{"id":2042,"date":"2025-02-27T08:40:00","date_gmt":"2025-02-27T08:40:00","guid":{"rendered":"https:\/\/aplanet.org\/fr\/ressources\/?p=2042"},"modified":"2025-02-27T08:40:09","modified_gmt":"2025-02-27T08:40:09","slug":"responsabilite-direction-des-entreprises-reporting-durabilite","status":"publish","type":"post","link":"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/","title":{"rendered":"Responsabilit\u00e9 de la direction des entreprises dans le reporting de durabilit\u00e9"},"content":{"rendered":"\n<p><strong>Les r\u00e9glementations ESG d\u00e9placent la responsabilit\u00e9 de la durabilit\u00e9 vers la direction des entreprises. Mais qu&rsquo;est-ce que cela signifie pour la strat\u00e9gie de d\u00e9veloppement durable ?<\/strong><\/p>\n\n\n\n<p>Qui est responsable de la strat\u00e9gie ESG dans votre entreprise ?<\/p>\n\n\n\n<p>Les r\u00e9glementations r\u00e9centes ont transf\u00e9r\u00e9 la responsabilit\u00e9 des entreprises \u00e0 leurs dirigeants. La Corporate Sustainability Reporting Directive (dite CSRD ou \u00ab\u00a0Directive sur les rapports de d\u00e9veloppement durable des entreprises\u00a0\u00bb en fran\u00e7ais), finalis\u00e9e en 2024, a introduit des sanctions pour la direction des entreprises, y compris des amendes et, dans certains pays de l&rsquo;UE, des peines de prison pour les cadres sup\u00e9rieurs.<\/p>\n\n\n\n<p>\u00c9tant donn\u00e9 le risque de cons\u00e9quences juridiques, il est essentiel que la direction des entreprises s&rsquo;implique activement dans la strat\u00e9gie ESG. Mais comment les dirigeants peuvent-ils contribuer au reporting de durabilit\u00e9 pour assurer la conformit\u00e9 ?<\/p>\n\n\n\n<p>Dans cet article, <a href=\"https:\/\/www.enhesa.com\/landing\/speaker-bureau-jin-wang\/\">Jin Wang<\/a>, experte Sustainability &amp; ESG chez Enhesa, analyse le cadre r\u00e9glementaire et son impact sur les entreprises, tandis que APLANET propose des strat\u00e9gies et des outils pour mettre en place une gestion ESG efficace.<\/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\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Naviguer_dans_la_CSRD_et_la_conformite_nationale\" >Naviguer dans la CSRD et la conformit\u00e9 nationale<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Obligations_legales_pour_la_direction_des_entreprises\" >Obligations l\u00e9gales pour la direction des entreprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Sanctions_en_cas_de_non-conformite\" >Sanctions en cas de non-conformit\u00e9<\/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\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Leadership_inclusif_la_cle_du_succes_ESG\" >Leadership inclusif : la cl\u00e9 du succ\u00e8s ESG<\/a><\/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\/responsabilite-direction-des-entreprises-reporting-durabilite\/#De_la_conformite_a_la_strategie_construire_un_cadre_ESG_resilient\" >De la conformit\u00e9 \u00e0 la strat\u00e9gie : construire un cadre ESG r\u00e9silient<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Outils_et_solutions_technologiques_pour_un_leadership_et_une_conformite_ESG_efficace\" >Outils et solutions technologiques pour un leadership et une conformit\u00e9 ESG efficace<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/#ESG_au-dela_de_la_reglementation_une_responsabilite_strategique\" >ESG : au-del\u00e0 de la r\u00e9glementation, une responsabilit\u00e9 strat\u00e9gique<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/fr\/ressources\/responsabilite-direction-des-entreprises-reporting-durabilite\/#Decouvrez_comment_APLANET_et_Enhesa_peuvent_vous_aider_a_renforcer_votre_strategie_ESG\" >D\u00e9couvrez comment APLANET et Enhesa peuvent vous aider \u00e0 renforcer votre strat\u00e9gie ESG.<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Naviguer_dans_la_CSRD_et_la_conformite_nationale\"><\/span>Naviguer dans la CSRD et la conformit\u00e9 nationale<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Alors que les parties prenantes mondiales exigent une plus grande transparence dans les pratiques des entreprises en mati\u00e8re de d\u00e9veloppement durable, la directive de l&rsquo;Union europ\u00e9enne relative aux rapports sur le d\u00e9veloppement durable des entreprises (CSRD) s&rsquo;est impos\u00e9e comme un cadre transformateur. Cette directive remplace la directive sur l&rsquo;information non financi\u00e8re (NFRD ou DPEF en France) et \u00e9largit son champ d&rsquo;application \u00e0 environ 50 000 entreprises europ\u00e9ennes et non europ\u00e9ennes op\u00e9rant dans l&rsquo;UE.