{"id":1981,"date":"2024-07-30T23:59:00","date_gmt":"2024-07-30T23:59:00","guid":{"rendered":"https:\/\/aplanet.org\/fr\/ressources\/?p=1981"},"modified":"2024-07-24T13:55:09","modified_gmt":"2024-07-24T13:55:09","slug":"normes-esg-en-matiere-de-declaration-et-de-performance","status":"publish","type":"post","link":"https:\/\/aplanet.org\/fr\/ressources\/normes-esg-en-matiere-de-declaration-et-de-performance\/","title":{"rendered":"Les Normes ESG de D\u00e9claration et de Performance"},"content":{"rendered":"\n<p>Dans un contexte en constante \u00e9volution des normes environnementales, sociales et de gouvernance (ESG), il est n\u00e9cessaire de faire la distinction entre les standards ax\u00e9s principalement sur la d\u00e9claration, tels que la <a href=\"https:\/\/aplanet.org\/fr\/csrd\/\">directive sur les rapports de durabilit\u00e9 des entreprises (CSRD)<\/a>, et les standards ax\u00e9s sur la performance, tels que la certification B Corp. <a href=\"https:\/\/aplanet.org\/resources\/disclosure-vs-performance-esg-standards-with-carlota-de-paula-coelho-from-b-lab-efrag-atalk-28\/\">Carlota de Paula Coelho<\/a>, Senior Policy Manager chez B Lab et Membre du groupe d&rsquo;experts techniques sur les normes europ\u00e9ennes de reporting en mati\u00e8re de d\u00e9veloppement durable au sein de l\u2019EFRAG (EFRAG TEG), nous aide \u00e0 clarifier ces diff\u00e9rences et propose des recommandations pratiques pour les entreprises.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 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\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Normes_ESG_de_Declaration\" >Normes ESG de D\u00e9claration<\/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\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Normes_ESG_de_Performance\" >Normes ESG de Performance<\/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\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Les_Avantages_de_la_Certification_B_Corp\" >Les Avantages de la Certification B Corp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/fr\/ressources\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Conseils_pratiques_de_mise_en_oeuvre_des_normes_ESG\" >Conseils pratiques de mise en \u0153uvre des normes ESG<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/fr\/ressources\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Evaluation_de_la_Materialite\" >\u00c9valuation de la Mat\u00e9rialit\u00e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/fr\/ressources\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Collecte_et_Consolidation_des_Donnees_ESG\" >Collecte et Consolidation des Donn\u00e9es ESG<\/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\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Engagement_des_Parties_Prenantes\" >Engagement des Parties Prenantes<\/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\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Amelioration_Continue\" >Am\u00e9lioration Continue<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/fr\/ressources\/normes-esg-en-matiere-de-declaration-et-de-performance\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Normes_ESG_de_Declaration\"><\/span><strong>Normes ESG de D\u00e9claration<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les normes de d\u00e9claration, telles que la CSRD, donnent la priorit\u00e9 \u00e0 la <strong>transparence et \u00e0 la responsabilisation<\/strong>. La CSRD \u00e9tend la directive sur les rapports non financiers (NFRD) en exigeant une publication plus compl\u00e8te des activit\u00e9s, des risques et des opportunit\u00e9s li\u00e9s \u00e0 l&rsquo;ESG. \u00c0 partir de 2024, la directive sera appliqu\u00e9e par \u00e9tapes et couvrira un plus grand nombre d&rsquo;entreprises au fil du temps, y compris les petites et moyennes entreprises (PME).<\/p>\n\n\n\n<p>Carlota de Paula Coelho souligne que la directive vise \u00e0 harmoniser les rapports ESG dans toute l&rsquo;Europe, ce qui permettra aux entreprises de s&rsquo;y conformer plus facilement et aux parties prenantes d&rsquo;\u00e9valuer la performance des entreprises en mati\u00e8re de d\u00e9veloppement durable.La directive impose l&rsquo;utilisation des <a href=\"https:\/\/aplanet.org\/fr\/ressources\/esrs\/\">normes europ\u00e9ennes de reporting sur le d\u00e9veloppement durable (ESRS)<\/a>, qui couvrent un large \u00e9ventail de sujets environnementaux, sociaux et de gouvernance.