{"id":6980,"date":"2022-11-22T00:15:26","date_gmt":"2022-11-21T23:15:26","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?p=6980"},"modified":"2024-12-18T16:20:05","modified_gmt":"2024-12-18T15:20:05","slug":"reporting-esg-comprendre-les-12-normes-proposees-par-lefrag","status":"publish","type":"post","link":"https:\/\/ksapa.org\/fr\/reporting-esg-comprendre-les-12-normes-proposees-par-lefrag\/","title":{"rendered":"EFRAG : Guide des 12 normes de reporting ESG \u00e0 ma\u00eetriser"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><b>12 normes de reporting de durabilit\u00e9 ont \u00e9t\u00e9 adopt\u00e9es lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale de l&rsquo;Efrag et pr\u00e9sent\u00e9es \u00e0 la Commission europ\u00e9enne fin novembre 2022. <\/b>Le contenu se veut davantage \u00ab\u00a0mat\u00e9riel\u00a0\u00bb et autant en coh\u00e9rence que possible avec l&rsquo;ISSB. Des normes sectorielles compl\u00e9mentaires sont \u00e0 venir. <b>La publication des actes d\u00e9l\u00e9gu\u00e9s portant sur ces normes est pr\u00e9vue pour juin 2023<\/b>. Cet article permet de comprendres ces normes en quelques minutes.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faciliter-l-adoption-massive-par-les-entreprises-d-s-2023\">Faciliter l&rsquo;adoption massive par les entreprises d\u00e8s 2023<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>R\u00e9sultats exprim\u00e9s dans les consultations publiques<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ksapa.org\/fr\/3-aspects-critiques-a-suivre-de-pres-durant-les-consultations-publiques-de-lissb-et-de-lefrag-en-cours\/\">L&rsquo;analyse des consultations analys\u00e9es durant l&rsquo;\u00e9t\u00e9 2022 a permis \u00e0 l&rsquo;EFRAG<\/a> d&rsquo;identifier des points d&rsquo;inqui\u00e9tudes exprim\u00e9es par diff\u00e9rentes parties prenantes, notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u2019alignement sur les standards de l\u2019ISSB<\/li><li>La prise en compte de la cha\u00eene de valeur (amont et aval) dans le p\u00e9rim\u00e8tre de reporting<\/li><li>Le volume de donn\u00e9es \u00e0 fournir<\/li><li>La prise en compte des droits humains, en coh\u00e9rence avec les principes de l\u2019OCDE et les autres r\u00e9f\u00e9rentiels port\u00e9s par la taxonomie europ\u00e9enne (Principes Directeurs des Nations Unies notamment<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Prise en compte des commentaires dans la revue des 12 normes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e9ponse, l&rsquo;Efrag a ind\u00e9niablement fait oeuvre d&rsquo;\u00e9coute et de p\u00e9dagogie. En effet, contrairement aux pr\u00e9c\u00e9dentes versions de travail des diff\u00e9rentes normes, les versions propos\u00e9es \u00e0 la Commission europ\u00e9enne pour consultation des autorit\u00e9s publiques membres de l\u2019Efrag, et analyse de diff\u00e9rents l\u00e9gislateurs europ\u00e9ens porte les modifications suivantes: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>R\u00e9duction massive (environ 50%) du nombre d\u2019exigences et de donn\u00e9es<\/strong>. Certaines exigences ont \u00e9t\u00e9 report\u00e9es sur les futures normes sectorielles ou abandonn\u00e9es car elles \u00e9taient, soit pertinentes seulement pour certains secteurs, soit trop granulaires, par pays ou activit\u00e9<\/li><li><strong>Suppression du principe de \u00ab\u00a0pr\u00e9somption r\u00e9futable\u00a0\u00bb, <\/strong>c\u2019est-\u00e0-dire l\u2019obligation pour les entreprises d\u2019avoir \u00e0 \u00ab\u00a0justifier ou expliquer l\u2019omission de certaines informations\u00a0\u00bb. Il y aura d&rsquo;une part une liste d\u2019indicateurs obligatoires dans les normes, n\u00e9cessaire \u00e0 la mise en conformit\u00e9 avec diff\u00e9rentes r\u00e9glementations qui s\u2019appliquent aux institutions financi\u00e8res (exemple : SFRD). Mais au-del\u00e0, l\u2019entreprise devra conduire une analyse de double mat\u00e9rialit\u00e9 et s\u00e9lectionner seule l&rsquo;information pertinente \u00e0 partager ou