&nbsp;<\/p>\n\n\n\n<p>Elle impose la publication d&rsquo;informations d\u00e9taill\u00e9es sur les questions environnementales, sociales et de gouvernance (ESG), telles que les \u00e9missions de gaz \u00e0 effet de serre, l&rsquo;\u00e9valuation de la double mat\u00e9rialit\u00e9, les objectifs de d\u00e9veloppement durable et les risques li\u00e9s au climat, le tout align\u00e9 sur les normes europ\u00e9ennes d&rsquo;information sur le d\u00e9veloppement durable (ESRS).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Obligations_legales_pour_la_direction_des_entreprises\"><\/span>Obligations l\u00e9gales pour la direction des entreprises<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>La CSRD impose des responsabilit\u00e9s sp\u00e9cifiques aux conseils d&rsquo;administration, aux superviseurs et aux dirigeants, notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Supervision strat\u00e9gique :<\/strong> Int\u00e9grer la durabilit\u00e9 dans la strat\u00e9gie d&rsquo;entreprise en fixant des objectifs mesurables et en garantissant l&rsquo;alignement avec l&rsquo;Accord de Paris et la Taxonomie de l&rsquo;UE.<\/li>\n\n\n\n<li><strong>Gestion des risques :<\/strong> Identifier et divulguer les risques de durabilit\u00e9 dans toute la cha\u00eene de valeur.<\/li>\n\n\n\n<li><strong>Engagement des parties prenantes :<\/strong> Impliquer les employ\u00e9s, les investisseurs et les communaut\u00e9s pour identifier les sujets mat\u00e9riels.<\/li>\n\n\n\n<li><strong>Reporting pr\u00e9cis et conformit\u00e9 :<\/strong> Garantir l&rsquo;exactitude des rapports ESG et les publier dans les d\u00e9lais impartis.<\/li>\n\n\n\n<li><strong>Pr\u00e9paration aux audits :<\/strong> Faciliter les audits externes pour valider les donn\u00e9es extra financi\u00e8res d\u00e9clar\u00e9es.<\/li>\n<\/ul>\n\n\n\n<p>Le non-respect de ces obligations peut entra\u00eener de graves cons\u00e9quences juridiques et financi\u00e8res.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sanctions_en_cas_de_non-conformite\"><\/span>Sanctions en cas de non-conformit\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>La Commission europ\u00e9enne exige que les sanctions soient \u00ab effectives, proportionn\u00e9es et dissuasives \u00bb. Alors que la CSRD fixe des normes \u00e0 l&rsquo;\u00e9chelle de l&rsquo;UE, les \u00c9tats membres sont charg\u00e9s de la transposer en droit national et d&rsquo;appliquer les sanctions. Cela a conduit \u00e0 des approches l\u00e9gislatives diff\u00e9rentes. <\/p>\n\n\n\n<p>Certains pays, comme la <strong>France et la Belgique<\/strong>, ont introduit des mesures d&rsquo;ex\u00e9cution sp\u00e9cifiques, tandis que d&rsquo;autres, comme <strong>l&rsquo;Italie, le Danemark, la Finlande et la Su\u00e8de<\/strong>, s&rsquo;appuient sur les sanctions existantes en cas de non-respect des r\u00e8gles relatives aux rapports annuels. <\/p>\n\n\n\n<p>Malgr\u00e9 ces diff\u00e9rences, la plupart des juridictions proposent des mesures punitives similaires, principalement sous la forme d&rsquo;amendes et, dans certains cas, de responsabilit\u00e9s p\u00e9nales :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amendes \u00e9lev\u00e9es :<\/strong> La France impose des <a href=\"https:\/\/www.enhesa.com\/resources\/article\/frances-transposition-of-the-csrd\/\">amendes allant jusqu&rsquo;\u00e0 75 000 \u20ac<\/a> pour les dirigeants entravant les v\u00e9rifications ESG. En Italie, les sanctions peuvent atteindre 150 000 \u20ac.<\/li>\n\n\n\n<li><strong>Responsabilit\u00e9 p\u00e9nale :<\/strong> En France, le non-respect des audits peut entra\u00eener jusqu&rsquo;\u00e0 cinq ans de prison. En Hongrie, les violations du reporting ESG peuvent conduire \u00e0 des peines allant jusqu&rsquo;\u00e0 trois ans d&#8217;emprisonnement.<\/li>\n<\/ul>\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=AVxigLKovDhrbv6zsyQOjBFxBMKeKuZ25sSeMeHNxSmj9mBZoDVFobe2%2FHw8%2FICojb41rjZAWcrFjD1w1i5uwj%2B0%2Bv4H%2FTmLLkhrAyXnSTuTHkOZ74pcQXhf99XSEy86%2Bxlx9WEXxtkpuIJu%2FO%2Fk%2F82%2BZbf8wZ2rJyjJT7mc476fSNQYerPJ2I3uNYEaHOrwEg%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=\"Leadership_inclusif_la_cle_du_succes_ESG\"><\/span>Leadership inclusif : la cl\u00e9 du succ\u00e8s ESG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>La CSRD a transform\u00e9 le reporting de durabilit\u00e9, imposant une gestion proactive pour \u00e9viter les sanctions et obtenir des avantages concurrentiels.