\u00a0<\/p>\n\n\n\n<p>Les entreprises sont cens\u00e9es proc\u00e9der \u00e0 une analyse de double mat\u00e9rialit\u00e9, en tenant compte \u00e0 la fois de l&rsquo;impact de leurs activit\u00e9s commerciales sur la soci\u00e9t\u00e9 et l&rsquo;environnement (perspective \u00ab\u00a0inside-out\u00a0\u00bb) et des risques et opportunit\u00e9s financiers d\u00e9coulant des questions de durabilit\u00e9 (perspective \u00ab\u00a0outside-in\u00a0\u00bb).<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-147936144661\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"147936144661\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLItTbHSBCQxm%2BEsoPM5QY%2FnRYA%2FEPUQtfd3V0uOt%2Bd8tFJ42wefHgWpRzowAUD581EfdVi75pd9mngv9NNH3Dhq4ptbfXwiUBonOM%2BKT%2BRVXmvYMwppDblfOsqPoAa7lp%2FoLvhNsUdL3a2nadkbG2XlqDgn899UmCGyRxD3H7NBrofEFzezcOSXNitHBQ%3D%3D&#038;webInteractiveContentId=147936144661&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"bannerWeb_FR-1\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-147936144661.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Normes_ESG_de_Performance\"><\/span><strong>Normes ESG de Performance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>En revanche, les normes de performance telles que la certification B Corp se concentrent sur <strong>l&rsquo;impact et les r\u00e9sultats r\u00e9els des activit\u00e9s d&rsquo;une entreprise<\/strong>. La certification B Corp \u00e9value les entreprises sur la base de leurs performances sociales et environnementales, de leur responsabilit\u00e9 et de leur transparence. Les entreprises doivent r\u00e9pondre \u00e0 des normes rigoureuses et subir une \u00e9valuation approfondie pour obtenir le statut B Corp, qui signifie un niveau \u00e9lev\u00e9 d&rsquo;engagement en faveur de la durabilit\u00e9 et de la responsabilit\u00e9 sociale.&nbsp;<\/p>\n\n\n\n<p>Carlota explique que la <a href=\"https:\/\/www.bcorporation.net\/en-us\/certification\/\">certification B Corp<\/a> sert de marqueur de l&rsquo;engagement ESG pour les consommateurs et les investisseurs, en mettant en \u00e9vidence les entreprises qui excellent dans l&rsquo;obtention de r\u00e9sultats environnementaux et sociaux positifs. Cette certification permet non seulement d&rsquo;\u00e9valuer les performances actuelles, mais aussi d&rsquo;encourager l&rsquo;am\u00e9lioration continue et l&rsquo;innovation en mati\u00e8re de pratiques durables. Les entreprises certifi\u00e9es B Corp doivent modifier leur cadre juridique afin d&rsquo;\u00e9quilibrer les int\u00e9r\u00eats des parties prenantes et des actionnaires, garantissant ainsi un engagement \u00e0 long terme en faveur d&rsquo;un impact positif (<a href=\"https:\/\/bcorporation.eu\/news_article\/b-lab-europe-joins-coalition-to-preserve-the-integrity-and-the-ambition-of-european-sustainability-reporting-standards-esrs\/\">B Lab Europe<\/a>).<\/p>\n\n\n\n<p>La certification B Corp \u00e9value les entreprises dans cinq cat\u00e9gories : la gouvernance, les employ\u00e9s, la communaut\u00e9, l&rsquo;environnement et les clients. Cette \u00e9valuation compl\u00e8te inclut des politiques de r\u00e9duction des \u00e9missions de carbone, de promotion de la diversit\u00e9 et de pr\u00e9vention de la corruption, entre autres crit\u00e8res. Carlota pr\u00e9cise : \u00ab\u00a0Nous recommandons une conduite \u00e0 adopter. Notre message est le suivant : si vous ne faites pas ceci, si vous ne faites pas cela, vous ne pouvez pas obtenir la certification B Corp\u00a0\u00bb. Cela souligne l&rsquo;accent mis par B Corp sur les performances et les r\u00e9sultats r\u00e9els.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Les_Avantages_de_la_Certification_B_Corp\"><\/span><strong>Les Avantages de la Certification B Corp<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Am\u00e9lioration de la R\u00e9silience<\/strong> : Les entreprises certifi\u00e9es B Corp sont reconnues pour leur r\u00e9silience face aux \u00e9v\u00e9nements perturbateurs. Selon une \u00e9tude de Deloitte, les entreprises qui concilient les besoins de toutes les parties prenantes s&rsquo;adaptent plus rapidement aux changements, ce qui renforce leur stabilit\u00e9 globale.