pas. L&rsquo;\u00e9limination du principe de \u00ab\u00a0pr\u00e9somption r\u00e9futable\u00a0\u00bb n&rsquo;imposera plus d\u2019obligation d\u2019explication<\/li><li><strong>Alignement sur l\u2019ISSB et la TCFD<\/strong>. L\u2019Efrag a modifi\u00e9 la structure des normes dans un souci d\u2019alignement sur les cadres de l\u2019ISSB et de la TCFD, afin d\u2019avoir des syst\u00e8mes comparables. Les informations seront concr\u00e8tement r\u00e9parties selon quatre piliers similaires pour faciliter la lecture&nbsp;: Gouvernance, Strat\u00e9gie, Gestion des impacts, risques et opportunit\u00e9s, Donn\u00e9es et objectifs.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Une r\u00e9f\u00e9rence internationale tirant les enseignements des erreurs pass\u00e9es en mati\u00e8re de reporting ESG<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3 avanc\u00e9es majeures<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cette version des normes est int\u00e9ressante en ce sens qu&rsquo;elle tire les enseignements et permet de porter plus loin la pertinence du reporting ESG \u00e0 trois niveaux:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Int\u00e9gration du tissu de PME<\/strong>. Une principale faiblesse que la <a href=\"https:\/\/ksapa.org\/fr\/la-csrd-entre-en-application-des-2024-et-revolutionne-le-reporting-esg\/\">CSRD<\/a> va chercher \u00e0 adresser vise \u00e0 \u00e9largir significativement, au-del\u00e0 des grands groupes, l&rsquo;int\u00e9gration des entreprises dans un dispositif unifi\u00e9 de reporting ESG. En simplifiant la quantit\u00e9 de donn\u00e9es, ces normes font un pas op\u00e9rationnel indispensable pour remplir cet objectif.<\/li><li><strong>Pertinence du reporting<\/strong>. La mise en place de la NFRD en 2014 avait fait l&rsquo;objet de d\u00e9bats sans fin entre les tenants d&rsquo;un reporting obligatoire &#8211; au risque de noyer l&rsquo;information pertinente dans une masse inutile chez certaines entreprises. C&rsquo;\u00e9tait par exemple plut\u00f4t l&rsquo;approche choisie en France \u00e0 l&rsquo;\u00e9poque avec une batterie impos\u00e9e de 42 indicateurs. Et les tenants d&rsquo;un laisser faire port\u00e9 \u00e0 la responsabilit\u00e9 des entreprises &#8211; au risque de rater des sujets essentiels. C&rsquo;\u00e9tait plut\u00f4t l&rsquo;approche choisie au Danemark en 2014, en s&rsquo;appuyant sur le dialogue multiparties prenantes pour identifier les th\u00e9matiques mat\u00e9rielles sectorielles. Aucune des deux approches n&rsquo;a d\u00e9montr\u00e9 sa cr\u00e9dibilit\u00e9 pour assurer un reporting ESG totalement satisfaisant dans sa pertinence et sa concision. L&rsquo;Efrag propose un sch\u00e9ma hybride m\u00e9lant certains indicateurs obligatoire avec une libert\u00e9 d&rsquo;interpr\u00e9tation en tirant les enseignements d&rsquo;approches trop dogmatiques.<\/li><li><strong>Comparabilit\u00e9 des donn\u00e9es<\/strong>. L&rsquo;Efrag est \u00e9videmment sous pression de mettre en place un cadre adopt\u00e9 par des entreprises europ\u00e9ennes, soucieuses de travailler avec des dispositifs de reporting comparables avec ce qui sera adopt\u00e9 en Europe et hors d&rsquo;Europe. Le pas propos\u00e9 en direction du TCFD et de l&rsquo;ISSB permet de taire les craintes et faire avancer le reporting ESG au-del\u00e0 des d\u00e9bats th\u00e9oriques sur le r\u00f4le de l&rsquo;ESG dans la soci\u00e9t\u00e9 ou au service de la d\u00e9cision de l&rsquo;investisseur.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Egalement, dans le contexte de la COP 27 (climat) et COP 15 (biodiversit\u00e9), la norme ESRS E1 offrent un cadre donnant aux entreprises un syst\u00e8me robuste pour les plans de transition climatique align\u00e9s sur l\u2019accord de Paris et le GHG Protocol, encore plus pr\u00e9cis que la CSRD sur le sujet. La norme ESRS E4 proposent \u00e9galement, pour la premi\u00e8re fois, une norme sur la biodiversit\u00e9, fond\u00e9e sur la mat\u00e9rialit\u00e9 et align\u00e9 sur le travail de la TNFD. Enfin, les normes ESRS S1-4 fournissent de facto un reporting permettant de courvrir un ensemble de th\u00e9matiques attendues dans le cadre de diff\u00e9rentes l\u00e9gislations en mati\u00e8re de devoir de vigilance (France, Allemagne, Norv\u00e8ge notamment).