{"id":1004,"date":"2022-06-20T11:16:55","date_gmt":"2022-06-20T11:16:55","guid":{"rendered":"https:\/\/aplanet.org\/es\/recursos\/?p=1004"},"modified":"2023-12-13T10:52:50","modified_gmt":"2023-12-13T10:52:50","slug":"obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees","status":"publish","type":"post","link":"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/","title":{"rendered":"Obligations li\u00e9es \u00e0 la durabilit\u00e9 et \u00e0 la gestion des donn\u00e9es"},"content":{"rendered":"\n<p>Les <strong>obligations li\u00e9es au d\u00e9veloppement durable<\/strong> (ou SLB) se distinguent des autres types d&rsquo;investissements dans la mesure o\u00f9 elles sont conditionn\u00e9es \u00e0 la <strong>r\u00e9alisation de certains objectifs<\/strong> par l&rsquo;\u00e9metteur.<br><br>Ils sont de plus en plus demand\u00e9s sur le march\u00e9. Il existe un engagement implicite, explicite dans la documentation, dans lequel les responsables s&rsquo;engagent \u00e0 am\u00e9liorer leurs politiques de durabilit\u00e9. Tout cela dans un <strong>d\u00e9lai d\u00e9fini.<\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#Le_champ_dapplication_de_ces_obligations\" >Le champ d&rsquo;application de ces obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#Entreprises_qui_ont_emis_des_obligations_liees_a_la_durabilite\" >Entreprises qui ont \u00e9mis des obligations li\u00e9es \u00e0 la durabilit\u00e9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#Sonae\" >Sonae<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#Globo\" >Globo<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#Principes_des_obligations_internationales\" >Principes des obligations internationales<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#1_selectionner_les_KPI_ou_indicateurs_cles_de_performance\" >1. s\u00e9lectionner les KPI ou indicateurs cl\u00e9s de performance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#2_Calibrer_les_SPT\" >2. Calibrer les SPT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#3_Description_de_lobligation\" >3. Description de l&rsquo;obligation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#4_Soumission_des_rapports\" >4. Soumission des rapports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/fr\/ressources\/obligations-liees-a-la-durabilite-et-a-la-gestion-des-donnees\/#5_Verifiez_linformation\" >5. V\u00e9rifiez l&rsquo;information<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Le_champ_dapplication_de_ces_obligations\"><\/span><strong>Le champ d&rsquo;application de ces obligations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les <a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/www.climatebonds.net\/resources\/reports\/sustainable-debt-summary-q3-2021\" target=\"_blank\"><strong>obligations<\/strong><\/a><strong> <\/strong><\/p>\n\n\n\n<p><strong>li\u00e9es au d\u00e9veloppement durable<\/strong> ont atteint 78,7 milliards de dollars en 2021 et sont des produits li\u00e9s au <strong>financement<\/strong> des entreprises, mais avec un objectif sp\u00e9cifique.<\/p>\n\n\n\n<p>Pour faire la lumi\u00e8re sur ce point, il existe des <strong>lignes directrices<\/strong> contenant des recommandations sur les principes de ces obligations et sur la mani\u00e8re dont elles peuvent \u00eatre structur\u00e9es, divulgu\u00e9es et rapport\u00e9es. Ces documents sont con\u00e7us pour rendre l&rsquo;ensemble du processus transparent. De cette mani\u00e8re, on esp\u00e8re que davantage d&rsquo;investisseurs seront attir\u00e9s par ces produits. Cependant, les VMS sont tr\u00e8s polyvalents et peuvent \u00eatre appliqu\u00e9s \u00e0 tout type d&rsquo;outil financier et \u00e0 tout \u00e9metteur.<\/p>\n\n\n\n<p>En outre, <strong>les objectifs<\/strong> d&rsquo;obligations peuvent \u00eatre contr\u00f4l\u00e9s \u00e0 l&rsquo;aide de deux instruments :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00c9valuation selon des SPTs pr\u00e9d\u00e9finis, c&rsquo;est-\u00e0-dire des objectifs de performance.<\/li>\n\n\n\n<li>Mesure par le biais de KPI pr\u00e9d\u00e9finis et d\u00e9finis.