{"id":11100,"date":"2025-11-28T17:36:00","date_gmt":"2025-11-28T16:36:00","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=11100"},"modified":"2025-11-28T17:36:04","modified_gmt":"2025-11-28T16:36:04","slug":"au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/","title":{"rendered":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Le paquet l\u00e9gislatif Omnibus I li\u00e9 au pacte vert pour l\u2019Europe se veut comme une simplification des normes environnementales et sociales. M\u00eame en revoyant les ambitions \u00e0 la baisse, une r\u00e9alit\u00e9 demeure inchang\u00e9e<\/strong>.<strong> Faire l\u2019impasse sur une politique solide de RSE et de devoir de vigilance n\u2019est plus une option. La gestion des risques ESG reste <a href=\"https:\/\/ksapa.org\/fr\/batir-la-resilience-des-entreprises-dans-lincertitude\/\">un levier essentiel<\/a> pour maintenir la comp\u00e9titivit\u00e9, rassurer investisseurs et parties prenantes, et assurer une r\u00e9silience dans un contexte marqu\u00e9 par la multiplication des risques syst\u00e9miques. Au-del\u00e0 des r\u00e9glementations en vigueur, pourquoi est-il n\u00e9cessaire de continuer \u00e0 d\u2019investir du capital humain et financier dans la performance durable, et ce dans un contexte r\u00e9glementaire affaibli ou non&nbsp;?<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Simplifications r\u00e9glementaires et impacts sur la CSRD et la CS3D<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Commission europ\u00e9enne a publi\u00e9, en f\u00e9vrier 2025, un projet de simplification des textes europ\u00e9ens (<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/fr\/qanda_25_615\">l\u00e9gislation \u00ab\u00a0omnibus\u00a0\u00bb<\/a>) . L\u2019objectif annonc\u00e9&nbsp;: &nbsp;all\u00e9ger les contraintes pesant sur les entreprises et simplifier la publication d\u2019informations en mati\u00e8re de durabilit\u00e9, en r\u00e9duisant <strong>les charges administratives de 25% pour les grandes entreprises et de 35% pour les PME.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La CSRD suite au r\u00e8glement Omnibus<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La <a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">Corporate Sustainability Reporting Directive<\/a> (CSRD) constitue l\u2019un des textes centraux du Pacte vert europ\u00e9en. Elle vise \u00e0 renforcer la transparence des entreprises concernant leurs impacts ESG sur l\u2019ensemble de leur cha\u00eene de valeur. Alors que son entr\u00e9e en application a d\u00e9but\u00e9 pour les exercices 2024 , l\u2019adoption du paquet l\u00e9gislatif Omnibus introduit des modifications substantielles. Les principaux changements affectent son p\u00e9rim\u00e8tre, ses exigences de reporting et ses modalit\u00e9s de v\u00e9rification &nbsp;:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"934\" height=\"598\" src=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-3.png\" alt=\"\" class=\"wp-image-11112\" srcset=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-3.png 934w, https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-3-625x400.png 625w, https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-3-768x492.png 768w\" sizes=\"(max-width: 934px) 100vw, 934px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, les entreprises qui ne remplissent plus les crit\u00e8res d\u2019\u00e9ligibilit\u00e9 selon les seuils r\u00e9vis\u00e9s pourront publier des informations ESG sur une base volontaire \u00e0 travers la d\u00e9finition d\u2019une norme simplifi\u00e9e, la <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/VSME%20Standard.pdf\">VSME (Voluntary Small and Medium Enterprises)<\/a> \u00e9labor\u00e9e par l\u2019EFRAG \u00e0 destination des PME.