<\/p>\n\n\n\n<p>Les entreprises leaders en ESG ne se contentent pas de respecter les r\u00e9glementations, elles am\u00e9liorent \u00e9galement leur r\u00e9putation et att\u00e9nuent les risques. Pour y parvenir, elles doivent adopter une approche strat\u00e9gique comprenant :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Engagement du leadership :<\/strong> Int\u00e9grer la durabilit\u00e9 dans la gouvernance d&rsquo;entreprise et la lier \u00e0 la r\u00e9mun\u00e9ration des cadres.<\/li>\n\n\n\n<li><strong>Collaboration transversale :<\/strong> Cr\u00e9er des comit\u00e9s ESG interfonctionnels impliquant la Finance, les Ressources Humaines, les Op\u00e9rations et la Supply Chain.<\/li>\n\n\n\n<li><strong>Reporting bas\u00e9 sur les donn\u00e9es :<\/strong> Utiliser des technologies avanc\u00e9es pour am\u00e9liorer la transparence et la prise de d\u00e9cision.<\/li>\n<\/ol>\n\n\n\n<p>Les entreprises qui investissent dans la gestion des donn\u00e9es ESG respecteront non seulement les exigences r\u00e9glementaires, mais renforceront \u00e9galement leur position sur le march\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"De_la_conformite_a_la_strategie_construire_un_cadre_ESG_resilient\"><\/span>De la conformit\u00e9 \u00e0 la strat\u00e9gie : construire un cadre ESG r\u00e9silient<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pour que l&rsquo;ESG ait un impact r\u00e9el, elle ne peut \u00eatre confin\u00e9e aux \u00e9quipes charg\u00e9es du d\u00e9veloppement durable ou de la conformit\u00e9 &#8211; elle n\u00e9cessite une collaboration \u00e0 l&rsquo;\u00e9chelle de l&rsquo;entreprise et un engagement actif de la part des parties prenantes:&nbsp;<\/p>\n\n\n\n<p>Pour y parvenir, les entreprises doivent:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Int\u00e9grer la durabilit\u00e9 dans la culture d&rsquo;entreprise :<\/strong> Formation et communication claire sur l&rsquo;ESG \u00e0 tous les niveaux.<\/li>\n\n\n\n<li><strong>Responsabiliser les employ\u00e9s :<\/strong> Encourager la participation active aux initiatives de durabilit\u00e9.<\/li>\n\n\n\n<li><strong>Renforcer le dialogue avec les investisseurs et les r\u00e9gulateurs :<\/strong> Maintenir une communication ouverte et transparente.<\/li>\n\n\n\n<li><strong>Impliquer les fournisseurs :<\/strong> \u00c9tendre les pratiques ESG \u00e0 toute la cha\u00eene de valeur.<\/li>\n<\/ul>\n\n\n\n<p>Une plateforme centralis\u00e9e de gestion ESG permet aux entreprises de recueillir des informations, de mesurer le sentiment des parties prenantes et de prendre des d\u00e9cisions \u00e9clair\u00e9es, en veillant \u00e0 ce que toutes les voix contribuent au succ\u00e8s de l&rsquo;ESG.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Outils_et_solutions_technologiques_pour_un_leadership_et_une_conformite_ESG_efficace\"><\/span>Outils et solutions technologiques pour un leadership et une conformit\u00e9 ESG efficace<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pour r\u00e9pondre aux exigences de reporting ESG et mener des actions significatives, les entreprises doivent s&rsquo;\u00e9quiper de solutions num\u00e9riques avanc\u00e9es. La technologie joue un r\u00f4le essentiel dans la rationalisation de la gestion des donn\u00e9es extra-financi\u00e8res, le renforcement de la transparence et l&rsquo;am\u00e9lioration de la prise de d\u00e9cision.<\/p>\n\n\n\n<p>Parmi les outils cl\u00e9s, on retrouve :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plateformes de gestion des donn\u00e9es ESG :<\/strong> Des solutions comme APLANET optimisent la collecte, la validation et le reporting ESG.<\/li>\n\n\n\n<li><strong>Outils d&rsquo;engagement des parties prenantes :<\/strong> Permettent d&rsquo;\u00e9valuer le sentiment des parties prenantes et de mener des enqu\u00eates.<\/li>\n\n\n\n<li><strong>Tableaux de bord ESG en temps r\u00e9el :<\/strong> Fournissent une vision claire des indicateurs cl\u00e9s de durabilit\u00e9.<\/li>\n\n\n\n<li><strong>Analyse ESG bas\u00e9e sur l&rsquo;IA :<\/strong> Automatise le reporting et fournit des insights strat\u00e9giques en temps r\u00e9el.<\/li>\n\n\n\n<li><strong>Solutions de conformit\u00e9 automatis\u00e9e :<\/strong> Assurent l&rsquo;alignement des rapports ESG avec les r\u00e9glementations et les audits.