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Entreprises_qui_ont_emis_des_obligations_liees_a_la_durabilite\"><\/span><strong>Entreprises qui ont \u00e9mis des obligations li\u00e9es \u00e0 la durabilit\u00e9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonae\"><\/span>Sonae<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/www.sonae.pt\/en\/media\/press-releases\/sonae-already-has-over-15-of-gross-debt-associated-to-sustainability-goals\/\" target=\"_blank\">Sonae <\/a><\/p>\n\n\n\n<p>est une soci\u00e9t\u00e9 de distribution portugaise. Fin 2020, elle a r\u00e9alis\u00e9<strong> une \u00e9mission obligataire <\/strong>de 20 millions d&rsquo;euros<strong> li\u00e9e \u00e0 des indicateurs de durabilit\u00e9<\/strong>, sociaux et de gouvernance. Le succ\u00e8s final de l&rsquo;op\u00e9ration d\u00e9pend de la r\u00e9alisation des objectifs li\u00e9s \u00e0 la r\u00e9duction des \u00e9missions de CO2 et \u00e0 la promotion du leadership des femmes.<\/p>\n\n\n\n<p>La gestion a \u00e9t\u00e9 effectu\u00e9e par la banque <strong>BBVA<\/strong>, par l&rsquo;interm\u00e9diaire d&rsquo;investisseurs priv\u00e9s et avec une \u00e9ch\u00e9ance finale de cinq ans.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Globo\"><\/span>Globo<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/globoir.globo.com\/Download.aspx?Arquivo=z0qoC9yMk4TIE8CanQyP2Q==\" target=\"_blank\"><strong>Globo<\/strong><\/a> est une soci\u00e9t\u00e9 de m\u00e9dias br\u00e9silienne qui contr\u00f4le une plateforme de t\u00e9l\u00e9vision \u00e0 acc\u00e8s libre ainsi que des cha\u00eenes priv\u00e9es. La soci\u00e9t\u00e9 a exprim\u00e9 son d\u00e9sir d&rsquo;\u00e9mettre des obligations et des pr\u00eats li\u00e9s \u00e0 la durabilit\u00e9 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9aliser un SPT pour un KPI, \u00e0 savoir la r\u00e9duction des \u00e9missions absolues de gaz \u00e0 effet de serre de port\u00e9e 1, 2 et 3 d&rsquo;au moins 15% d&rsquo;ici 2026. Elle souhaite \u00e9galement augmenter ce montant de 30 % d&rsquo;ici \u00e0 2030.<\/li>\n<\/ul>\n\n\n\n<p>L&rsquo;entreprise br\u00e9silienne a fait appel \u00e0 <a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/www.sustainalytics.com\/esg-research\/resource\/corporate-esg-blog\/moving-the-needle-how-loans-and-bonds-are-being-tied-to-corporate-sustainability-performance\" target=\"_blank\"><strong>Sustainalytics<\/strong><\/a> pour analyser autant le cadre que les objectifs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Principes_des_obligations_internationales\"><\/span><strong>Principes des obligations internationales<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les <a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/www.icmagroup.org\/sustainable-finance\/the-principles-guidelines-and-handbooks\/sustainability-linked-bond-principles-slbp\/\" target=\"_blank\"><strong>principes internationaux<\/strong><\/a> <\/p>\n\n\n\n<p>r\u00e9gissant ces obligations mentionn\u00e9s au d\u00e9but de cet article \u00e9tablissent un processus tr\u00e8s transparent pour les \u00e9metteurs, ainsi que l&rsquo;engagement qu&rsquo;ils prennent.&nbsp;<\/p>\n\n\n\n<p>Elles peuvent \u00eatre r\u00e9sum\u00e9es en cinq points :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_selectionner_les_KPI_ou_indicateurs_cles_de_performance\"><\/span><strong><strong>1. s\u00e9lectionner les KPI ou indicateurs cl\u00e9s de performance<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>L&rsquo;une des principales <strong>valeurs <\/strong>pour rendre les obligations cr\u00e9dibles est de bien choisir les KPI, surtout qu\u2019ils soient cr\u00e9dibles. <strong>Comment leur donner cette qualit\u00e9 ?<\/strong> Tout d&rsquo;abord, les indicateurs cl\u00e9s de performance doivent \u00eatre li\u00e9s aux d\u00e9fis environnementaux ou de gouvernance dans le secteur dans lequel op\u00e8re l&rsquo;\u00e9metteur. Par la suite, ils doivent \u00eatre contr\u00f4l\u00e9s par la direction. Enfin, ils doivent \u00eatre v\u00e9rifiables en interne et en externe.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Calibrer_les_SPT\"><\/span><strong><strong>2. Calibrer les SPT<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>L&rsquo;\u00e9talonnage des SPT (objectifs de performance en mati\u00e8re de durabilit\u00e9) pour chaque KPI donne de la solidit\u00e9 au SPT. Ils <strong>d\u00e9finissent et mesurent<\/strong> les ambitions de l&rsquo;\u00e9metteur, ce qui conf\u00e8re au produit une plus ou moins grande cr\u00e9dibilit\u00e9. Ils fournissent des informations cl\u00e9s qui peuvent affecter la r\u00e9alisation de ces objectifs et doivent \u00eatre dict\u00e9s de bonne foi.