{"id":8553,"date":"2024-02-09T09:13:33","date_gmt":"2024-02-16T12:38:10","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?post_type=newsletter&#038;p=8553"},"modified":"2026-03-05T09:44:11","modified_gmt":"2026-03-05T08:44:11","slug":"ksapa-fevrier-2024","status":"publish","type":"newsletter","link":"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2024\/","title":{"rendered":"Ksapa | F\u00e9vrier 2024"},"content":{"rendered":"<blockquote class=\"wp-embedded-content\" data-secret=\"UGLLjY2CRE\"><a href=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2024\/\">Ksapa | F\u00e9vrier 2024<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-fevrier-2024\/embed\/#?secret=UGLLjY2CRE\" width=\"800\" height=\"600\" title=\"\u00ab\u00a0Ksapa | F\u00e9vrier 2024\u00a0\u00bb &#8212; Ksapa - fr\" data-secret=\"UGLLjY2CRE\" 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%;height: 100%;margin: 0;padding: 0;width: 100%;\">\n                <tr>\n                    <td align=\"center\" valign=\"top\" id=\"bodyCell\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height: 100%;margin: 0;padding: 0;width: 100%;\">\n                        <!-- BEGIN TEMPLATE \/\/ -->\n                        <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                            <tr>\n                                <td align=\"center\" valign=\"top\" id=\"templateHeader\" data-template-container=\"\" style=\"background:#f7f7f7 none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #f7f7f7;background-image: none;background-repeat: no-repeat;background-position: 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%;\">\n                        <tbody><tr>\n                            <td class=\"mcnImageContent\" valign=\"top\" style=\"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                                \n                                    \n                                        <img align=\"center\" alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/b65bca50-f549-0d18-ec16-4e911a8da2c9.png\" width=\"564\" style=\"max-width: 1584px;padding-bottom: 0;display: inline !important;vertical-align: bottom;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;\" class=\"mcnImage\">\n                                    \n                                \n                            <\/td>\n                        <\/tr>\n                    <\/tbody><\/table>\n                <\/td>\n            <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-top: 4px solid #496C6B;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 24px;line-height: 125%;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\">\n                        \n                            <h3 class=\"null\" style=\"text-align: center;display: block;margin: 0;padding: 0;color: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;\"><strong><span style=\"color:#496B6B\"><span style=\"font-size:23px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">EDITO&nbsp;&nbsp;<\/span><\/span><\/span><\/strong><\/h3>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <p data-testid=\"MvJvAEtJ0\" style=\"text-align: left;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;\"><a href=\"https:\/\/www.responsible-investor.com\/comment-csddd-unique-opportunity-not-existential-threat\/\" 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;\">Le recul du vote de la CS3D initialement pr\u00e9vu vendredi dernier au Conseil europ\u00e9en ne change rien \u00e0 la tendance de fond<\/a>. <a href=\"https:\/\/ksapa.org\/fr\/entreprises-etes-vous-pretes-pour-la-cs3d\/\" 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;\">S'y pr\u00e9parer reste la meilleure approche possible<\/a> pour investisseurs et entreprises. En effet :<\/p>\n\n<ul>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">L\u2019inflation en mati\u00e8re de guides et codes de conduite \u00e9manant de diff\u00e9rents pays ou initiative sectorielle devient contre productive. Les dissonances qui se r\u00e9v\u00e8lent entre ces documents sont autant de sources de malentendu entre parties prenantes, et de failles juridiques<\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Le d\u00e9veloppement de fonds ESG qui connait une croissance soutenue, <a href=\"https:\/\/www.esgtoday.com\/majority-of-investors-planning-to-increase-sustainable-investments-this-year-morgan-stanley-survey\/\" 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;\">m\u00eame aux USA<\/a>, malgr\u00e9 les d\u00e9bats sur l\u2019ESG, viennent aussi imposer aux \u00e9metteurs de travailler sur des portefeuilles d\u2019actifs et des fonds avec une m\u00e9thodologie robuste et une d\u00e9marche de d\u00e9cision d\u2019investissements solidement document\u00e9e<\/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\/publications\/changement-climatique,developpement-durable,engagement,finance-durable-esg,impact\/analyse-de-double-materialite-methodologie\/\" 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 forte croissance des exercices de double mat\u00e9rialit\u00e9<\/a>, via la r\u00e9flexion d\u2019impact, oblige aussi les entreprises \u00e0 explorer leurs impacts et mesures de mitigation<\/li>\n<\/ul>\n\n<p data-testid=\"MvJvAEtJ0\" style=\"text-align: left;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;\">Ksapa accompagne ses clients sur l\u2019ensemble de ce spectrum:<\/p>\n\n<ul>\n\t<li data-testid=\"MvJvAEtJ0\" style=\"text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">En conduisant des analyses de double mat\u00e9rialit\u00e9, nos \u00e9quipes clarifient les priorit\u00e9s avec les meilleurs standards actuels.