{"id":2060,"date":"2025-04-24T13:05:49","date_gmt":"2025-04-24T13:05:49","guid":{"rendered":"https:\/\/aplanet.org\/fr\/ressources\/?p=2060"},"modified":"2025-04-24T13:05:55","modified_gmt":"2025-04-24T13:05:55","slug":"la-sec-recule-sur-la-reglementation-climatique","status":"publish","type":"post","link":"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/","title":{"rendered":"La SEC recule sur la r\u00e9glementation climatique, mais les entreprises avancent"},"content":{"rendered":"\n<p>Le 27 mars 2025, <a href=\"https:\/\/www.sec.gov\/newsroom\/press-releases\/2025-58\">la Securities and Exchange Commission (SEC)<\/a> des \u00c9tats-Unis a annonc\u00e9 qu\u2019elle ne d\u00e9fendrait plus sa r\u00e8gle de divulgation climatique de 2024 devant les tribunaux. Ce retrait marque un tournant inattendu pour une norme qui devait aligner les exigences am\u00e9ricaines avec les standards mondiaux de transparence climatique.<\/p>\n\n\n\n<p>Mais sur le terrain, les entreprises ne suivent pas ce mouvement de recul.<\/p>\n\n\n\n<p>Au contraire, de nombreuses organisations choisissent de poursuivre\u2014voire d\u2019intensifier\u2014leurs <strong>rapports volontaires de durabilit\u00e9<\/strong>. Pourquoi\u202f? Parce que les <strong>risques financiers li\u00e9s au climat<\/strong> ne disparaissent pas avec une d\u00e9cision r\u00e9glementaire. Les entreprises tourn\u00e9es vers l\u2019avenir comprennent que publier leurs donn\u00e9es ESG n\u2019est plus une obligation : c\u2019est une <strong>opportunit\u00e9 strat\u00e9gique<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#En_quoi_consistait_la_regle_climatique_de_la_SEC\" >En quoi consistait la r\u00e8gle climatique de la SEC ?<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#Pourquoi_la_SEC_a_recule\" >Pourquoi la SEC a recul\u00e9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Les_entreprises_continuent_a_publier_leurs_donnees_ESG\" >Les entreprises continuent \u00e0 publier leurs donn\u00e9es ESG<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#1_Les_clients_attendent_des_preuves\" >1. Les clients attendent des preuves<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#2_Un_outil_de_gestion_des_risques\" >2. Un outil de gestion des risques<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#3_La_pression_des_investisseurs_reste_forte\" >3. La pression des investisseurs reste forte<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#4_Les_chaines_dapprovisionnement_imposent_la_transparence\" >4. Les cha\u00eenes d\u2019approvisionnement imposent la transparence<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#5_Le_talent_veut_du_sens\" >5. Le talent veut du sens<\/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\/la-sec-recule-sur-la-reglementation-climatique\/#6_Les_normes_internationales_simposent\" >6. Les normes internationales s\u2019imposent<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#La_publication_volontaire_un_levier_strategique\" >La publication volontaire : un levier strat\u00e9gique<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Renforcer_la_confiance\" >Renforcer la confiance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Attirer_des_financements_durables\" >Attirer des financements durables<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Se_preparer_aux_imprevus\" >Se pr\u00e9parer aux impr\u00e9vus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Prendre_une_longueur_davance\" >Prendre une longueur d\u2019avance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aplanet.org\/fr\/ressources\/la-sec-recule-sur-la-reglementation-climatique\/#Anticiper_plutot_que_subir\" >Anticiper plut\u00f4t que subir<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"En_quoi_consistait_la_regle_climatique_de_la_SEC\"><\/span><strong>En quoi consistait la r\u00e8gle climatique de la SEC ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ce projet de r\u00e9glementation s\u2019inscrit dans une d\u00e9cennie de recommandations progressives. Depuis 2010, la SEC encourageait les entreprises \u00e0 int\u00e9grer les risques climatiques dans leurs rapports financiers. En mars 2024, elle a franchi une \u00e9tape d\u00e9cisive en formalisant une r\u00e8gle qui exigeait :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La publication des <strong>\u00e9missions de GES de Scope 1 et 2<\/strong>, si jug\u00e9es pertinentes<\/li>\n\n\n\n<li>Une description des <strong>risques climatiques<\/strong> et de leur impact potentiel sur l\u2019activit\u00e9<\/li>\n\n\n\n<li>Des informations sur la <strong>gouvernance climatique<\/strong> et les objectifs environnementaux<\/li>\n<\/ul>\n\n\n\n<p>La r\u00e8gle s\u2019alignait sur les normes internationales (TCFD, CSRD), sans inclure le Scope 3. C\u2019\u00e9tait un premier pas important vers une <strong>strat\u00e9gie climat coh\u00e9rente et transparente<\/strong>.