{"id":14386,"date":"2022-10-19T16:53:43","date_gmt":"2022-10-19T15:53:43","guid":{"rendered":"https:\/\/www.covalence.ch\/?p=14386"},"modified":"2022-10-19T16:53:45","modified_gmt":"2022-10-19T15:53:45","slug":"les-promesses-incertaines-de-la-materialite-simple","status":"publish","type":"post","link":"https:\/\/www.covalence.ch\/index.php\/2022\/10\/19\/les-promesses-incertaines-de-la-materialite-simple\/","title":{"rendered":"Les promesses incertaines de la mat\u00e9rialit\u00e9 simple"},"content":{"rendered":"\n<p>Rampe de lancement de la finance durable, l\u2019id\u00e9e de mat\u00e9rialit\u00e9 financi\u00e8re des facteurs ESG est mise au d\u00e9fi du r\u00e9el.<\/p>\n<p><a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/les-promesses-incertaines-de-la-mat%C3%A9rialit%C3%A9-simple\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-14384 size-full\" src=\"https:\/\/www.covalence.ch\/wp-content\/uploads\/2022\/10\/materialitesimple_plantessous.png\" alt=\"\" width=\"200\" height=\"130\" \/><\/a>En comptabilit\u00e9, la notion de \u00abmat\u00e9rialit\u00e9\u00bb qualifie les \u00e9l\u00e9ments importants ou significatifs devant appara\u00eetre dans les \u00e9tats financiers. Cette notion a \u00e9t\u00e9 recycl\u00e9e dans l\u2019univers de la finance durable. Elle s\u2019applique alors aux facteurs environnementaux, sociaux et de gouvernance (ESG) qui sont \u00e0 m\u00eame d\u2019influencer les r\u00e9sultats financiers d\u2019une entreprise et, partant, des investissements r\u00e9alis\u00e9s dans celle-ci. On parle ici de \u00abmat\u00e9rialit\u00e9 simple\u00bb.<\/p>\n<p>Dans les travaux pr\u00e9paratoires ayant d\u00e9bouch\u00e9 sur la cr\u00e9ation des Principes pour l\u2019investissement responsable (PRI) en 2006, les experts consult\u00e9s par les Nations Unies ont d\u00e9crit des exemples d\u2019enjeux ESG pouvant affecter la valeur actionnariale \u00e0 long terme, tels que le changement climatique ou la sant\u00e9 et la s\u00e9curit\u00e9 du personnel. Largement adopt\u00e9s aujourd\u2019hui, les PRI reposent sur la conviction qu\u2019un comportement vertueux, responsable, durable, est aussi rentable. Sur un mode gagnant-gagnant, la notion de mat\u00e9rialit\u00e9 est convoqu\u00e9e pour servir de courroie de transmission, de dispositif de couplage entre l\u2019\u00e9conomie et la gouvernance globale. <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/les-promesses-incertaines-de-la-mat%C3%A9rialit%C3%A9-simple\" target=\"_blank\" rel=\"noopener\">Suite&#8230;<\/a><\/p>\n<p>Source: <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/les-promesses-incertaines-de-la-mat%C3%A9rialit%C3%A9-simple\" target=\"_blank\" rel=\"noopener\">Covalence \/ allnews<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Rampe de lancement de la finance durable, l\u2019id\u00e9e de mat\u00e9rialit\u00e9 financi\u00e8re des facteurs ESG est mise au d\u00e9fi du r\u00e9el. En comptabilit\u00e9, la notion de \u00abmat\u00e9rialit\u00e9\u00bb qualifie les \u00e9l\u00e9ments importants ou significatifs devant appara\u00eetre dans les \u00e9tats financiers. Cette notion a \u00e9t\u00e9 recycl\u00e9e dans l\u2019univers de la finance durable. Elle s\u2019applique alors aux facteurs environnementaux,&hellip;","protected":false},"author":665,"featured_media":14384,"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-14386","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\/14386","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=14386"}],"version-history":[{"count":1,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14386\/revisions"}],"predecessor-version":[{"id":14387,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14386\/revisions\/14387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media\/14384"}],"wp:attachment":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media?parent=14386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/categories?post=14386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/tags?post=14386"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/post_series?post=14386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}