{"id":8683,"date":"2024-05-02T21:08:37","date_gmt":"2024-05-06T08:01:04","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?post_type=newsletter&p=8683"},"modified":"2026-06-15T15:08:55","modified_gmt":"2026-06-15T14:08:55","slug":"ksapa-mai-2024","status":"publish","type":"newsletter","link":"https:\/\/ksapa.org\/fr\/newsletter\/ksapa-mai-2024\/","title":{"rendered":"Ksapa | Mai 2024"},"content":{"rendered":"

Ksapa | Mai 2024<\/a><\/blockquote><\/iframe><script>\n\/*! 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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>\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\n\t\t\t \n\t\t\t\t\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, "Helvetica Neue", 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  <\/span><\/span><\/span><\/strong><\/h3>\n\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n\t\t\t\t\n \n\t\t\t\t\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\n\t\t\t \n\t\t\t\t\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, "Helvetica Neue", 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, "Helvetica Neue", 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;\">Le concept de <a href=\"https:\/\/ksapa.org\/fr\/comprendre-le-concept-de-double-materialite\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">double mat\u00e9rialit\u00e9<\/a> devient progressivement la r\u00e9alit\u00e9 quotidienne de nombreuses entreprises europ\u00e9ennes et <a href=\"https:\/\/www.responsible-investor.com\/chinese-exchanges-endorse-double-materiality-in-market-first-disclosure-rules\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">chinoises<\/a>. Certains coll\u00e8gues de notre \u00e9quipe conseil chez Ksapa travaillent activement \u00e0 la <a href=\"https:\/\/ksapa.org\/fr\/lanalyse-de-double-materialite-les-differents-principes-a-respecter\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">conception de ces double mat\u00e9rialit\u00e9s<\/a> aupr\u00e8s de diff\u00e9rents clients dans l\u2019industrie, la banque de d\u00e9veloppement, les technologies, ou la grande consommation. Ksapa est ainsi un observatoire de premier plan des transformations induites. A titre personnel d\u2019ailleurs, pour avoir conduit plus de 80 mat\u00e9rialit\u00e9s \u00ab \u00e0 l\u2019ancienne \u00bb avant d'aborder la double mat\u00e9rialit\u00e9 depuis d\u00e9j\u00e0 quelques ann\u00e9es, je citerais 3 enseignements majeurs \u00e0 embrasser la double mat\u00e9rialit\u00e9 :<\/p>\n\n<ol>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">La protection des actifs est intrins\u00e8quement li\u00e9e \u00e0 l\u2019\u00e9cosyst\u00e8me dans lequel ceux-ci \u00e9voluent. <a href=\"https:\/\/ksapa.org\/fr\/publications\/droit-humains\/comprendre-les-specificites-du-devoir-de-vigilance-dans-les-analyses-de-riques\/\" 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 mat\u00e9rialit\u00e9 d\u2019impact renforce ind\u00e9niablement la gestion des risques<\/a> port\u00e9e par la mat\u00e9rialit\u00e9 financi\u00e8re.<br>\n\t <\/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\/role-des-conseils-dadministration-a-lere-de-la-csrd\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">La CSRD met l\u2019accent sur la gouvernance<\/a> et les moyens permettant d\u2019adresser les enjeux mat\u00e9riels identifi\u00e9s. L\u2019exploration des syst\u00e8mes de management des entreprises par le prisme des ESRS met syst\u00e9matiquement \u00e0 nu diff\u00e9rents angles morts. Charge aux entreprises de se donner, ou pas, les moyens d\u2019y rem\u00e9dier. Les d\u00e9couvertes sont salutaires et il n\u2019est jamais bon de porter des \u0153ill\u00e8res.