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pour aller plus loin: Acc\u00e9der aux 12 normes propos\u00e9es par l\u2019Efrag<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le paquet produit par l\u2019Efrag contient douze normes couvrant&nbsp;successivement :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Les questions transversales<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ESRS 1 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%201%20General%20requirements%2014%20November_.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Principaux g\u00e9n\u00e9raux<\/a><\/li><li>ESRS 2 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDraft%20ESRS%202%20General%20Disclosures%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Exigences de reporting<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2. Les questions environnementales<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ESRS E1 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDraft%20ESRS%20E1%20Climate%20Change-141122_.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Changement climatique<\/a><\/li><li>ESRS E2 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20E2%20Pollution%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Pollution<\/a><\/li><li>ESRS E3 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20E3%20Water%20and%20marine%20resources%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Eau et ressources marines<\/a><\/li><li>ESRS E4 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20E4%20Biodiversity%20and%20ecosystems%2015.11.2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Biodiversit\u00e9 et \u00e9cosyst\u00e8mes<\/a><\/li><li>ESRS E5 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20E5%20%20Resource%20use%20and%20circular%20economy%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Utilisation des ressources et \u00e9conomie circulaire<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">3. Les questions sociales<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ESRS S1 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S1_Own%20workforce_15%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Main-d\u2019\u0153uvre interne<\/a><\/li><li>ESRS S2 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S2%20Workers%20in%20the%20value%20chain%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Travailleurs de la cha\u00eene de valeur<\/a><\/li><li>ESRS S3 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S3%20affected%20communities%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Communaut\u00e9s affect\u00e9es<\/a><\/li><li>ESRS S4 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20S4%20Consumers%20end%20users%2015%20november%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Consommateurs et utilisateurs finaux<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">4. Les questions de gouvernance<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ESRS G1 &#8211; <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2211141505388508%2FDRAFT%20ESRS%20G1%20Business%20Conduct%2015%20November%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Conduite des entreprises<\/a><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-sont-les-prochaines-tapes\"><strong>Quelles sont les prochaines \u00e9tapes ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quatre sujets restent \u00e0 affiner dans les prochains mois. <\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Droits Humains. Les discussions en cours concernant la <a href=\"https:\/\/ksapa.org\/fr\/comprendre-la-directive-europeenne-sur-le-devoir-de-vigilance\/\">Corporate Sustainability Due Diligence Directive<\/a> vont clarifier le p\u00e9rim\u00e8tre de reporting et les enjeux de gouvernance. Les