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La CS3D suite au r\u00e8glement Omnibus<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Adopt\u00e9e en 2024, la <a href=\"https:\/\/www.consilium.europa.eu\/fr\/press\/press-releases\/2024\/05\/24\/corporate-sustainability-due-diligence-council-gives-its-final-approval\/\">CS3D<\/a> impose initialement aux entreprises d\u2019identifier, de pr\u00e9venir et d\u2019att\u00e9nuer les risques ESG dans leurs op\u00e9rations. La loi a \u00e9galement \u00e9t\u00e9 fondamentalement <a href=\"https:\/\/ksapa.org\/fr\/csddd-en-peril-pourquoi-les-entreprises-divergent\/\">affaiblie et remodel\u00e9 par le paquet Omnibus&nbsp;<\/a>:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"966\" height=\"520\" src=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-1.png\" alt=\"\" class=\"wp-image-11104\" srcset=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-1.png 966w, https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-1-743x400.png 743w, https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/image-1-768x413.png 768w\" sizes=\"(max-width: 966px) 100vw, 966px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Au-del\u00e0 de la conformit\u00e9&nbsp;: 4 raisons de maintenir vos investissements pour une meilleur performance durable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si le p\u00e9rim\u00e8tre r\u00e9glementaire de la CSRD et de la CS3D a \u00e9t\u00e9 revu \u00e0 la baisse, les efforts d\u00e9j\u00e0 engag\u00e9s par les entreprises pour une meilleure gestion de leurs risques ESG restent strat\u00e9giques. Les b\u00e9n\u00e9fices de ces dispositifs d\u2019\u00e9valuation, de suivi et de mitigation des risques ESG <strong>d\u00e9passent la simple conformit\u00e9 r\u00e8glementaire<\/strong>. I<strong>ls deviennent un levier de comp\u00e9titivit\u00e9, de r\u00e9silience et de pilotage des risques.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Un avantage concurrentiel durable&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si int\u00e9grer et mettre en place une strat\u00e9gie ESG robuste permet aux entreprises de mieux maitriser leur reporting externe, c\u2019est d\u2019abord un levier interne de ma\u00eetriser des risques strat\u00e9giques et op\u00e9rationnels tout au long de la cha\u00eene de valeur. Dans un contexte marqu\u00e9 par l\u2019instabilit\u00e9 g\u00e9opolitique instable et par des risques syst\u00e9miques croissants li\u00e9s au r\u00e9chauffement climatique, <strong>disposer de donn\u00e9es fiables et accessibles sur ses activit\u00e9s \u00e9conomiques devient essentiel<\/strong> pour permettre de<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00e9curiser ses approvisionnements,<\/li>\n\n\n\n<li>Diversifier les sources,<\/li>\n\n\n\n<li>Anticiper les crises susceptibles d\u2019affecter l\u2019activit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A ce titre, la transparence d\u2019informations ESG ne doit plus \u00eatre vu comme un fardeau financier mais comme un <strong>investissement sur le long-terme. <\/strong><a href=\"https:\/\/www.linfodurable.fr\/entreprises\/reporting-rse-levier-dinnovation-et-avantage-concurrentiel-51606\">81% des responsables de la durabilit\u00e9<\/a> y voient un levier d\u2019innovation et un atout comp\u00e9titif. Ainsi, avant m\u00eame d\u2019alimenter un reporting externe, la collecte de donn\u00e9es ESG offre une meilleure compr\u00e9hension en interne des vuln\u00e9rabilit\u00e9s op\u00e9rationnelles.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Un enjeu r\u00e9putationnel croissant<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La responsabilit\u00e9 soci\u00e9tale est devenue un crit\u00e8re central d\u2019\u00e9valuation de la performance r\u00e9putationnelle d\u2019une entreprise. Les scandales li\u00e9s aux conditions de travail ou \u00e0 l\u2019exploitation de ressources non durables d\u00e9montrent <strong>qu\u2019un manque de visibilit\u00e9 et de contr\u00f4le de la cha\u00eene de valeur peut entra\u00eener des cons\u00e9quences r\u00e9putationnelles, financi\u00e8res et \u00e9conomiques lourdes<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019effondrement du <a href=\"https:\/\/www.novethic.fr\/actualite\/social\/consommation\/isr-rse\/dix-apres-l-effondrement-du-rana-plaza-l-industrie-du-textile-et-les-consommateurs-ont-ils-change-151475.html\">Rana Plaza au Bangladesh en 2013<\/a> a caus\u00e9 plus de 1 100 morts. Cet evenement a fait prendre conscience des <strong>risques associ\u00e9s \u00e0 l\u2019absence de supervision dans les cha\u00eenes d\u2019approvisionnement du textile.<\/strong><\/li>\n\n\n\n<li>En 2020, le groupe de fast fashion Boohoo <strong>a perdu plus de 45 % de sa valeur en bourse<\/strong> apr\u00e8s la <a href=\"https:\/\/www.lesechos.fr\/finance-marches\/marches-financiers\/la-chute-de-boohoo-lautre-pari-du-tombeur-de-wirecard-1222251\">r\u00e9v\u00e9lation de violations graves des droits des travailleurs<\/a> de sa cha\u00eene de valeur au Royaume-Uni, en plein coronavirus.