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ESG_au-dela_de_la_reglementation_une_responsabilite_strategique\"><\/span>ESG : au-del\u00e0 de la r\u00e9glementation, une responsabilit\u00e9 strat\u00e9gique<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Les entreprises doivent \u00eatre bien inform\u00e9es des derniers changements et mises \u00e0 jour des r\u00e9glementations en mati\u00e8re de durabilit\u00e9 afin de rester conformes aux exigences et d&rsquo;anticiper les prochaines tendances l\u00e9gislatives. De plus en plus, ces \u00e9volutions r\u00e9glementaires cherchent \u00e0 influencer et \u00e0 inciter les dirigeants d&rsquo;entreprise \u00e0 adopter une approche proactive et engag\u00e9e en mati\u00e8re de durabilit\u00e9.<\/p>\n\n\n\n<p>Cela signifie que l&rsquo;ESG ne se limite plus \u00e0 une simple conformit\u00e9 \u2014 elle devient une responsabilit\u00e9 de la direction des entreprises et une n\u00e9cessit\u00e9 strat\u00e9gique. Avec l&rsquo;\u00e9volution des r\u00e9glementations telles que la CSRD et la CSDDD qui renforcent la responsabilit\u00e9 des entreprises, les organisations doivent aller au-del\u00e0 du respect des exigences et int\u00e9grer proactivement l&rsquo;ESG dans leur strat\u00e9gie d&rsquo;entreprise.<\/p>\n\n\n\n<p>Tout commence par une compr\u00e9hension claire des exigences et des attentes en mati\u00e8re de durabilit\u00e9 applicables \u00e0 l&rsquo;entreprise, et se poursuit par une strat\u00e9gie de mise en \u0153uvre robuste, utilisant les bons outils pour encourager et soutenir l&rsquo;engagement \u00e0 tous les niveaux de l&rsquo;organisation.<\/p>\n\n\n\n<p>En engageant les parties prenantes \u00e0 tous les niveaux, en int\u00e9grant l&rsquo;ESG au plus haut niveau et en exploitant la technologie pour une prise de d\u00e9cision plus intelligente, les entreprises peuvent renforcer leur r\u00e9silience, accro\u00eetre la confiance du march\u00e9 et cr\u00e9er une valeur durable \u00e0 long terme. Celles qui traitent les donn\u00e9es extra financi\u00e8res avec la m\u00eame rigueur que les donn\u00e9es financi\u00e8res b\u00e9n\u00e9ficieront d\u2019un avantage concurrentiel dans un paysage de durabilit\u00e9 en constante \u00e9volution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Decouvrez_comment_APLANET_et_Enhesa_peuvent_vous_aider_a_renforcer_votre_strategie_ESG\"><\/span>D\u00e9couvrez comment APLANET et Enhesa peuvent vous aider \u00e0 renforcer votre strat\u00e9gie ESG.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.enhesa.com\/corporate-sustainability\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"588\" src=\"https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4-1024x588.png\" alt=\"\" class=\"wp-image-2044\" srcset=\"https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4-1024x588.png 1024w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4-300x172.png 300w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4-768x441.png 768w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4-1536x882.png 1536w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/Enhesa-logo-ampersandtext_Positive-Colour-STANDARD-4.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/aplanet.org\/fr\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"200\" src=\"https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png\" alt=\"\" class=\"wp-image-2045\" srcset=\"https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png 1000w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6-300x60.png 300w, https:\/\/aplanet.org\/fr\/ressources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6-768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\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>Les r\u00e9glementations ESG d\u00e9placent la responsabilit\u00e9 de la durabilit\u00e9 vers la direction des entreprises. Mais qu&rsquo;est-ce que cela signifie pour la strat\u00e9gie de d\u00e9veloppement durable ? Qui est responsable de la strat\u00e9gie ESG dans votre entreprise ? Les r\u00e9glementations r\u00e9centes ont transf\u00e9r\u00e9 la responsabilit\u00e9 des entreprises \u00e0 leurs dirigeants. La Corporate Sustainability Reporting Directive (dite [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2043,"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-2042","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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