<\/p>\n\n\n\n<p><strong>Les principales caract\u00e9ristiques<\/strong> sont que chaque SPT doit \u00eatre compar\u00e9 \u00e0 plusieurs points de r\u00e9f\u00e9rence. Ils doivent \u00e9galement \u00eatre coh\u00e9rents avec d&rsquo;autres objectifs similaires des \u00e9metteurs et fixer un d\u00e9lai pour les atteindre.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Description_de_lobligation\"><\/span><strong><strong>3. Description de l&rsquo;obligation<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ce principe fait r\u00e9f\u00e9rence aux <strong>caract\u00e9ristiques structurelles et financi\u00e8res <\/strong>de l&rsquo;obligation, qui sont \u00e0 leur tour d\u00e9finis par les KPI et les SPT. Ces variations, qu&rsquo;elles soient dues \u00e0 la r\u00e9alisation des objectifs ou \u00e0 des \u00e9l\u00e9ments ext\u00e9rieurs, entra\u00eeneront des changements dans l&rsquo;obligation elle-m\u00eame. Cela doit \u00e9galement \u00eatre pr\u00e9cis\u00e9 dans la documentation pr\u00e9-investissement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Soumission_des_rapports\"><\/span><strong><strong>4. Soumission des rapports<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Au moins une fois par an, les \u00e9metteurs d&rsquo;obligations doivent<strong> publier et soumettre des rapports<\/strong> sur leur situation. Parmi les informations \u00e0 fournir figurent les performances des SPT, leur impact sur les caract\u00e9ristiques des obligations, etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Verifiez_linformation\"><\/span><strong><strong>5. V\u00e9rifiez l&rsquo;information<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Le niveau de performance du SPT doit \u00eatre v\u00e9rifi\u00e9 par une entit\u00e9 externe qualifi\u00e9e, telle qu&rsquo;un consultant ou un auditeur environnemental. La p\u00e9riodicit\u00e9 varie, soit annuellement, soit lorsqu&rsquo;une caract\u00e9ristique du bon doit \u00eatre ajust\u00e9e.<\/p>\n\n\n\n<p>En bref, les obligations li\u00e9es \u00e0 la durabilit\u00e9 et \u00e0 la gestion des donn\u00e9es sont des produits financiers orient\u00e9s vers la r\u00e9alisation de certains objectifs. En plus d&rsquo;\u00eatre d\u00e9crits en toute transparence, les \u00e9metteurs doivent respecter les principes internationaux r\u00e9gissant ces produits. Ainsi, les investisseurs peuvent participer en contr\u00f4lant la politique de durabilit\u00e9, qui peut \u00eatre g\u00e9r\u00e9e&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/aplanet.org\/es\/solicita-demo\/\" target=\"_blank\">avec des solutions num\u00e9riques innovantes<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<p><strong>Abonnez-vous \u00e0 notre centre de ressources pour vous tenir inform\u00e9 des derni\u00e8res tendances du secteur.<\/strong><\/p>\n\n\n<p><!--[if lte IE 8]>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2-legacy.js\"><\/script>\n<![endif]--><br \/>\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n\tregion: \"na1\",\n\tportalId: \"5618409\",\n\tformId: \"7a59053c-b3f3-45ec-a43c-5cf9e4f2e0bb\"\n});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les obligations li\u00e9es au d\u00e9veloppement durable (ou SLB) se distinguent des autres types d&rsquo;investissements dans la mesure o\u00f9 elles sont conditionn\u00e9es \u00e0 la r\u00e9alisation de certains objectifs par l&rsquo;\u00e9metteur. Ils sont de plus en plus demand\u00e9s sur le march\u00e9. Il existe un engagement implicite, explicite dans la documentation, dans lequel les responsables s&rsquo;engagent \u00e0 am\u00e9liorer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1855,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","footnotes":""},"categories":[2],"tags":[53],"class_list":{"0":"post-1004","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-articles","8":"tag-finanzas","9":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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