<\/li>\n\n\n\n<li><strong>Meilleur Attrait pour les Investisseurs<\/strong> : Les investisseurs sont plus enclins \u00e0 soutenir les entreprises ayant adopt\u00e9 des pratiques ESG robustes. La certification B Corp garantit aux investisseurs qu&rsquo;une entreprise est engag\u00e9e dans des pratiques durables et \u00e9thiques, ce qui va dans le sens de la tendance croissante \u00e0 l&rsquo;investissement responsable.<\/li>\n\n\n\n<li><strong>Int\u00e9r\u00eats et R\u00e9tention des Talents <\/strong>: \u00catre une B Corp permet d&rsquo;attirer des employ\u00e9s motiv\u00e9s par un but pr\u00e9cis. Une \u00e9tude de LinkedIn a montr\u00e9 que les entreprises engag\u00e9es dans une d\u00e9marche de d\u00e9veloppement durable connaissent des taux d&rsquo;engagement et de fid\u00e9lisation plus \u00e9lev\u00e9s, car les employ\u00e9s appr\u00e9cient de travailler pour des entreprises qui ont un impact positif.<\/li>\n\n\n\n<li><strong>Alignement sur les Valeurs des Clients<\/strong> : Les consommateurs sont de plus en plus d\u00e9sireux de soutenir les entreprises qui font preuve d&rsquo;un engagement en mati\u00e8re de responsabilit\u00e9 sociale et environnementale. La certification B Corp indique aux consommateurs qu&rsquo;une entreprise donne la priorit\u00e9 \u00e0 ces valeurs, ce qui peut favoriser les ventes et la fid\u00e9lisation de la client\u00e8le.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conseils_pratiques_de_mise_en_oeuvre_des_normes_ESG\"><\/span><strong>Conseils pratiques de mise en \u0153uvre<\/strong> <strong>des normes ESG<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Evaluation_de_la_Materialite\"><\/span><strong>\u00c9valuation de la Mat\u00e9rialit\u00e9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Carlota conseille aux entreprises de commencer par une analyse de leur mat\u00e9rialit\u00e9, en identifiant les principaux domaines d&rsquo;impact et en hi\u00e9rarchisant les efforts de reporting. Cela implique de cartographier les parties prenantes, de comprendre les relations commerciales et d&rsquo;\u00e9valuer les impacts, les risques et les opportunit\u00e9s r\u00e9els et potentiels. Pour les normes de performance telles que B Corp, cela signifie qu&rsquo;il faut se concentrer sur les domaines dans lesquels l&rsquo;entreprise peut apporter des contributions positives significatives, telles que l&rsquo;engagement communautaire, le bien-\u00eatre des employ\u00e9s et la gestion de l&rsquo;environnement.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042984\"\n  style=\"max-width:100%; max-height:100%; width:1090px;height:190px\" data-hubspot-wrapper-cta-id=\"127055042984\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLKmJsZ%2FYG7WP5PBUDsXRa3PtNF0v2EK4s96hx85XcvuXbfhnQ6k3930EhcDcOJG1npUHN7zQa2lq7caJgULOcVO9Q4a4pLMK6Ht4MbIiYsvzdefZR%2FGAjfJlpZWBrvuy%2FVSw2IwLxOFbQkPE%2B5%2Bu82tU0i1PRH1gPmUHGHOzFpGFt5bCscaaLB3AjuvFYTsqo4OTy72uQ%3D%3D&#038;webInteractiveContentId=127055042984&#038;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"DoubleMateriality_FR\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042984.png\" style=\"height: 100%; width: 100%; object-fit: fill\"\n      onerror=\"this.style.display='none'\" \/>\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Collecte_et_Consolidation_des_Donnees_ESG\"><\/span><strong>Collecte et Consolidation des Donn\u00e9es<\/strong> <strong>ESG<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>En exploitant les donn\u00e9es disponibles et en les int\u00e9grant dans les processus de prise de d\u00e9cision, on peut am\u00e9liorer l&rsquo;efficacit\u00e9 des strat\u00e9gies de d\u00e9claration et de performance. En ce qui concerne les normes de performance, il est imp\u00e9ratif de collecter des donn\u00e9es qui t\u00e9moignent d&rsquo;am\u00e9liorations tangibles des param\u00e8tres ESG, telles que la r\u00e9duction des \u00e9missions de carbone, l&rsquo;augmentation de la satisfaction des employ\u00e9s et l&rsquo;am\u00e9lioration de la transparence de la cha\u00eene d&rsquo;approvisionnement. Carlota conseille : \u00ab\u00a0Essayez d&rsquo;avoir une tr\u00e8s bonne compr\u00e9hension de vos parties prenantes. Qui sont-elles, qu&rsquo;attendent-elles de vous et comment les affectez-vous ?