<\/li>\n\n\n\n<li>La responsabilit\u00e9 climatique des entreprises a r\u00e9cemment pris un tournant majeur.<strong> <a href=\"https:\/\/ksapa.org\/fr\/les-tribunaux-climatiques-visent-les-grandes-entreprises\/\">Une bataille juridique historique<\/a><\/strong> engag\u00e9e devant les tribunaux suisses entre quatre habitants de l\u2019\u00eele indon\u00e9sienne de Pari et le g\u00e9ant du ciment Holcim en t\u00e9moignent.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces \u00e9v\u00e8nements rappellent que la vigilance ESG est aujourd\u2019hui <strong>difficilement dissociable de la protection r\u00e9putationnelle d\u2019une marque<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Une vague d\u2019exigences internationales en constante progression<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si l\u2019Europe all\u00e8ge certains volets de son cadre r\u00e8glementaire, la dynamique mondiale reste pourtant claire. La transparence et la diligence raisonnable se renforcent et imposent progressivement une solide diligence raisonnable :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/environment.ec.europa.eu\/topics\/forests\/deforestation\/regulation-deforestation-free-products_en\">L\u2019EUDR<\/a> exigera une diligence raisonnable automatis\u00e9e et document\u00e9e. Celle-ci devra prouver, donn\u00e9es g\u00e9ospatiales \u00e0 l\u2019appui, que chaque cargaison de soja, cacao ou bois est exempte de d\u00e9forestation post-2020.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.cbp.gov\/trade\/forced-labor\/UFLPA\">La loi sur la pr\u00e9vention du travail forc\u00e9 des Ou\u00efghours<\/a> (ULFPA) impose une visibilit\u00e9 accrue de la chaine d\u2019approvisionnement et diligence raisonnable, et une meilleure gestion des risques ESG via des plans de rem\u00e9diations en cas de violation av\u00e9r\u00e9e<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=OJ:L_202403015\">Le futur r\u00e8glement europ\u00e9en sur le travail forc\u00e9<\/a> imposera des contr\u00f4les renforc\u00e9s, et des mesures de pr\u00e9vention et de r\u00e9duction des risques de travail forc\u00e9 sur l\u2019ensemble de la cha\u00eene de valeur.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Un meilleur acc\u00e8s au march\u00e9&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La qualit\u00e9 de l\u2019information extra-financi\u00e8re d\u2019une entreprise peut faciliter l\u2019acc\u00e8s aux financements. En effet,  les investisseurs int\u00e8grent progressivement la gestion des risques \u00e0 travers les scores ESG dans leurs d\u00e9cisions. La mont\u00e9e en puissance des agences de notation extra-financi\u00e8re (MSCI, Sustainalytics, ISS-ESG, S&amp;P Global Ratings, etc.) confirme que disposer de donn\u00e9es ESG<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Fiables,<\/li>\n\n\n\n<li>Auditables,<\/li>\n\n\n\n<li>Align\u00e9es sur une strat\u00e9gie moyen-long terme cr\u00e9dible<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">constitue un v\u00e9ritable avantage pour l\u2019acc\u00e8s au capital, et cette tendance se traduit concr\u00e8tement dans les d\u00e9cisions d\u2019investissement. Selon un <a href=\"https:\/\/www.pwc.fr\/fr\/publications\/developpement-durable\/capital-investissement-creer-de-la-valeur-avec-l-esg.html\">sondage de PwC<\/a>, 69% des investisseurs priorisent les crit\u00e8res ESG dans leur strat\u00e9gie, tandis que 56% ont d\u00e9j\u00e0 interrompues un deal pour des raisons ESG, au moins 1 fois en 12 mois.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019avantage Ksapa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si certaines normes sont ren\u00e9goci\u00e9es, dilu\u00e9es ou d\u00e9ploy\u00e9es progressivement, la tendance de fond reste la m\u00eame. <strong>Plus de transparence, plus de responsabilit\u00e9, et plus de rem\u00e9diation.<\/strong> <strong>Les entreprises qui anticipent ces exigences r\u00e9glementaires renforceront leur position concurrentielle<\/strong>. C\u2019est dans ce contexte que Ksapa apporte une plus-value d\u00e9terminante.