<\/p>\n\n\n\n<p>Mais le contexte politique a chang\u00e9 brusquement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pourquoi_la_SEC_a_recule\"><\/span><strong>Pourquoi la SEC a recul\u00e9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trois facteurs expliquent ce retrait : la pression judiciaire, les co\u00fbts per\u00e7us et une orientation politique diff\u00e9rente. En avril 2024, un recours collectif men\u00e9 par plusieurs \u00c9tats (Iowa et al. c\/ SEC) a provoqu\u00e9 la suspension volontaire de la r\u00e8gle. Puis, en 2025, l\u2019\u00e9lection de Donald Trump et la nomination de Mark Uyeda \u00e0 la t\u00eate de la SEC ont modifi\u00e9 la direction.<\/p>\n\n\n\n<p>Les causes principales :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Risques juridiques<\/strong> : les contestations mena\u00e7aient la cr\u00e9dibilit\u00e9 de l\u2019institution et bloquaient son action.<br><\/li>\n\n\n\n<li><strong>Complexit\u00e9 et co\u00fbts<\/strong> : certaines PME d\u00e9non\u00e7aient une mise en \u0153uvre trop lourde.<br><\/li>\n\n\n\n<li><strong>Changement d\u2019orientation politique<\/strong> : l\u2019administration actuelle privil\u00e9gie la d\u00e9r\u00e9glementation et rejette l\u2019intervention f\u00e9d\u00e9rale sur le climat.<\/li>\n<\/ul>\n\n\n\n<p>Mais une absence d\u2019obligation l\u00e9gale ne signifie pas une absence de pression \u00e9conomique ou soci\u00e9tale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Les_entreprises_continuent_a_publier_leurs_donnees_ESG\"><\/span><strong>Les entreprises continuent \u00e0 publier leurs donn\u00e9es ESG<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Malgr\u00e9 l\u2019abandon de la r\u00e8gle, de nombreuses entreprises choisissent de <strong>maintenir leur reporting volontaire<\/strong>. Et elles ont de solides raisons de le faire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Les_clients_attendent_des_preuves\"><\/span><strong>1. Les clients attendent des preuves<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les consommateurs privil\u00e9gient les marques align\u00e9es avec leurs valeurs. La <strong>transparence climatique<\/strong> renforce la confiance, et la confiance cr\u00e9e de la valeur. Afficher une strat\u00e9gie ESG claire devient un levier de diff\u00e9renciation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Un_outil_de_gestion_des_risques\"><\/span><strong>2. Un outil de gestion des risques<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Le climat est un risque business. Selon une \u00e9tude r\u00e9cente, <strong>89\u202f% des dirigeants<\/strong> consid\u00e8rent la durabilit\u00e9 comme essentielle \u00e0 leur strat\u00e9gie. Anticiper les chocs climatiques, r\u00e9glementaires ou r\u00e9putationnels devient une priorit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_La_pression_des_investisseurs_reste_forte\"><\/span><strong>3. La pression des investisseurs reste forte<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les march\u00e9s financiers n\u2019attendent pas les r\u00e9gulateurs. Les fonds, banques et assureurs engag\u00e9s vers le net z\u00e9ro demandent des <strong>rapports ESG volontaires<\/strong>, souvent li\u00e9s \u00e0 des financements conditionnels.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Les_chaines_dapprovisionnement_imposent_la_transparence\"><\/span><strong>4. Les cha\u00eenes d\u2019approvisionnement imposent la transparence<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les grands donneurs d\u2019ordre exigent des donn\u00e9es pr\u00e9cises sur les \u00e9missions de leurs fournisseurs. Sans <strong>donn\u00e9es ESG fiables<\/strong>, les entreprises risquent d\u2019\u00eatre exclues des cha\u00eenes d\u2019approvisionnement internationales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Le_talent_veut_du_sens\"><\/span><strong>5. Le talent veut du sens<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les nouvelles g\u00e9n\u00e9rations veulent travailler pour des entreprises \u00e0 impact. La transparence climatique attire des profils qualifi\u00e9s, motiv\u00e9s et engag\u00e9s.