<\/li>\n\t<li data-testid=\"MvJvAEtJ0\" style=\"text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">En conduisant des \u00e9valuations de droits humains, <a href=\"https:\/\/ksapa.org\/fr\/comment-apprehender-lenjeu-de-respect-des-droits-humains-en-tant-quinvestisseur\/\" 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;\">Ksapa s\u2019assure que ses clients entreprises et investisseurs<\/a> puissent structurer une d\u00e9marche de cartographie et gestion des risques qui soit appuy\u00e9e sur les meilleurs standards et puisse animer un \u00e9change constructif entre parties prenantes.<\/li>\n\t<li data-testid=\"MvJvAEtJ0\" style=\"text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Enfin, en <a href=\"https:\/\/ksapa.org\/fr\/activer\/\" 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;\">organisant et d\u00e9ployant des programmes mettant au carr\u00e9 environnemental et social des chaines d\u2019approvisonnement internationales<\/a>, Ksapa traite les programmes \u00e0 la racine&nbsp;: le meilleur probl\u00e8me, c\u2019est celui qu\u2019on n\u2019a plus&nbsp;!<\/li>\n<\/ul>\n\n<p data-testid=\"MvJvAEtJ0\" style=\"text-align: left;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;margin: 10px 0;padding: 0;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #757575;\">Echangeons. Travaillons ensemble. Construisons les solutions innovantes dont nos entreprises ont besoin pour op\u00e9rer dans un monde o\u00f9 la cr\u00e9ation de valeur impose de faire du social et de l\u2019environnement des leviers de performance.<br>\n<br>\n<span style=\"font-size:17px\"><em><strong style=\"font-size:13px\">Farid Baddache, CEO Ksapa<\/strong><\/em><\/span><\/p>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><\/td>\n                                        <\/tr>\n                                    <\/table>\n                                    <!--[if (gte mso 9)|(IE)]>\n                                    <\/td>\n                                    <\/tr>\n                                    <\/table>\n                                    <![endif]-->\n                                <\/td>\n                            <\/tr>\n                            <tr>\n                                <td align=\"center\" valign=\"top\" id=\"templateBody\" data-template-container=\"\" style=\"background:#ffffff none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 36px;padding-bottom: 45px;\">\n                                    <!--[if (gte mso 9)|(IE)]>\n                                    <table align=\"center\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"600\" style=\"width:600px;\">\n                                    <tr>\n                                    <td align=\"center\" valign=\"top\" width=\"600\" style=\"width:600px;\">\n                                    <![endif]-->\n                                    <table align=\"center\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"templateContainer\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-width: 600px !important;\">\n                                        <tr>\n                                            <td valign=\"top\" class=\"bodyContainer\" style=\"background:#transparent none no-repeat center\/cover;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;background-color: #transparent;background-image: none;background-repeat: no-repeat;background-position: center;background-size: cover;border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;\"><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnDividerBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;\">\n    <tbody class=\"mcnDividerBlockOuter\">\n        <tr>\n            <td class=\"mcnDividerBlockInner\" style=\"min-width: 100%;padding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                <table class=\"mcnDividerContent\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" style=\"min-width: 100%;border-top: 4px solid #496C6B;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                    <tbody><tr>\n                        <td style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                            <span><\/span>\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n<!