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Une expertise strat\u00e9gique<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Notre approche consiste \u00e0 transformer les cadres r\u00e9glementaires en leviers de pilotage strat\u00e9gique, en int\u00e9grant \u00e0 la fois<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les exigences de conformit\u00e9<\/li>\n\n\n\n<li>Les imp\u00e9ratifs op\u00e9rationnels<\/li>\n\n\n\n<li>Les enjeux de performance \u00e9conomique<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nous aidons les organisations \u00e0 construire des syst\u00e8mes de diligence raisonnable et un reporting ESG solide capable d\u2019\u00e9voluer au rythme des r\u00e9glementations, tout en g\u00e9n\u00e9rant des b\u00e9n\u00e9fices tel qu\u2019une meilleure gestion des risques, une optimisation des flux, ou une cr\u00e9dibilit\u00e9 renforc\u00e9e aupr\u00e8s des partenaires financiers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Des solutions op\u00e9rationnelles efficaces et adapt\u00e9es<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Notre conseil et solutions expertes ne se contentent pas de r\u00e9pondre aux exigences r\u00e9glementaires en mati\u00e8re de droits humains. Elles positionnent votre entreprise comme leader en durabilit\u00e9, cr\u00e9ant un impact positif tout en stimulant la croissance \u00e0 long terme. Nos offres couvrent tout le cycle de maturit\u00e9 ESG&nbsp;:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Evaluation compl\u00e8te et analyse des risques droits humains<\/strong><\/li>\n\n\n\n<li><strong>Int\u00e9gration strat\u00e9gique des sujets ESG<\/strong> en entreprise<\/li>\n\n\n\n<li><strong>Att\u00e9nuation compl\u00e8te des risques<\/strong> et gestion des impacts<\/li>\n\n\n\n<li><strong>Excellence r\u00e8glementaire<\/strong> et leadership des meilleures pratiques<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Notre expertise couvre <strong>toutes les industries et les march\u00e9s internationaux<\/strong>. Nous ma\u00eetrisons les cha\u00eenes d\u2019approvisionnement agricoles, op\u00e9rons au c\u0153ur des enjeux complexes de la tech et du manufacturing, ou accompagnons l\u2019\u00e9valuation d\u2019actifs miniers ou d\u2019infrastructures strat\u00e9giques pour des territoires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notre \u00e9quipe apporte <strong><a href=\"https:\/\/ksapa.org\/fr\/a-propos\/notre-equipe-et-nos-partenaires\/\">des capacit\u00e9s multidisciplinaires<\/a>.<\/strong> Les sp\u00e9cialistes de la durabilit\u00e9 travaillent aux c\u00f4t\u00e9s d\u2019experts de la cha\u00eene d\u2019approvisionnement. Les praticiens des droits humains collaborent avec les analystes financiers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/ksapa.org\/fr\/a-propos\/etudes-de-cas-du-defi-esg-vers-la-transformation-odd-durable\/\">Nos \u00e9tudes de cas illustrent nos r\u00e9sultats<\/a>.<\/strong> Nous avons accompagn\u00e9 des multinationales dans la transformation de leur gestion de cha\u00eene d\u2019approvisionnement. Nous avons aid\u00e9 des entreprises de taille interm\u00e9diaire \u00e0 b\u00e2tir des syst\u00e8mes de diligence raisonnable robustes. Les r\u00e9sultats obtenus sont <strong>concrets, mesurables et valoris\u00e9s aupr\u00e8s de leurs partenaires financiers et commerciaux.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Email :<\/strong>&nbsp;<a href=\"mailto:contact@ksapa.org\">contact@ksapa.org<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cr\u00e9dit : Pexel<a id=\"_msocom_1\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.<\/p>\n","protected":false},"author":94,"featured_media":11108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3030,2696],"tags":[3040,2950,406,142,147,150],"class_list":["post-11100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd","category-finance-durable-esg","tag-cs3d","tag-csrd","tag-esg","tag-externalites","tag-partie-prenante","tag-transparence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas<\/title>\n<meta name=\"description\" content=\"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas\" \/>\n<meta property=\"og:description\" content=\"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/\" \/>\n<meta property=\"og:site_name\" content=\"Ksapa - fr\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-28T16:36:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-28T16:36:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1954\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Dana Tayeb\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@cchateauvieux\" \/>\n<meta