<br>\n\t <\/li>\n\t<li style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">Les implications en mati\u00e8re d\u2019acc\u00e9l\u00e9ration de transformations ne sont que renforc\u00e9es. D\u00e9carbonation, biodiversit\u00e9, \u00e9conomie circulaire, <a href=\"https:\/\/ksapa.org\/fr\/salaire-adequat-ou-salaire-decent-approche-pour-se-conformer-aux-exigences-des-normes-esrs-en-matiere-de-salaire-adequat\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">salaire d\u00e9cent<\/a> et autres droits humains dans la cha\u00eene de valeur, <a href=\"https:\/\/ksapa.org\/fr\/culture-durable-du-cacao-assurer-un-avenir-equitable-aux-agriculteurs\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">r\u00e9silience de cha\u00eenes de mati\u00e8res premi\u00e8res strat\u00e9giques<\/a>\u2026<\/li>\n<\/ol>\n\n<p data-testid=\"MvJvAEtJ0\" style=\"text-align: left;font-family: Arial, "Helvetica Neue", 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;\">C\u2019est tout le sens de Ksapa et du travail articul\u00e9 et port\u00e9 en compl\u00e9ment par d\u2019autres experts et d\u2019autres champs de programme de nos activit\u00e9s. Faire de la double mat\u00e9rialit\u00e9 c\u2019est bien. <a href=\"https:\/\/ksapa.org\/fr\/cop-28-pousser-pour-une-agriculture-juste-et-decarbonee\/\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Produire et d\u00e9ployer \u00e0 \u00e9chelle et partout dans le monde des programmes concrets accompagnant nos clients dans des sch\u00e9mas de d\u00e9carbonation<\/a>, de r\u00e9silience de cha\u00eenes d\u2019approvisionnement strat\u00e9giques et d\u2019acc\u00e8s aux droits humains pour tout le monde c\u2019est indispensable pour donner aux conclusions d\u2019une analyse de double mat\u00e9rialit\u00e9 toutes ses implications strat\u00e9giques et op\u00e9rationnelles.<br>\n<br>\nAu plaisir d'\u00e9changer prochainement, par exemple dans le cadre des activit\u00e9s pr\u00e9vues courant du mois de mai, et auxquelles vous pouvez encore vous inscrire en continuant \u00e0 parcourir cette newsletter ?<br>\n<span style=\"font-size:17px\"> <br>\n<em><strong style=\"font-size:13px\">Farid Baddache, CEO Ksapa<\/strong><\/em><\/span><\/p>\n\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n\t\t\t\t\n \n\t\t\t\t\n <\/td>\n <\/tr>\n <\/tbody>\n<\/table><\/td>\n <\/tr>\n <\/table>\n \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 \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>\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\n\t\t\t \n\t\t\t\t\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, "Helvetica Neue", 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 LA UNE <\/span><\/span><\/h3>\n \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\">Les d\u00e9fis de la mise en pratique de la CS3D : Se projeter dans l\u2019avenir<\/span><\/span><\/strong><\/span><\/div>\n\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n\t\t\t\t\n \n\t\t\t\t\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\/08ea2485-4e63-8086-51b5-eae214d17aab.jpg\" width=\"564\" style=\"max-width: 1280px;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, "Helvetica Neue", 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>  Ksapa a \u00e9t\u00e9 invit\u00e9 au Parlement Europ\u00e9en pour partager exp\u00e9rience et attentes des prochaines \u00e9tapes en vue de la mise en application prochaine de la CS3D avant le vote des parlementaires. Cela fait suite \u00e0 une pr\u00e9c\u00e9dente invitation similaire men\u00e9e par des s\u00e9nateurs br\u00e9siliens r\u00e9fl\u00e9chissant au d\u00e9veloppement d'un devoir de vigilance. <a href=\"https:\/\/ksapa.org\/fr\/les-defis-de-la-mise-en-pratique-de-la-cs3d-se-projeter-dans-lavenir\/\" target=\"_blank\" style=\"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #007C89;font-weight: normal;text-decoration: underline;\">Voici<\/a> quelques points partag\u00e9s lors des discussions.<\/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: 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>\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\n\t\t\t \n\t\t\t\t\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, "Helvetica Neue", 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 gratuit - Garantir un salaire d\u00e9cent \u00e0 travers les cha\u00eenes de valeur : Naviguer entre la CSRD et les droits humains (en anglais) (mardi 14 mai, 17h France)<\/span><\/span><\/strong><\/span><\/div>\n\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n\t\t\t\t\n \n\t\t\t\t\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\/bc384ba4-ef08-abc0-558b-b91d48a7b822.png\" width=\"564\" style=\"max-width: 1280px;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, "Helvetica Neue", 