{"id":1905,"date":"2022-07-05T11:27:17","date_gmt":"2022-07-05T09:27:17","guid":{"rendered":"http:\/\/aurexia.com\/insights\/?p=1905"},"modified":"2023-05-02T18:29:27","modified_gmt":"2023-05-02T16:29:27","slug":"standards-reporting-esg-juillet-2022","status":"publish","type":"post","link":"https:\/\/aurexia.com\/insights\/standards-reporting-esg-juillet-2022\/","title":{"rendered":"CSRD, quid des standards du nouveau reporting extra-financier"},"content":{"rendered":"\n

Depuis la\u00a0NFRD\u00a0<\/strong>(Non Financial\u00a0Reporting\u00a0Directive), les entreprises r\u00e9pondant \u00e0 certains seuils (> 500\u00a0employ\u00e9s\u00a0<\/strong>notamment) doivent publier\u00a0<\/strong>un\u00a0reporting\u00a0extra-financier\u00a0<\/strong>afin de\u00a0quantifier leur impact ESG<\/strong>.\u00a0Cependant un probl\u00e8me persiste : la directive NFRD a introduit une\u00a0centaine d\u2019indicateurs extra-financiers<\/strong>\u00a0sans \u00e9tablir de m\u00e9thodologie harmonis\u00e9e\u00a0<\/strong>pour quantifier l\u2019impact ESG des entreprises qui y\u00a0sont assujetties. Ainsi, chaque entreprise est libre d\u2019adopter sa propre m\u00e9thodologie pour calculer son\u00a0impact ESG.\u00a0\u200b<\/p>\n\n\n\n

C\u2019est pourquoi, en 2020, la Commission europ\u00e9enne a lanc\u00e9 une initiative visant \u00e0 d\u00e9velopper de\u00a0nouvelles normes europ\u00e9ennes de\u00a0reporting extra-financier\u00a0en mati\u00e8re de d\u00e9veloppement durable\u00a0<\/strong>et devant, \u00e0 terme,\u00a0remplacer la\u00a0NFRD\u00a01<\/strong>. Cela fut motiv\u00e9 par le d\u00e9sir de\u00a0lutter contre\u00a0 le greenwashing<\/strong>\u00a0via l\u2019\u00e9largissement et\u00a0le renforcement du cadre r\u00e9glementaire\u00a0<\/strong>appliqu\u00e9 au\u00a0reporting\u00a0ESG. Cela s\u2019est \u00e9galement av\u00e9r\u00e9\u00a0n\u00e9cessaire au regard des exigences des derni\u00e8res r\u00e9glementations de l’UE comme la Taxonomie et la\u00a0SFDR (Sustainable\u00a0Finance Disclosure\u00a0Regulation), afin d\u2019assurer une\u00a0coh\u00e9rence globale en mati\u00e8re de\u00a0reporting\u00a0ESG<\/strong>. C\u2019est le 21 avril 2021 que la Commission europ\u00e9enne a approuv\u00e9 cette nouvelle directive,\u00a0prenant le nom de\u00a0CSRD<\/strong>\u00a0(Corporate\u00a0Sustainability\u00a0Reporting\u00a0Directive). Le reporting qui en d\u00e9coule porte commun\u00e9ment le nom de \u00ab\u00a0reporting extra-financier CSRD\u00a0\u00bb.<\/p>\n\n\n\n

En parall\u00e8le, une initiative au niveau international a \u00e9merg\u00e9, en r\u00e9ponse notamment aux demandes des dirigeants du G20 <\/strong>et de l\u2019IOSCO<\/strong> (International Organization of Securities Commissions) d\u2019\u00e9tablir un standard mondial unique de <\/strong>reporting<\/strong> ESG<\/strong>. C\u2019est la fondation IFRS <\/strong>(International Financial Reporting Standards), connue pour ses normes comptables, qui s\u2019est engag\u00e9e dans ces travaux.\u200b<\/p>\n\n\n\n

Quels sont pr\u00e9cis\u00e9ment les objectifs de ces deux initiatives de standards ? Comportent-ils des diff\u00e9rences ? Quid de l\u2019applicabilit\u00e9 au sein des entreprises europ\u00e9ennes ? \u200b<\/p>\n\n\n\n

Faisons un tour d\u2019horizon des standards de reporting ESG.<\/p>\n\n\n\n

DEUX STANDARDS, UNE MEME FINALITE D\u2019HARMONISATION<\/strong>\u200b<\/p>\n\n\n\n