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engagement_des_Parties_Prenantes\"><\/span><strong>Engagement des Parties Prenantes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Un engagement concret des parties prenantes est un point essentiel, tant pour les normes de d\u00e9claration que pour les normes de performance. Pour les normes de performance, il s&rsquo;agit d&rsquo;impliquer activement les employ\u00e9s, les clients et les membres de la communaut\u00e9 dans les d\u00e9marches de d\u00e9veloppement durable de l&rsquo;entreprise. Un feedback r\u00e9gulier et une communication transparente peuvent contribuer \u00e0 instaurer la confiance et \u00e0 favoriser l&rsquo;am\u00e9lioration continue.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amelioration_Continue\"><\/span><strong>Am\u00e9lioration Continue<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les normes de performance telles que B Corp mettent l&rsquo;accent sur l&rsquo;am\u00e9lioration continue. Les entreprises doivent se fixer des objectifs ambitieux, suivre les progr\u00e8s accomplis et mettre r\u00e9guli\u00e8rement \u00e0 jour leurs strat\u00e9gies en fonction des donn\u00e9es de performance et du feedback des parties prenantes. Ce processus interactif permet aux entreprises non seulement d&rsquo;atteindre, mais aussi de d\u00e9passer les objectifs de d\u00e9veloppement durable au fil du temps. Carlota fait remarquer : \u00ab\u00a0Formuler un plan d&rsquo;action pour les am\u00e9liorations&#8230; afin de tirer parti de ce processus et de d\u00e9terminer o\u00f9 j&rsquo;ai le plus de marge de man\u0153uvre pour m&rsquo;am\u00e9liorer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Comprendre les diff\u00e9rences entre les normes ESG de d\u00e9claration et de performance aide les entreprises \u00e0 mener \u00e0 bien leur d\u00e9marche en mati\u00e8re de d\u00e9veloppement durable. Alors que les normes de d\u00e9claration telles que la CSRD mettent l&rsquo;accent sur la transparence et la conformit\u00e9 r\u00e9glementaire, les normes de performance telles que la certification B Corp mettent l&rsquo;accent sur les r\u00e9sultats tangibles et l&rsquo;am\u00e9lioration continue. En int\u00e9grant les enseignements des deux approches, les entreprises peuvent d\u00e9velopper des strat\u00e9gies ESG performantes qui ont un impact positif et renforcent la confiance des parties prenantes.<\/p>\n\n\n\n<p>Pour plus de d\u00e9tails et d&rsquo;informations, regardez ou \u00e9coutez <a href=\"https:\/\/smartlink2.metricool.com\/public\/smartlink\/atalk28\">l&rsquo;interview compl\u00e8te de Carlota de Paula Coelho<\/a>.<\/p>\n\n\n\n<p>Rejoignez les nouveaux leaders de l&rsquo;impact et transformez votre reporting et votre performance ESG avec APLANET. <\/p>\n\n\n\n<p>Pour en savoir plus sur la fa\u00e7on dont nous pouvons vous aider dans votre d\u00e9marche vers plus de durabilit\u00e9, <a href=\"https:\/\/aplanet.org\/fr\/demander-une-demo\/\">r\u00e9servez une d\u00e9mo d\u00e8s maintenant<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"color:#000000\" class=\"tadv-color\">Abonnez-vous \u00e0 notre centre de ressources pour vous tenir inform\u00e9 des derni\u00e8res tendances du secteur.<\/span><\/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>Dans un contexte en constante \u00e9volution des normes environnementales, sociales et de gouvernance (ESG), il est n\u00e9cessaire de faire la distinction entre les standards ax\u00e9s principalement sur la d\u00e9claration, tels que la directive sur les rapports de durabilit\u00e9 des entreprises (CSRD), et les standards ax\u00e9s sur la performance, tels que la certification B Corp. Carlota [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1982,"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":[60,64,26,97],"class_list":{"0":"post-1981","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-articles","8":"tag-developpement-durable","9":"tag-durabilite","10":"tag-esg","11":"tag-gouvernance","12":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les Normes ESG de D\u00e9claration et de 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