--            \n                <td class=\"mcnDividerBlockInner\" style=\"padding: 18px;\">\n                <hr class=\"mcnDividerContent\" style=\"border-bottom-color:none; border-left-color:none; border-right-color:none; border-bottom-width:0; border-left-width:0; border-right-width:0; margin-top:0; margin-right:0; margin-bottom:0; margin-left:0;\" \/>\n-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnTextBlock\" style=\"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnTextBlockOuter\">\n        <tr>\n            <td valign=\"top\" class=\"mcnTextBlockInner\" style=\"padding-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n              \t<!--[if mso]>\n\t\t\t\t<table align=\"left\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\" style=\"width:100%;\">\n\t\t\t\t<tr>\n\t\t\t\t<![endif]-->\n\t\t\t    \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<td valign=\"top\" width=\"600\" style=\"width:600px;\">\n\t\t\t\t<![endif]-->\n                <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width: 100%;min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\" width=\"100%\" class=\"mcnTextContentContainer\">\n                    <tbody><tr>\n                        \n                        <td valign=\"top\" class=\"mcnTextContent\" style=\"padding: 0px 18px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 16px;line-height: 125%;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;text-align: left;\">\n                        \n                            <h3 class=\"null\" style=\"text-align: center;display: block;margin: 0;padding: 0;color: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-weight: bold;line-height: 150%;letter-spacing: normal;\"><span style=\"font-size:23px\"><span style=\"color:#496B6B\">\u00c0&nbsp;LA UNE&nbsp;<\/span><\/span><\/h3>\n&nbsp;\n\n<div style=\"text-align: center;\"><span style=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Des mots \u00e0 l\u2019action : l\u2019ann\u00e9e commence avec de nouvelles r\u00e8gles environnementales plus exigeantes en Europe<\/span><\/span><\/strong><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent\" 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\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/e638b4ea-08b3-f6ca-c5b1-102017673771.jpg\" width=\"564\" style=\"max-width: 1536px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            <div style=\"text-align: left;\"><span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\"><strong><u>Dans notre blog ce mois ci:<\/u><\/strong>&nbsp; L'ann\u00e9e 2024, marqu\u00e9e par un cadre r\u00e9glementaire plus fort et plus consolid\u00e9, marquera un tournant. La directive sur les rapports de durabilit\u00e9 des entreprises (<a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en?prefLang=fr&etrans=fr\" 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;\">CSRD<\/a>) est entr\u00e9e en vigueur au tournant de l\u2019ann\u00e9e <a href=\"https:\/\/ksapa.org\/fr\/les-defis-a-suivre-en-2024-pour-accelerer-une-decarbonation-plus-juste\/\" 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;\">2024<\/a>, afin de garantir que les informations sur le d\u00e9veloppement durable b\u00e9n\u00e9ficient de la m\u00eame importance et du m\u00eame traitement que les informations financi\u00e8res, \u00e0 tous les niveaux : de la qualit\u00e9 des donn\u00e9es, des indicateurs, des mesures prises, des rapports et de la v\u00e9rification \u00e0 la responsabilit\u00e9 du conseil d'administration. Alors que s'ouvre la p\u00e9riode des rapports coh\u00e9rents et comparables conformes aux normes europ\u00e9ennes de reporting sur le d\u00e9veloppement durable, nous examinons dans <a href=\"https:\/\/ksapa.org\/fr\/des-paroles-aux-actes-nouvelles-regles-europeenne-plus-exigeantes\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">ce blog<\/a> les nouvelles r\u00e8gles environnementales en Europe.<\/span><\/span>\n\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" role=\"presentation\" 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 style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">&nbsp;<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\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=\"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;\"><span style=\"font-size:19px\"><strong><span style=\"color:#496B6B\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Webinaire: Des coalitions multipartites pour soutenir les agriculteurs dans les cha\u00eenes de valeur agricoles (en anglais) (20\/2)&nbsp;<\/span><\/span><\/strong><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent\" 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\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/60ddbf44-3a9e-a918-f90a-fecb1752a160.jpg\" width=\"564\" style=\"max-width: 1920px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            <div style=\"text-align: left;\"><span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Les petits exploitants repr\u00e9sentent 99 % de la production mondiale de coton dans 70 pays, et 85 % de la production mondiale de caoutchouc naturel.