La directive\u00a0CSRD,<\/strong>\u00a0l\u2019un des piliers de la\u00a0nouvelle strat\u00e9gie de Finance durable de l\u2019Union europ\u00e9enne,<\/strong>\u00a0sera\u00a0applicable \u00e0 partir de 2024. Cette directive a pour objectif de renforcer la transparence et les exigences\u00a0en mati\u00e8re de\u00a0reporting\u00a0extra-financier des entreprises europ\u00e9ennes. Elle\u00a0\u00e9tend le p\u00e9rim\u00e8tre\u00a0d\u2019application de la directive NFRD<\/strong>\u00a0et\u00a0am\u00e9liore la transparence\u00a0<\/strong>quant \u00e0 l\u2019int\u00e9gration des crit\u00e8res ESG dans\u00a0les strat\u00e9gies des entreprises, pour \u00e0 la fois\u00a0faciliter les choix d\u2019investissement\u00a0<\/strong>des soci\u00e9t\u00e9s financi\u00e8res,\u00a0inciter les entreprises \u00e0\u00a0approfondir leurs analyses des enjeux ESG\u00a0<\/strong>auxquels elles sont soumises, et\u00a0\u00e9viter\u00a0le greenwashing<\/strong>.\u200b<\/p>\n\n\n\n

\u200bC’est donc l’EFRAG<\/strong>\u00a0(European\u00a0Financial\u00a0Reporting\u00a0Advisory Group<\/a>) qui fut mandat\u00e9 pour d\u00e9finir les\u00a0nouvelles normes europ\u00e9ennes de\u00a0reporting\u00a0ESG appel\u00e9es\u00a0ESRS<\/strong>\u00a0(European\u00a0Sustainability\u00a0Reporting\u00a0Standards) et qui seront la cl\u00e9 de vo\u00fbte de cette directive.\u00a0\u200b<\/p>\n\n\n\n

Au niveau international, c\u2019est la fondation IFRS<\/strong> qui fut charg\u00e9e, \u00e0 la m\u00eame p\u00e9riode, d\u2019\u00e9laborer de nouvelles normes afin de standardiser, \u00e0 un niveau international, le <\/strong>reporting<\/strong> en mati\u00e8re de <\/strong>d\u00e9veloppement durable<\/strong>. Cela fait notamment \u00e9cho \u00e0 un communiqu\u00e9 de l\u2019IOSCO <\/strong>1<\/strong> <\/strong>qui mettait en avant \u00ab un besoin urgent de standards de <\/em>reporting<\/em> extra-financier coh\u00e9rents, comparables et fiables au niveau <\/em>international <\/em>\u00bb.\u200b<\/p>\n\n\n\n

C\u2019est dans ce contexte que l’ISSB<\/strong> (International Sustainability Standards Board) fut cr\u00e9\u00e9 par la fondation IFRS et fut charg\u00e9 de d\u00e9finir les nouvelles normes internationales de reporting ESG appel\u00e9es ISS<\/strong> (International Sustainability Standards). Celles-ci se basent principalement sur les recommandations de la TCFD<\/strong> (Task Force on Climate-related Financial Disclosures) et des standards du SASB<\/strong> (Sustainability Accounting Standards Board). <\/p>\n\n\n\n

DIFFERENCES CLES ENTRE LES FUTURS STANDARDS DE REPORTING ESG EUROPEEN (ESRS) ET INTERNATIONAL (ISS)<\/strong>\u200b<\/p>\n\n\n\n

Toutes les grandes entreprises dans le monde connaissent les diff\u00e9rentes normes dites \u00ab IFRS \u00bb, destin\u00e9es \u00e0 standardiser la pr\u00e9sentation des donn\u00e9es comptables \u00e9chang\u00e9es au niveau international depuis 2005. En revanche, la fondation IFRS a du renforcer son expertise dans le domaine ESG <\/strong>en rassemblant notamment les forces conjointes du CDSB<\/strong> (Climate Disclosure Standards Board) et du VRF<\/strong> (Value Reporting Foundation) au sein de l\u2019ISSB qu\u2019elle a cr\u00e9\u00e9 en 2021.  Ainsi, l\u2019ISSB cible principalement, \u00e0 travers ses normes \u00ab ISS \u00bb<\/strong>, la mat\u00e9rialit\u00e9 financi\u00e8re des risques climatiques qui pourraient affecter les <\/strong>investisseurs <\/strong>(mat\u00e9rialit\u00e9 dite \u00ab simple \u00bb). D\u2019ailleurs, tout comme les normes comptables IFRS, l\u2019ISSB d\u00e9finit des principes plut\u00f4t que des r\u00e8gles strictes<\/strong>. Cela s\u2019explique notamment par le fait que ces <\/strong>principes reposent sur des recommandations <\/strong>\u00e0 l\u2019international plut\u00f4t que sur des r\u00e9glementations contraignantes (comme c\u2019est le cas en Europe). Enfin, l\u2019application de ces standards se d\u00e9cidera \u00e0 un <\/strong>niveau national (comme pour les normes IFRS)<\/strong>. \u200b<\/p>\n\n\n\n