name=\"twitter:site\" content=\"@KsapaOrg\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dana Tayeb\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/\"},\"author\":{\"name\":\"Dana Tayeb\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#\\\/schema\\\/person\\\/a2de8e1c35105a1cf8b01b5950b6babb\"},\"headline\":\"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas\",\"datePublished\":\"2025-11-28T16:36:00+00:00\",\"dateModified\":\"2025-11-28T16:36:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/\"},\"wordCount\":1577,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2025\\\/11\\\/pexels-marco-288924445-13153479-scaled.jpg\",\"keywords\":[\"CS3D\",\"CSRD\",\"ESG\",\"Externalit\u00e9s\",\"Partie prenante\",\"Transparence\"],\"articleSection\":[\"CSRD\",\"Finance Durable et ESG\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/\",\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/\",\"name\":\"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2025\\\/11\\\/pexels-marco-288924445-13153479-scaled.jpg\",\"datePublished\":\"2025-11-28T16:36:00+00:00\",\"dateModified\":\"2025-11-28T16:36:04+00:00\",\"description\":\"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2025\\\/11\\\/pexels-marco-288924445-13153479-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2025\\\/11\\\/pexels-marco-288924445-13153479-scaled.jpg\",\"width\":2560,\"height\":1954,\"caption\":\"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/\",\"name\":\"Ksapa - fr\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#organization\",\"name\":\"ksapa\",\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2019\\\/06\\\/icone-ksapa.jpg\",\"contentUrl\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/wp-content\\\/uploads\\\/sites\\\/1\\\/2019\\\/06\\\/icone-ksapa.jpg\",\"width\":\"442\",\"height\":\"421\",\"caption\":\"ksapa\"},\"image\":{\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/KsapaOrg\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/#\\\/schema\\\/person\\\/a2de8e1c35105a1cf8b01b5950b6babb\",\"name\":\"Dana Tayeb\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/ksapa.org\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg\",\"url\":\"https:\\\/\\\/ksapa.org\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ksapa.org\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg\",\"caption\":\"Dana Tayeb\"},\"description\":\"Dana is a Sustainability Consultant on Ksapa's advisory team, where she focuses on human rights, sustainability strategy, and ESG compliance for major multinationals and international organizations. Driven by a genuine commitment to global impact, Dana brings hands-on experience from sustainability and social development work across Africa, as well as an impact program expanding healthcare access in underserved communities. She holds a Master's in International Business from HEC Paris and works fluently in French, English, and German.\",\"sameAs\":[\"https:\\\/\\\/x.com\\\/cchateauvieux\"],\"url\":\"https:\\\/\\\/ksapa.org\\\/fr\\\/author\\\/dtayeb\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas","description":"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/","og_locale":"fr_FR","og_type":"article","og_title":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas","og_description":"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.","og_url":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/","og_site_name":"Ksapa - fr","article_published_time":"2025-11-28T16:36:00+00:00","article_modified_time":"2025-11-28T16:36:04+00:00","og_image":[{"width":2560,"height":1954,"url":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg","type":"image\/jpeg"}],"author":"Dana Tayeb","twitter_card":"summary_large_image","twitter_creator":"@cchateauvieux","twitter_site":"@KsapaOrg","twitter_misc":{"\u00c9crit par":"Dana Tayeb","Dur\u00e9e de lecture estim\u00e9e":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#article","isPartOf":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/"},"author":{"name":"Dana Tayeb","@id":"https:\/\/ksapa.org\/fr\/#\/schema\/person\/a2de8e1c35105a1cf8b01b5950b6babb"},"headline":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas","datePublished":"2025-11-28T16:36:00+00:00","dateModified":"2025-11-28T16:36:04+00:00","mainEntityOfPage":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/"},"wordCount":1577,"commentCount":0,"publisher":{"@id":"https:\/\/ksapa.org\/fr\/#organization"},"image":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#primaryimage"},"thumbnailUrl":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg","keywords":["CS3D","CSRD","ESG","Externalit\u00e9s","Partie