{"id":14810,"date":"2023-07-27T13:16:51","date_gmt":"2023-07-27T12:16:51","guid":{"rendered":"https:\/\/www.covalence.ch\/?p=14810"},"modified":"2023-07-27T13:16:52","modified_gmt":"2023-07-27T12:16:52","slug":"la-durabilite-une-question-de-valeur-ou-de-valeurs-2","status":"publish","type":"post","link":"https:\/\/www.covalence.ch\/index.php\/fr\/2023\/07\/27\/la-durabilite-une-question-de-valeur-ou-de-valeurs-2\/","title":{"rendered":"La durabilit\u00e9, une question de valeur ou de valeurs?"},"content":{"rendered":"\n<p>Globalement salu\u00e9e, la publication des premiers standards de l\u2019ISSB suscite des r\u00e9actions mitig\u00e9es en Europe.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/la-durabilit%C3%A9-une-question-de-valeur-ou-de-valeurs\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"98\" class=\"alignright wp-image-14808\" style=\"width: 150px;\" src=\"https:\/\/www.covalence.ch\/wp-content\/uploads\/2023\/07\/ISSB_launch.png\" alt=\"\"><\/a>\u00abLa durabilit\u00e9 n\u2019est plus une question de valeurs. C\u2019est une question de valeur.\u00bb Ces propos ont \u00e9t\u00e9 tenus fin juin par Emmanuel Faber, pr\u00e9sident du International Sustainability Standards Board (ISSB), dans le magazine Fortune. Emanation de l\u2019International Financial Reporting Standards (IFRS), organisme charg\u00e9 des normes comptables internationales, l\u2019ISSB vient de publier ses deux premiers standards de reporting de durabilit\u00e9, IFRS S1 et IFRS S2.<\/p>\n\n\n\n<p>Une question de valeur (au singulier), car l\u2019ambition de l\u2019ISSB est de fournir un mod\u00e8le uniforme de divulgation de donn\u00e9es de durabilit\u00e9 par les entreprises qui am\u00e8nera les investisseurs \u00e0 consid\u00e9rer ces donn\u00e9es comme des risques et des opportunit\u00e9s \u00e9conomiques et \u00e0 en tenir compte dans leurs d\u00e9cisions d\u2019investissement, ind\u00e9pendamment de leurs valeurs (au pluriel). Cette d\u00e9marche r\u00e9pond \u00e0 l\u2019appel des Etats membres du G20 et des organismes de surveillance des march\u00e9s boursiers (IOSCO).<\/p>\n\n\n\n<p>Dans un premier temps, l\u2019ISSB s\u2019est concentr\u00e9e sur les questions climatiques. Emmanuel Faber prend l\u2019exemple des voitures \u00e0 essence qui seront interdites dans l\u2019Union europ\u00e9enne et en Californie d\u00e8s 2035, car \u00e9mettrices de CO2. Lorsque les investisseurs sauront quelle part de l\u2019activit\u00e9 des fabricants d\u2019automobiles est concern\u00e9e par une telle interdiction, quelle part est \u00e0 risque, cela va changer la donne (\u00abgame changer\u00bb). Pour les investisseurs, c\u2019est une information de grande valeur. Et le pr\u00e9sident de l\u2019ISSB d\u2019imaginer les entreprises publier des avertissements climatiques sur le mod\u00e8le des avertissements sur les b\u00e9n\u00e9fices. Pr\u00e9sident de la fondation IFRS, Erkki Liikanen pense que ces nouvelles normes de divulgation de donn\u00e9es climatiques \u00abont le potentiel de faire bouger les prix du march\u00e9\u00bb. <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/la-durabilit%C3%A9-une-question-de-valeur-ou-de-valeurs\" target=\"_blank\" rel=\"noreferrer noopener\">Suite&#8230;<\/a><\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/la-durabilit%C3%A9-une-question-de-valeur-ou-de-valeurs\" target=\"_blank\" rel=\"noreferrer noopener\">Covalence \/ allnews<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Globalement salu\u00e9e, la publication des premiers standards de l\u2019ISSB suscite des r\u00e9actions mitig\u00e9es en Europe. \u00abLa durabilit\u00e9 n\u2019est plus une question de valeurs. C\u2019est une question de valeur.\u00bb Ces propos ont \u00e9t\u00e9 tenus fin juin par Emmanuel Faber, pr\u00e9sident du International Sustainability Standards Board (ISSB), dans le magazine Fortune. Emanation de l\u2019International Financial Reporting Standards&hellip;<\/p>\n","protected":false},"author":665,"featured_media":14808,"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":1720,"wds_primary_post_series":0,"footnotes":""},"categories":[1720],"tags":[],"post_series":[],"class_list":["post-14810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications-fr","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14810","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=14810"}],"version-history":[{"count":1,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14810\/revisions"}],"predecessor-version":[{"id":14811,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14810\/revisions\/14811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media\/14808"}],"wp:attachment":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media?parent=14810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/categories?post=14810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/tags?post=14810"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/post_series?post=14810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}