\"https:\/\/twitter.com\/KsapaOrg\" 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-twitter-48.png\" alt=\"Twitter\" 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                               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style=\"display: inline;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\" 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%;\">\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     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  <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%;\">\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.linkedin.com\/company\/ksapa\" 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-linkedin-48.png\" alt=\"LinkedIn\" 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\" style=\"display: inline;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\" 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%;\">\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                              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