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Les_normes_internationales_simposent\"><\/span><strong>6. Les normes internationales s\u2019imposent<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u00eame si la SEC recule, d\u2019autres juridictions avancent. La <strong>CSRD europ\u00e9enne<\/strong>, notamment, impose une transparence renforc\u00e9e. Les entreprises internationales doivent s\u2019y conformer, sous peine de sanctions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"La_publication_volontaire_un_levier_strategique\"><\/span><strong>La publication volontaire : un levier strat\u00e9gique<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chez APLANET, nous accompagnons les organisations qui ont compris que les <strong>donn\u00e9es ESG<\/strong> sont bien plus qu\u2019un reporting : ce sont des <strong>actifs strat\u00e9giques<\/strong>.<\/p>\n\n\n\n<p>Publier volontairement ses risques climatiques, c\u2019est :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Renforcer_la_confiance\"><\/span><strong>Renforcer la confiance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les entreprises transparentes sont plus cr\u00e9dibles. Elles gagnent la fid\u00e9lit\u00e9 des clients et des partenaires, et renforcent leur <strong>r\u00e9putation de marque<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Attirer_des_financements_durables\"><\/span><strong>Attirer des financements durables<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les investisseurs pr\u00e9f\u00e8rent les entreprises \u00e0 gouvernance responsable. Le reporting ESG facilite l\u2019acc\u00e8s au capital, am\u00e9liore les conditions de financement et ouvre la porte aux fonds \u00e0 impact.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Se_preparer_aux_imprevus\"><\/span><strong>Se pr\u00e9parer aux impr\u00e9vus<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Un bon reporting inclut des analyses de sc\u00e9narios et des plans de transition. Ces outils aident \u00e0 \u00e9viter les chocs, \u00e0 mieux piloter et \u00e0 anticiper l\u2019\u00e9volution des march\u00e9s.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prendre_une_longueur_davance\"><\/span><strong>Prendre une longueur d\u2019avance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Les pionniers d\u2019aujourd\u2019hui seront les leaders de demain. En int\u00e9grant la <strong>strat\u00e9gie climat<\/strong> d\u00e8s maintenant, ils gagnent en agilit\u00e9, en performance et en comp\u00e9titivit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anticiper_plutot_que_subir\"><\/span><strong>Anticiper plut\u00f4t que subir<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Le retrait de la SEC n\u2019est pas une fin. C\u2019est un signal. Un signal qui appelle \u00e0 l\u2019action volontaire, \u00e0 l\u2019innovation strat\u00e9gique, et \u00e0 l\u2019adoption d\u2019<strong>outils ESG robustes<\/strong> pour piloter durablement la transformation de l\u2019entreprise.<\/p>\n\n\n\n<p><strong>Chez <a href=\"https:\/\/aplanet.org\/fr\/neutrality\/\">APLANET<\/a>, nous donnons \u00e0 nos clients les moyens d\u2019analyser, de structurer et de piloter leurs donn\u00e9es ESG en toute simplicit\u00e9\u2014afin de g\u00e9n\u00e9rer un impact positif, durable et mesurable.<\/strong><\/p>\n\n\n\n<p>Parce que la durabilit\u00e9 n\u2019est pas une contrainte. C\u2019est l\u2019avenir des entreprises performantes.<\/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>Le 27 mars 2025, la Securities and Exchange Commission (SEC) des \u00c9tats-Unis a annonc\u00e9 qu\u2019elle ne d\u00e9fendrait plus sa r\u00e8gle de divulgation climatique de 2024 devant les tribunaux. Ce retrait marque un tournant inattendu pour une norme qui devait aligner les exigences am\u00e9ricaines avec les standards mondiaux de transparence climatique. Mais sur le terrain, les [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2066,"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-2060","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\/ -->\n<title>La SEC recule sur la 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