{"id":10385,"date":"2025-04-17T10:57:25","date_gmt":"2025-04-17T09:57:25","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=10385"},"modified":"2025-04-17T10:57:27","modified_gmt":"2025-04-17T09:57:27","slug":"approche-strategique-de-disclosure-ifrs-issb-tnfd-et-tisfd","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/approche-strategique-de-disclosure-ifrs-issb-tnfd-et-tisfd\/","title":{"rendered":"Approche Strat\u00e9gique de disclosure IFRS-ISSB, TNFD et TISFD"},"content":{"rendered":"\n<p><strong>Le paysage du reporting ESG \u00e9volue rapidement avec l&rsquo;\u00e9mergence de cadres standardis\u00e9s qui exigent des divulgations plus compl\u00e8tes, transparentes et quantifiables. Les organisations font d\u00e9sormais face au d\u00e9fi non seulement de se conformer \u00e0 ces cadres, mais aussi de les exploiter pour cr\u00e9er une valeur strat\u00e9gique. Ces cadres influen\u00e7ant de plus en plus les perceptions des investisseurs et l&rsquo;acc\u00e8s aux march\u00e9s, les organisations doivent d\u00e9velopper des approches r\u00e9fl\u00e9chies qui alignent les exigences de reporting avec les objectifs m\u00e9tier. Cet alignement strat\u00e9gique est essentiel pour transformer les contraintes de conformit\u00e9 en avantages concurrentiels.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-l-evolution-des-exigences-de-divulgation-esg\">L&rsquo;\u00c9volution des Exigences de Divulgation ESG<\/h2>\n\n\n\n<p>L&rsquo;approche TCFD (Task Force on Climate-related Financial Disclosures) int\u00e9gr\u00e9e dans le cadre <a href=\"https:\/\/www.ifrs.org\/sustainability\/tcfd\/\">IFRS-ISSB<\/a>, <a href=\"https:\/\/tnfd.global\/recommendations\/getting-started-with-tnfd\/\">TNFD<\/a> (Task Force on Nature-related Financial Disclosures) et <a href=\"https:\/\/tnfd.global\/recommendations\/getting-started-with-tnfd\/\">TISFD<\/a> (Task Force on Inequality &amp; Financial Disclosures) repr\u00e9sentent un changement de paradigme dans le reporting standardis\u00e9. Ces cadres partagent une structure commune autour de la gouvernance, la strat\u00e9gie, l&rsquo;\u00e9valuation des risques et les m\u00e9triques, cr\u00e9ant une approche faisant autorit\u00e9 et consensuelle pour les activit\u00e9s et la divulgation ESG.<\/p>\n\n\n\n<p>Les organisations sont d\u00e9sormais tenues de collecter des donn\u00e9es de plus en plus granulaires sur les \u00e9missions, les impacts sur la biodiversit\u00e9 et les m\u00e9triques sociales. Il est int\u00e9ressant de noter que les questionnaires ESG \u00e9tablis soumis lors des campagnes annuelles non sollicit\u00e9es par les agences de notation ESG sont globalement en retard par rapport \u00e0 ces cadres. En mettant en \u0153uvre de mani\u00e8re proactive les cadres IFRS-ISSB\/TNFD\/TISFD, les organisations peuvent se positionner en avance sur les exigences de divulgation en \u00e9volution et anticiper les attentes futures des agences de notation ESG.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-defis-de-quantification-et-d-integration\">D\u00e9fis de Quantification et d&rsquo;Int\u00e9gration<\/h2>\n\n\n\n<p>L&rsquo;aspect peut-\u00eatre le plus exigeant de ces cadres est l&rsquo;obligation d&rsquo;analyse de sc\u00e9narios, qui pousse les organisations \u00e0 quantifier les risques de durabilit\u00e9 \u00e0 long terme. Cela repr\u00e9sente un d\u00e9fi important pour la plupart des organisations, mais sans cette quantification, obtenir des notations ESG \u00e9lev\u00e9es devient de plus en plus difficile.