{"id":14816,"date":"2023-08-24T11:14:16","date_gmt":"2023-08-24T10:14:16","guid":{"rendered":"https:\/\/www.covalence.ch\/?p=14816"},"modified":"2023-08-24T11:14:17","modified_gmt":"2023-08-24T10:14:17","slug":"lambition-verte-europeenne-au-defi-du-reel","status":"publish","type":"post","link":"https:\/\/www.covalence.ch\/index.php\/2023\/08\/24\/lambition-verte-europeenne-au-defi-du-reel\/","title":{"rendered":"L\u2019ambition verte europ\u00e9enne au d\u00e9fi du r\u00e9el"},"content":{"rendered":"\n<p>L\u2019UE adopte une version soft des normes ESRS, suscitant des inqui\u00e9tudes parmi les investisseurs et les ONG.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/l%E2%80%99ambition-verte-europ%C3%A9enne-au-d%C3%A9fi-du-r%C3%A9el\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"98\" class=\"alignright wp-image-14817\" style=\"width: 150px;\" src=\"https:\/\/www.covalence.ch\/wp-content\/uploads\/2023\/08\/esrs-launch.png\" alt=\"\"><\/a>L\u2019\u00e9t\u00e9 para\u00eet propice \u00e0 la publication de standards de durabilit\u00e9. Fin juin, l\u2019International Sustainability Standards Board (ISSB) publiait ses premi\u00e8res lignes directrices consacr\u00e9es \u00e0 la divulgation par les entreprises de donn\u00e9es relatives au climat<a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/l%E2%80%99ambition-verte-europ%C3%A9enne-au-d%C3%A9fi-du-r%C3%A9el#1\"><sup><strong>1<\/strong><\/sup><\/a>. Puis, fin juillet, la Commission europ\u00e9enne adoptait les normes europ\u00e9ennes d&#8217;information en mati\u00e8re de durabilit\u00e9 (European Sustainability Reporting Standards, ESRS).<\/p>\n\n\n\n<p>Les normes ESRS couvrent l\u2019ensemble des grands sujets environnementaux, sociaux et de gouvernance (ESG) consid\u00e9r\u00e9s en finance durable: climat, pollution, eau, biodiversit\u00e9, ressources, employ\u00e9s, fournisseurs, communaut\u00e9s, consommateurs, et conduite des affaires. Ces normes doivent \u00eatre utilis\u00e9es par les grandes entreprises et les soci\u00e9t\u00e9s cot\u00e9es en bourse pour divulguer les informations sur les risques et les opportunit\u00e9s d\u00e9coulant des questions sociales et environnementales, et sur l&#8217;impact de leurs activit\u00e9s sur les personnes et l&#8217;environnement. L\u2019objectif est d\u2019aider les investisseurs, les organisations de la soci\u00e9t\u00e9 civile, les consommateurs et les autres parties prenantes \u00e0 \u00e9valuer la performance des entreprises en mati\u00e8re de durabilit\u00e9, dans l\u2019esprit du pacte vert pour l&#8217;Europe (European green deal). <a href=\"https:\/\/www.allnews.ch\/content\/points-de-vue\/l%E2%80%99ambition-verte-europ%C3%A9enne-au-d%C3%A9fi-du-r%C3%A9el\" 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\/l%E2%80%99ambition-verte-europ%C3%A9enne-au-d%C3%A9fi-du-r%C3%A9el\" target=\"_blank\" rel=\"noreferrer noopener\">Covalence \/ allnews<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019UE adopte une version soft des normes ESRS, suscitant des inqui\u00e9tudes parmi les investisseurs et les ONG. L\u2019\u00e9t\u00e9 para\u00eet propice \u00e0 la publication de standards de durabilit\u00e9. Fin juin, l\u2019International Sustainability Standards Board (ISSB) publiait ses premi\u00e8res lignes directrices consacr\u00e9es \u00e0 la divulgation par les entreprises de donn\u00e9es relatives au climat1. Puis, fin juillet, la&hellip;<\/p>\n","protected":false},"author":665,"featured_media":14817,"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":2,"wds_primary_post_series":0,"footnotes":""},"categories":[2],"tags":[],"post_series":[],"class_list":["post-14816","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\/14816","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=14816"}],"version-history":[{"count":1,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14816\/revisions"}],"predecessor-version":[{"id":14818,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/posts\/14816\/revisions\/14818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media\/14817"}],"wp:attachment":[{"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/media?parent=14816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/categories?post=14816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/tags?post=14816"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/www.covalence.ch\/index.php\/wp-json\/wp\/v2\/post_series?post=14816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}