dispositions sur les cha\u00eenes de valeur ont \u00e9t\u00e9 r\u00e9vis\u00e9es pour clarifier l\u2019approche et se concentrer sur les informations mat\u00e9rielles mais davantage de d\u00e9tails viendront avec les normes sectorielles compl\u00e9mentaires<\/li><li>Normes non sectorielles. Des standards pour les PME cot\u00e9es seront \u00e9galement d\u00e9velopp\u00e9s ainsi que des lignes directrices pour les autres PME qui voudront les appliquer de mani\u00e8re volontaire&nbsp;;<\/li><li>Normes sectorielles. Des normes seront d\u00e9velopp\u00e9es pour dix secteurs sensibles d\u2019ici fin 2023, avec pour objectif d\u2019en couvrir 40 d&rsquo;ici 3 ans<\/li><li>Normes sp\u00e9cifiques aux entit\u00e9s&nbsp;: les entreprises devront prendre en compte les normes non sectorielles et sectorielles, mais aussi r\u00e9aliser une analyse de mat\u00e9rialit\u00e9 pour rep\u00e9rer s\u2019il y a des impacts, risques et opportunit\u00e9s qui leur sont sp\u00e9cifiques mais qui ne sont pas couverts par les normes.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019Efrag a l\u2019obligation d\u2019\u00e9valuer tous les trois ans le besoin de r\u00e9vision des normes, en fonction des d\u00e9veloppements internationaux et des nouvelles l\u00e9gislations, tout en continuant \u00e0 produire des normes toujours plus granulaires et sp\u00e9cifiques. L&rsquo;application de ces normes est structur\u00e9e, en coh\u00e9rence avec ce qui pr\u00e9vu pour la CSRD, de p\u00e9n\u00e9trer par palier le tissu des entreprises sur 3-5 ans. Ainsi, d&rsquo;ici 2030 environ, le renforcement de ces normes va ind\u00e9niablement cr\u00e9er une p\u00e9riode d\u2019instabilit\u00e9 pour les entreprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ksapa a d\u00e9velopp\u00e9 une expertise de plusieurs d\u00e9cennies dans le calibrage et le reporting d&rsquo;information financi\u00e8re et extra-financi\u00e8re. Notre \u00e9quipe mobilise ainsi des m\u00e9thodologies concr\u00e8tes d&rsquo;\u00e9valuation et d&rsquo;analyse critique pour aider les diff\u00e9rents acteurs \u00e9conomiques \u00e0 s&rsquo;aligner aux exigences des syst\u00e8mes de reporting actuels. Nous travaillons \u00e0 mettre en coh\u00e9rence la taxonomie de l\u2019UE, la SFRD et la NFRD\/CSRD avec une fine connaissance d&rsquo;autres attendus r\u00e9glementaires &#8211; SEC aux Etats-Unis par exemple &#8211; pour in fine aider vos \u00e9quipes \u00e0 mieux mobiliser les liquidit\u00e9s. C\u2019est sur ces bases que nous saurons guider les efforts pour adapter les entreprises aux enjeux environnementaux, sociaux et \u00e9thiques des prochaines ann\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>12 normes de reporting de durabilit\u00e9 ont \u00e9t\u00e9 adopt\u00e9es lors de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale de l&rsquo;Efrag et pr\u00e9sent\u00e9es \u00e0 la Commission europ\u00e9enne fin novembre 2022. Le contenu se veut davantage \u00ab\u00a0mat\u00e9riel\u00a0\u00bb et autant en coh\u00e9rence que possible avec l&rsquo;ISSB. Des normes sectorielles compl\u00e9mentaires sont \u00e0 venir. La publication des actes d\u00e9l\u00e9gu\u00e9s portant sur ces normes est pr\u00e9vue pour juin 2023. Cet article permet de comprendres ces normes en quelques minutes.<\/p>\n","protected":false},"author":2,"featured_media":6994,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2683,2696],"tags":[135,2921,1901,2919,2918],"class_list":["post-6980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-changement-climatique","category-finance-durable-esg","tag-climat","tag-esg-conseil-administrations","tag-finance-durable","tag-taxonomie","tag-union-europeenne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EFRAG : Guide des 12 normes de reporting ESG \u00e0 ma\u00eetriser<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les 12 normes essentielles de reporting ESG propos\u00e9es par l&#039;EFRAG pour une meilleure transparence des entreprises\" \/>\n<meta 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