De son c\u00f4t\u00e9, au travers de l\u2019instauration des nouvelles\u00a0normes ESRS qui deviendront obligatoires en\u00a02024 pour un panel tr\u00e8s important de soci\u00e9t\u00e9s europ\u00e9ennes pour le reporting extra-financier CSRD<\/strong>, la\u00a0Commission europ\u00e9enne veut mettre en avant le concept de\u00a0double mat\u00e9rialit\u00e9<\/strong>. Cela implique la prise\u00a0en compte des risques ESG encourus par les entreprises, mais\u00a0\u00e9galement de l\u2019impact de leurs activit\u00e9s\u00a0sur leur environnement et \u00e9cosyst\u00e8me<\/strong>. Ce second point est essentiel pour pouvoir mesurer les\u00a0progr\u00e8s\u00a0et l\u2019alignement des entreprises avec les objectifs de d\u00e9carbonation\u00a01\u00a0<\/strong>afin de limiter le r\u00e9chauffement\u00a0climatique global \u00e0 1,5\u00b0C. Par ailleurs, les normes ESRS prennent en compte non seulement les risques\u00a0et impacts sur le climat, mais \u00e9galement ceux li\u00e9s aux ressources hydriques, \u00e0 la biodiversit\u00e9 ou en lien\u00a0avec les droits de l\u2019Homme par exemple.\u200b<\/p>\n\n\n\n

Afin d\u2019am\u00e9liorer la\u00a0comparabilit\u00e9 et la transparence \u00e0 travers le monde<\/strong>, ces deux normes pour le reporting extra-financier CSRD devront \u00eatre\u00a0\u00e9labor\u00e9es de mani\u00e8re coordonn\u00e9e pour \u00e9viter toute divergence. C’est pourquoi, l’ISSB a annonc\u00e9, en\u00a0avril 2022, la formation d’un\u00a0groupe de travail pour am\u00e9liorer la compatibilit\u00e9 entre les initiatives\u00a0<\/strong>mondiales et juridictionnelles (comme l’ESRS).\u00a0\u200b<\/p>\n\n\n\n

QUELS IMPACTS POUR LES ENTREPRISES DE L\u2019UE ?<\/strong>\u200b<\/p>\n\n\n\n

Les normes de\u00a0reporting\u00a0ESG telles que d\u00e9finies par l\u2019EFRAG au sein des\u00a0ESRS auront des impacts bien\u00a0plus importants sur les entreprises de l’UE\u00a0<\/strong>que celles voulues par l’ISSB. Cela s\u2019explique notamment par\u00a0le fait que les normes ESRS deviendront\u00a0obligatoires d\u00e8s 2024\u00a0<\/strong>(pour le reporting extra-financier CSRD) et\u00a0que leur\u00a0prise en compte des enjeux ESG est bien plus large<\/strong>, comme d\u00e9taill\u00e9 dans le tableau ci-dessous :\u200b<\/p>\n\n\n\n