&nbsp;Ces cha\u00eenes d'approvisionnement tr\u00e8s fragment\u00e9es pr\u00e9sentent plusieurs d\u00e9fis, notamment des pratiques de production inefficaces, une action collective insuffisante qui entrave l'acc\u00e8s \u00e0 un prix \u00e9quitable tout en emp\u00eachant l'adoption de pratiques durables, et le changement climatique qui provoque des ph\u00e9nom\u00e8nes m\u00e9t\u00e9orologiques impr\u00e9visibles et des \u00e9v\u00e9nements extr\u00eames qui peuvent d\u00e9vaster les r\u00e9coltes. Pour r\u00e9soudre ces probl\u00e8mes, il faut une action multipartite qui soutienne les petits exploitants. Rejoignez-nous pour une session parall\u00e8le au <strong>10\u00e8me Forum de l'OCDE sur le devoir de diligence applicable aux cha\u00eenes d'approvisionnement responsables dans le secteur de l'habillement et de la chaussure<\/strong>, <\/span><\/span> <span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">qui se tiendra les 21 et 22 f\u00e9vrier 2024 au Centre de conf\u00e9rences de l'OCDE, \u00e0 Paris, et virtuellement.&nbsp;Webinaire en anglais. <a href=\"https:\/\/www.oecd-events.org\/garment\/session\/516bea2e-50b9-ee11-bea0-000d3a49ee24\/why-we-need-more-multistakeholder-coalitions-to-support-farmers-in-the-cotton-and-rubber-value-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;\">Inscrivez-vous ici<\/a>.<\/span><\/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-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;\"><span style=\"font-size:19px\"><span style=\"color:#496B6A\"><strong>Conduire une analyse de Double Mat\u00e9rialit\u00e9<\/strong><\/span><\/span><\/div>\n\n                        <\/td>\n                    <\/tr>\n                <\/tbody><\/table>\n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/td>\n\t\t\t\t<![endif]-->\n                \n\t\t\t\t<!--[if mso]>\n\t\t\t\t<\/tr>\n\t\t\t\t<\/table>\n\t\t\t\t<![endif]-->\n            <\/td>\n        <\/tr>\n    <\/tbody>\n<\/table><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\" class=\"mcnCaptionBlock\" style=\"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n    <tbody class=\"mcnCaptionBlockOuter\">\n        <tr>\n            <td class=\"mcnCaptionBlockInner\" valign=\"top\" style=\"padding: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\n                \n\n<table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnCaptionBottomContent\" 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\n            <img alt=\"\" src=\"https:\/\/mcusercontent.com\/a9215f7d810f542dae254be41\/images\/42b7abd3-e3a8-a8fc-d042-834b9872fc48.jpeg\" width=\"564\" style=\"max-width: 600px;border-radius: 4%;border: 0;height: auto;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;vertical-align: bottom;\" class=\"mcnImage\">\n            \n        \n        <\/td>\n    <\/tr>\n    <tr>\n        <td class=\"mcnTextContent\" valign=\"top\" style=\"padding: 0px 9px;font-family: Arial, &quot;Helvetica Neue&quot;, Helvetica, sans-serif;font-size: 18px;line-height: 125%;text-align: left;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;word-break: break-word;color: #757575;\" width=\"564\">\n            <span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">Depuis l'entr\u00e9e en vigueur du r\u00e8glement de l'UE relatif \u00e0 la publication d'informations sur la finance durable (SFDR) en 2019, la double mat\u00e9rialit\u00e9 signifie l'\u00e9valuation des impacts financiers et de durabilit\u00e9 align\u00e9s sur les priorit\u00e9s \u00e9conomiques et environnementales\/sociales dans les rapports d'entreprise afin de mieux \u00e9clairer les d\u00e9cisions d'investissement. Des pr\u00e9cisions ont <a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2307280747599961%2F06-02%20Materiality%20Assessment%20SRB%20230823.pdf\" 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;\">\u00e9t\u00e9 publi\u00e9es en 2023<\/a>.&nbsp;<a href=\"https:\/\/ksapa.org\/fr\/publications\/changement-climatique,developpement-durable,engagement,finance-durable-esg,impact\/analyse-de-double-materialite-methodologie\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Ce document <\/a>pr\u00e9sente la m\u00e9thodologie \u00e0 suivre pour r\u00e9aliser une analyse de la double mat\u00e9rialit\u00e9 conform\u00e9ment \u00e0 la directive de l'UE relative \u00e0 la publication d'informations sur le d\u00e9veloppement durable par les entreprises (CSRD).<\/span><\/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=\"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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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: 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