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\">La r\u00e9cente vague d'inflation a eu un impact dramatique sur les travailleurs vuln\u00e9rables qui risquent de travailler et de rester dans la pauvret\u00e9. La CSRD exige d\u00e9sormais des entreprises \u00e9ligibles qu'elles indiquent si leur main-d'\u0153uvre directe et celle de la cha\u00eene de valeur travaillent avec un salaire d\u00e9cent. Cependant, plusieurs d\u00e9fis se posent, notamment la d\u00e9finition d'un salaire d\u00e9cent, le manque de donn\u00e9es fiables, actualis\u00e9es et granulaires, et les moyens d'inclure la main-d'\u0153uvre de la cha\u00eene de valeur. Ce webinaire explorera les solutions \u00e0 ces d\u00e9fis et les outils d\u00e9velopp\u00e9s par Ksapa pour impliquer la main d'\u0153uvre \u00e0 travers les entreprises et les cha\u00eenes d'approvisionnement en conformit\u00e9 avec la CSRD et l'application des engagements de droits humains des entreprises. <a href=\"https:\/\/www.eventbrite.com\/e\/paying-the-living-wage-across-value-chains-navigating-esrs-human-rights-tickets-879139549057?aff=oddtdtcreator\" 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 (webinaire en anglais)<\/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>\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\n\t\t\t \n\t\t\t\t\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, "Helvetica Neue", 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>Webinaire gratuit - Session Partenaire Forum OCDE 2024.<br>\nLe r\u00f4le proactif des investisseurs dans la lutte contre les risques de travail forc\u00e9 dans la transition verte<br>\n(mardi 21 mai, 14h France)<\/strong><\/span><\/span><\/div>\n\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n\t\t\t\t\n \n\t\t\t\t\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\/643bcf25-7019-c139-0dca-4c98e1b4015a.jpeg\" width=\"564\" style=\"max-width: 940px;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, "Helvetica Neue", 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\">Session partenaire virtuelle organis\u00e9e dans le cadre du Forum 2024 de l'OCDE sur les cha\u00eenes d'approvisionnement en minerais responsables. <\/span><\/span><span style=\"font-size:17px\"><span style=\"font-family:arial,helvetica neue,helvetica,sans-serif\">En 2023, Ksapa a lanc\u00e9 Green Transition Free from Forced Labor (GT3FL) Initiative pour aborder les questions de droits de l'homme et de travail forc\u00e9 dans les cha\u00eenes d'approvisionnement mondiales. Un guide pratique a \u00e9t\u00e9 d\u00e9velopp\u00e9 dans ce cadre, impliquant des acheteurs industriels et investisseurs europ\u00e9ens et nord-am\u00e9ricains, et engageant de nombreuses parties prenantes sur ces questions sensibles. La session portera sur les attentes, le guide d\u00e9velopp\u00e9 par le groupe de travail en r\u00e9ponse, align\u00e9 sur les standards de l\u2019OCDE, et le retour d\u2019exp\u00e9rience des participants. <a href=\"https:\/\/www.eventbrite.com\/e\/the-role-of-investors-in-addressing-forced-labor-in-the-green-transition-tickets-881861630877?aff=oddtdtcreator\" 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>\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 \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\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\"> <\/span><span style=\"color:#FFFFFF\"> | D\u00e9veloppement Durable<\/span> |<span style=\"color:#FFFFFF\"> Circularit\u00e9<\/span> |<br>\n<span style=\"color:#FFFFFF\">Changement Climatique<\/span> |<span style=\"color:#FFFFFF\"> Finance Durable & ESG<\/span><font color=\"#ffffff\"> <\/font>|<span style=\"color:#FFFFFF\">  Impact <\/span><\/span><br>\n \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\n \n\t\t\t\t\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 \n \n \n \n \n <table align=\"left\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"mcnBlockFloatLeft\" style=\"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;\">\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:\/\/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 <\/td>\n <\/tr>\n <\/tbody><\/table>\n <\/td>\n <\/tr>\n <\/tbody><\/table>\n \n \n \n \n \n \n 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