prenante","Transparence"],"articleSection":["CSRD","Finance Durable et ESG"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/","url":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/","name":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas","isPartOf":{"@id":"https:\/\/ksapa.org\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#primaryimage"},"image":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#primaryimage"},"thumbnailUrl":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg","datePublished":"2025-11-28T16:36:00+00:00","dateModified":"2025-11-28T16:36:04+00:00","description":"Si l\u2019Omnibus revoit les ambitions europ\u00e9ennes \u00e0 la baisse, mettre en place une gestion des risques ESG demeure indispensable.","breadcrumb":{"@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#primaryimage","url":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg","contentUrl":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2025\/11\/pexels-marco-288924445-13153479-scaled.jpg","width":2560,"height":1954,"caption":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas"},{"@type":"BreadcrumbList","@id":"https:\/\/ksapa.org\/fr\/au-dela-de-lomnibus-i-pourquoi-lesg-nattend-pas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ksapa.org\/fr\/"},{"@type":"ListItem","position":2,"name":"Au-del\u00e0 de l\u2019Omnibus I\u00a0: pourquoi l\u2019ESG n\u2019attend pas"}]},{"@type":"WebSite","@id":"https:\/\/ksapa.org\/fr\/#website","url":"https:\/\/ksapa.org\/fr\/","name":"Ksapa - fr","description":"","publisher":{"@id":"https:\/\/ksapa.org\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ksapa.org\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/ksapa.org\/fr\/#organization","name":"ksapa","url":"https:\/\/ksapa.org\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ksapa.org\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2019\/06\/icone-ksapa.jpg","contentUrl":"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2019\/06\/icone-ksapa.jpg","width":"442","height":"421","caption":"ksapa"},"image":{"@id":"https:\/\/ksapa.org\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/KsapaOrg"]},{"@type":"Person","@id":"https:\/\/ksapa.org\/fr\/#\/schema\/person\/a2de8e1c35105a1cf8b01b5950b6babb","name":"Dana Tayeb","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/ksapa.org\/wp-content\/uploads\/2024\/09\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg","url":"https:\/\/ksapa.org\/wp-content\/uploads\/2024\/09\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg","contentUrl":"https:\/\/ksapa.org\/wp-content\/uploads\/2024\/09\/Photo-pro-Dana-TAYEB_page-0001-scaled.jpg","caption":"Dana Tayeb"},"description":"Dana is a Sustainability Consultant on Ksapa's advisory team, where she focuses on human rights, sustainability strategy, and ESG compliance for major multinationals and international organizations. Driven by a genuine commitment to global impact, Dana brings hands-on experience from sustainability and social development work across Africa, as well as an impact program expanding healthcare access in underserved communities. She holds a Master's in International Business from HEC Paris and works fluently in French, English, and German.","sameAs":["https:\/\/x.com\/cchateauvieux"],"url":"https:\/\/ksapa.org\/fr\/author\/dtayeb\/"}]}},"_links":{"self":[{"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/posts\/11100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/comments?post=11100"}],"version-history":[{"count":16,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/posts\/11100\/revisions"}],"predecessor-version":[{"id":11142,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/posts\/11100\/revisions\/11142"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/media\/11108"}],"wp:attachment":[{"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/media?parent=11100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/categories?post=11100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ksapa.org\/fr\/wp-json\/wp\/v2\/tags?post=11100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}