Normes \/ <\/strong>\u200bImpacts<\/strong>\u200b<\/td>European<\/strong> Sustainability <\/strong>Reporting<\/strong> Standards \u2013 <\/strong>ESRS de l\u2019EFRAG<\/strong>\u200b<\/td>International Sustainability Standards \u2013 ISS <\/strong>de l\u2019ISSB<\/strong>\u200b<\/td><\/tr>
Entreprises <\/strong>dans le <\/strong>p\u00e9rim\u00e8tre <\/strong>d\u2019application<\/strong>\u200b<\/td>Il est estim\u00e9 qu\u2019environ 50,000 entreprises seront concern\u00e9es avec :\u200bL\u2019ensemble des entreprises cot\u00e9es sur les march\u00e9s r\u00e9gul\u00e9s de l\u2019UE ayant plus de 10 salari\u00e9s ou un CA annuel sup\u00e9rieur \u00e0 20 M\u20ac.\u200bLes entreprises non-cot\u00e9es r\u00e9pondant \u00e0 au moins deux des crit\u00e8res ci-dessous:\u200bPlus de 250 salari\u00e9s\u200bPlus de 40 M\u20ac de CA annuel\u200bPlus de 20 M\u20ac du total des actifs\u200b<\/td>Non sp\u00e9cifi\u00e9, mais si nous reproduisons le champ d’application des normes IFRS au sein de l’UE, les dispositions pourraient \u00eatre applicables pour l\u2019ensemble des soci\u00e9t\u00e9s cot\u00e9es sur les march\u00e9s r\u00e9glement\u00e9s de l’UE.\u200b<\/td><\/tr>
Cat\u00e9gories ESG <\/strong>prises en <\/strong>compte<\/strong>\u200b<\/td>G\u00e9n\u00e9ral : <\/strong>principes g\u00e9n\u00e9raux, strat\u00e9gie, gouvernance et \u00e9valuation de la mat\u00e9rialit\u00e9.\u200bEnvironnement <\/strong>: changement climatique, pollution, ressources hydriques et marines, biodiversit\u00e9, utilisation des ressources et \u00e9conomie circulaire.\u200bSocial <\/strong>: la propre main-d’\u0153uvre de l\u2019entreprise, les travailleurs au sein de la cha\u00eene de valeur, les communaut\u00e9s affect\u00e9es, les consommateurs et les utilisateurs finaux.\u200bGouvernance <\/strong>: gouvernance, gestion des risques et contr\u00f4le interne, conduite des affaires.\u200b<\/td>G\u00e9n\u00e9ral <\/strong>: gouvernance, strat\u00e9gie, gestion des risques, m\u00e9triques et objectifs.\u200bClimat <\/strong>: risques li\u00e9s au climat auxquels l’entit\u00e9 est expos\u00e9e et opportunit\u00e9s li\u00e9es au climat qui s’offrent \u00e0 l’entit\u00e9.\u200b<\/td><\/tr>
Nombre <\/strong>d\u2019indicateurs <\/strong>ESG<\/strong>\u200b<\/td>G\u00e9n\u00e9ral <\/strong>: 22 \u200bEnvironnement<\/strong> : 51\u200bSocial <\/strong>: 44\u200bGouvernance<\/strong> : 20\u200b<\/td>Conforme aux exigences de reporting du SASB (Sustainability Accounting Standards Board) et d\u00e9pendant de l\u2019industrie concern\u00e9e.\u200b<\/td><\/tr>
Contr\u00f4le exig\u00e9<\/strong>\u200b<\/td>Une assurance audit\u00e9e (dite \u00ab limit\u00e9e \u00bb) des informations communiqu\u00e9es sera requise via l’interm\u00e9diaire d’un \u00ab prestataire de services d’assurance ind\u00e9pendant \u00bb.\u200b<\/td>Non sp\u00e9cifi\u00e9.\u200b<\/td><\/tr>
Format du <\/strong>reporting<\/strong>\u200b<\/td>Les entreprises devront pr\u00e9parer les informations dans un format num\u00e9rique \u00ab tag \u00bb, afin qu’elles puissent alimenter le point d’acc\u00e8s unique europ\u00e9en.\u200b<\/td>Les rapports seront num\u00e9ris\u00e9s pour am\u00e9liorer l’accessibilit\u00e9, permettant une extraction et une comparaison plus faciles des informations.\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

ACCOMPAGNEMENT DE L\u2019EQUIPE AUREXIA SUSTAINABLE<\/strong>\u200b<\/p>\n\n\n\n

L\u2019\u00e9quipe Aurexia Sustainable accompagne les acteurs du secteur bancaire et assurantiel dans leurs r\u00e9flexions strat\u00e9giques et la d\u00e9clinaison op\u00e9rationnelle de leur politique de Finance Durable.\u200b<\/p>\n\n\n\n

Gr\u00e2ce \u00e0 des travaux de veille approfondis en France, au UK, au Luxembourg et en APAC (Singapour, Hong Kong), elle est\u00a0en mesure de comprendre les enjeux et les challenges li\u00e9s \u00e0 l\u2019ESG et d\u2019y apporter des r\u00e9ponses\u00a0op\u00e9rationnelles et concr\u00e8tes, en s\u2019appuyant notamment sur des partenariats avec des fintechs\u00a0innovantes.\u00a0<\/p>\n\n\n\n

N’h\u00e9sitez pas \u00e0 nous contacter pour la r\u00e9alisation op\u00e9rationnel de votre reporting extra-financier CSRD.<\/p>\n\n\n\n

\n
T\u00e9lecharger l’Article Standards Reportings ESG<\/a><\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Depuis la\u00a0NFRD\u00a0(Non Financial\u00a0Reporting\u00a0Directive), les entreprises r\u00e9pondant \u00e0 certains seuils (> 500\u00a0employ\u00e9s\u00a0notamment) doivent publier\u00a0un\u00a0reporting\u00a0extra-financier\u00a0afin de\u00a0quantifier leur impact ESG.\u00a0Cependant un probl\u00e8me persiste…<\/p>\n","protected":false},"author":1,"featured_media":1925,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30],"tags":[274,145,275,62,333,231],"class_list":["post-1905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-durable","tag-csrd","tag-esg","tag-esrs","tag-finance-durable","tag-nfrd","tag-sustainable"],"yoast_head":"\nReporting extra-financier CSRD Aurexia 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