{"id":14208,"date":"2022-04-20T11:25:32","date_gmt":"2022-04-20T10:25:32","guid":{"rendered":"https:\/\/www.covalence.ch\/?p=14208"},"modified":"2022-04-20T11:25:34","modified_gmt":"2022-04-20T10:25:34","slug":"le-casse-tete-des-taxonomies-esg","status":"publish","type":"post","link":"https:\/\/www.covalence.ch\/index.php\/2022\/04\/20\/le-casse-tete-des-taxonomies-esg\/","title":{"rendered":"Le casse-t\u00eate des taxonomies ESG"},"content":{"rendered":"\n<p>Les listes d\u2019activit\u00e9s vertueuses et n\u00e9fastes en termes de durabilit\u00e9 sont bouscul\u00e9es par la guerre en Ukraine.<\/p>\n<p><a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/le-casse-t%C3%AAte-des-taxonomies-esg\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-14210 size-full\" src=\"https:\/\/www.covalence.ch\/wp-content\/uploads\/2022\/04\/casse-tetetaxonomiesESG.png\" alt=\"\" width=\"200\" height=\"130\" \/><\/a>La taxonomie est un des outils pr\u00e9vus par l\u2019Union Europ\u00e9enne (UE) et par d\u2019autres juridictions pour stimuler le d\u00e9veloppement de l\u2019\u00e9conomie verte et de l\u2019investissement durable (int\u00e9grant des crit\u00e8res environnementaux, sociaux et de gouvernance, ESG). Il s\u2019agit d\u2019\u00e9tablir des listes d\u2019activit\u00e9s \u00e9conomiques selon leur caract\u00e8re b\u00e9n\u00e9fique ou nuisible \u00e0 l\u2019environnement (taxonomie verte) et \u00e0 la soci\u00e9t\u00e9 (taxonomie sociale).<\/p>\n<p>Historiquement, certains courant de l\u2019investissement responsable se sont construits en s\u2019appuyant sur ce type de classifications. Ainsi, les exclusions sectorielles reposent sur l\u2019id\u00e9e que certaines activit\u00e9s et produits sont fondamentalement n\u00e9fastes (alcool, tabac, pornographie, jeux d\u2019argent et autres sin stocks, ou \u00abactions du p\u00e9ch\u00e9\u00bb). A l\u2019inverse, l\u2019investissement \u00e0 impact favorise des activit\u00e9s jug\u00e9es positives comme l\u2019agriculture biologique, le microcr\u00e9dit ou l\u2019acc\u00e8s \u00e0 la sant\u00e9 ; quant \u00e0 l\u2019investissement th\u00e9matique durable, il prise par exemple les cleantech, les \u00e9nergies renouvelables ou encore les technologies de traitement de l\u2019eau. <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/le-casse-t%C3%AAte-des-taxonomies-esg\" target=\"_blank\" rel=\"noopener\">Suite&#8230;<\/a><\/p>\n<p>Source: <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/le-casse-t%C3%AAte-des-taxonomies-esg\" target=\"_blank\" rel=\"noopener\">Covalence \/ allnews<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Les listes d\u2019activit\u00e9s vertueuses et n\u00e9fastes en termes de durabilit\u00e9 sont bouscul\u00e9es par la guerre en Ukraine. La taxonomie est un des outils pr\u00e9vus par l\u2019Union Europ\u00e9enne (UE) et par d\u2019autres juridictions pour stimuler le d\u00e9veloppement de l\u2019\u00e9conomie verte et de l\u2019investissement durable (int\u00e9grant des crit\u00e8res environnementaux, sociaux et de gouvernance, ESG). Il s\u2019agit d\u2019\u00e9tablir&hellip;","protected":false},"author":665,"featured_media":14210,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"wds_primary_category":0,"wds_primary_post_series":0,"footnotes":""},"categories":[2],"tags":[],"post_series":[],"class_list":["post-14208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/users\/665"}],"replies":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/comments?post=14208"}],"version-history":[{"count":1,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14208\/revisions"}],"predecessor-version":[{"id":14211,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14208\/revisions\/14211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media\/14210"}],"wp:attachment":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media?parent=14208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/categories?post=14208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/tags?post=14208"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/post_series?post=14208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}