<\/p>\n\n\n\n<p>Nous assistons \u00e9galement \u00e0 une \u00e9volution vers l&rsquo;int\u00e9gration de ces divulgations dans les rapports financiers, cr\u00e9ant des liens explicites entre la performance ESG et la mat\u00e9rialit\u00e9 financi\u00e8re. Cela pr\u00e9sente une opportunit\u00e9 de faire des consid\u00e9rations ESG une attente native, augmentant potentiellement l&rsquo;acc\u00e8s aux investisseurs \u00e0 moindre co\u00fbt. Cela permet \u00e9galement de renforcer l&rsquo;alignement interne entre les diff\u00e9rents d\u00e9partements sur ces enjeux, <a href=\"https:\/\/ksapa.org\/fr\/rse-le-role-cle-du-ca-face-aux-enjeux-climatiques-et-humains\/\">en coordination avec les conseils d&rsquo;administration<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-strategie-de-collecte-et-de-mise-en-oeuvre-des-donnees\">Strat\u00e9gie de Collecte et de Mise en \u0152uvre des Donn\u00e9es<\/h2>\n\n\n\n<p>Les organisations r\u00e9visent leurs syst\u00e8mes de collecte de donn\u00e9es pour r\u00e9pondre aux exigences de transparence accrues, mais les investissements dans des outils avanc\u00e9s de collecte (y compris l&rsquo;IA) peuvent \u00eatre co\u00fbteux avec des rendements incertains. Plut\u00f4t que de se concentrer imm\u00e9diatement sur une infrastructure de donn\u00e9es complexe, nous recommandons d&rsquo;\u00e9laborer d&rsquo;abord un argumentaire interne solide sur POURQUOI les consid\u00e9rations li\u00e9es au climat, \u00e0 la nature et aux risques sociaux sont importantes pour l&rsquo;organisation. Cela aide \u00e0 d\u00e9terminer <a href=\"https:\/\/ksapa.org\/fr\/quels-enseignements-tirer-des-premiers-pilotes-sbtn\/\">o\u00f9 la collecte de donn\u00e9es est pertinente et apporte de la valeur \u00e0 l&rsquo;organisation<\/a>.<\/p>\n\n\n\n<p>Cette approche fondamentale aide \u00e0 rationaliser la mise en \u0153uvre et exploite ces cadres principalement pour am\u00e9liorer la r\u00e9flexion strat\u00e9gique plut\u00f4t que d&rsquo;investir dans des syst\u00e8mes \u00e9labor\u00e9s de collecte de donn\u00e9es qui peuvent offrir une valeur interne limit\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusion-strategiser-d-abord-divulguer-ensuite\">Conclusion: Strat\u00e9giser d&rsquo;Abord, Divulguer Ensuite<\/h2>\n\n\n\n<p>Ksapa accompagne les organisations dans la navigation de ces cadres complexes en se concentrant sur une mise en \u0153uvre strat\u00e9gique plut\u00f4t que sur la simple conformit\u00e9. Nous aidons les clients \u00e0 d\u00e9velopper l&rsquo;argumentaire commercial pour l&rsquo;int\u00e9gration ESG, \u00e0 concevoir des structures de gouvernance pratiques align\u00e9es sur ces cadres, et \u00e0 mettre en \u0153uvre des approches de collecte de donn\u00e9es rentables qui apportent une r\u00e9elle valeur commerciale. En privil\u00e9giant la r\u00e9flexion strat\u00e9gique avant les solutions technologiques, Ksapa permet aux organisations de transformer les exigences r\u00e9glementaires en opportunit\u00e9s d&rsquo;am\u00e9lioration des performances et d&rsquo;engagement des parties prenantes tout en \u00e9vitant les co\u00fbts et la complexit\u00e9 inutiles. Contactez-nous pour mieux comprendre nos r\u00e9f\u00e9rences et m\u00e9thodologies pour soutenir ce parcours sensible.<\/p>\n\n\n\n<p>Image par Freepik<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comment naviguer les cadres ESG pour transformer les exigences de conformit\u00e9 en avantages strat\u00e9giques pour votre organisation<\/p>\n","protected":false},"author":2,"featured_media":10386,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3030,2696,2692,20],"tags":[2836,406,3015,2949,2785],"class_list":["post-10385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd","category-finance-durable-esg","category-reporting-extra-financier","category-rse","tag-big-data","tag-esg","tag-ia","tag-reporting-esg","tag-strategie-rse"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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