{"id":8491,"date":"2023-07-10T00:00:00","date_gmt":"2023-07-10T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/commentaires-sur-le-projet-dacte-delegue-relatif-a-la-directive-csrd\/"},"modified":"2025-05-26T23:00:20","modified_gmt":"2025-05-27T04:00:20","slug":"commentaires-sur-le-projet-dacte-delegue-relatif-a-la-directive-csrd","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2023\/07\/commentaires-sur-le-projet-dacte-delegue-relatif-a-la-directive-csrd\/","title":{"rendered":"Commentaires sur le projet d\u2019acte d\u00e9l\u00e9gu\u00e9 relatif\u00a0 \u00e0 la directive CSRD"},"content":{"rendered":"\n\n\n<p><em>Lundi 10 juillet 2023<\/em><\/p>\n\n\n\n<p><strong>Commentaire g\u00e9n\u00e9ral&nbsp;<\/strong><\/p>\n\n\n\n<p>Nous regrettons que ce projet invite les entreprises \u00e0 communiquer uniquement sur les sujets mat\u00e9riels issus de sa double mat\u00e9rialit\u00e9. Si elle \u00e9tait maintenue, cette orientation pourrait&nbsp;<strong>nuire \u00e0 la comparabilit\u00e9 des rapports de durabilit\u00e9,<\/strong>&nbsp;qui ne seraient ainsi plus standards, et complexifier l\u2019analyse des donn\u00e9es.<\/p>\n\n\n\n<p>Bien que des pr\u00e9cisions aient d\u00e9j\u00e0 \u00e9t\u00e9 apport\u00e9es par cet acte d\u00e9l\u00e9gu\u00e9, nous attendons&nbsp;<strong>un cadre m\u00e9thodologique plus clair pour la r\u00e9alisation de l\u2019analyse de mat\u00e9rialit\u00e9<\/strong>, notamment sur les attendus et les \u00e9l\u00e9ments mat\u00e9riels \u00e0 communiquer.<\/p>\n\n\n\n<p>Il nous para\u00eet essentiel pour les analystes et les lecteurs que les entreprises publient&nbsp;<strong>un tableau r\u00e9capitulatif \u201ccomply or explain\u201d<\/strong>&nbsp;pr\u00e9sentant de mani\u00e8re claire :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la liste des th\u00e8mes agnostiques et sectoriels qui n\u2019ont pas \u00e9t\u00e9 identifi\u00e9s comme mat\u00e9riels ;<\/li>\n\n\n\n<li>les raisons pour lesquelles ces th\u00e8mes ne sont pas mat\u00e9riels.<\/li>\n<\/ul>\n\n\n\n<p>Nous accueillons positivement la latitude donn\u00e9e aux entreprises pour publier plus tard certaines donn\u00e9es difficiles \u00e0 obtenir, notamment en mati\u00e8re de GES ou sur le plan social. Toutefois, il serait utile que ces derni\u00e8res fassent preuve de transparence sur cette trajectoire. Elles devraient ainsi s\u2019engager de mani\u00e8re explicite sur&nbsp;<strong>le calendrier et les moyens<\/strong>&nbsp;mis en \u0153uvre pour publier les donn\u00e9es dans le calendrier r\u00e9glementaire.<\/p>\n\n\n\n<p>Sur les informations \u00e0 communiquer de mani\u00e8re volontaire, nous notons enfin&nbsp;<strong>certaines incoh\u00e9rences au sein du corpus r\u00e9glementaire<\/strong>&nbsp;que doivent adopter les entreprises, rendant ainsi leur mise en \u0153uvre plus complexe. \u00c0 titre d\u2019exemple, nous aurions maintenu l\u2019ESRS S1 obligatoire compte tenu du renforcement de la l\u00e9gislation sur le devoir de vigilance.<\/p>\n\n\n\n<p>Nous saluons n\u00e9anmoins l<strong>a forte interop\u00e9rabilit\u00e9 avec les normes \u00e9labor\u00e9es par l\u2019ISSB et la GRI<\/strong>, ainsi que l\u2019introduction d\u2019une&nbsp;<strong>convention de r\u00e9daction pour identifier clairement tous les termes<\/strong>&nbsp;pour lesquels les ESRS ont une d\u00e9finition pr\u00e9cise.&nbsp;Cette derni\u00e8re proposition s\u2019inscrit dans une d\u00e9marche de transparence croissante pour les lecteurs.<\/p>\n\n\n\n<p><strong>Nos recommandations<\/strong><\/p>\n\n\n\n<p>Nous aimerions que la Commission&nbsp;<strong>d\u00e9finisse clairement ce qu\u2019est un sujet mat\u00e9riel<\/strong>&nbsp;(ex. avec des seuils, par secteur).<\/p>\n\n\n\n<p>Pour les entreprises ayant des activit\u00e9s tr\u00e8s diff\u00e9rentes, une bonne pratique serait de publier&nbsp;<strong>une matrice de mat\u00e9rialit\u00e9 par activit\u00e9 et une matrice synth\u00e8se<\/strong>, en pr\u00e9voyant une table de concordance m\u00e9thodologique en cas d\u2019approches diff\u00e9rentes par activit\u00e9.<\/p>\n\n\n\n<p>Nous souhaitons attirer l\u2019attention sur le fait&nbsp;<strong>qu\u2019il ne faut pas oublier les parties prenantes<\/strong>&nbsp;(investisseurs, candidats, salari\u00e9s, ONG, etc.)&nbsp;: ils attendent de savoir comment les entreprises se comportent. Ainsi, au-del\u00e0 de la conformit\u00e9 pure \u00e0 la CSRD, les entreprises auraient int\u00e9r\u00eat pour leurs parties prenantes de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>afficher leur volont\u00e9 et leur d\u00e9marche de progr\u00e8s ;<\/li>\n\n\n\n<li>publier au moins les indicateurs dont les investisseurs ont besoin pour prendre des d\u00e9cisions \u00e9clair\u00e9es ;<\/li>\n\n\n\n<li>d\u00e9montrer leur niveau de maturit\u00e9 en communiquant y compris de mani\u00e8re volontaire ;<\/li>\n\n\n\n<li>identifier tous les indicateurs\/sujets sur lesquels elles reportent sur une base volontaire.<\/li>\n<\/ul>\n\n\n\n<p><strong>Les Transparency Awards, con\u00e7us et organis\u00e9s par Labrador, int\u00e9greront des nouveaux crit\u00e8res objectifs et universels<\/strong>&nbsp;pour encourager les entreprises \u00e0 faire preuve d\u2019une transparence accrue sur ces sujets, au-del\u00e0 de la simple d\u00e9marche de conformit\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lundi 10 juillet 2023 Commentaire g\u00e9n\u00e9ral&nbsp; Nous regrettons que ce projet invite les entreprises \u00e0 communiquer uniquement sur les sujets mat\u00e9riels issus de sa double mat\u00e9rialit\u00e9. Si elle \u00e9tait maintenue, cette orientation pourrait&nbsp;nuire \u00e0 la comparabilit\u00e9 des rapports de durabilit\u00e9,&nbsp;qui ne seraient ainsi plus standards, et complexifier l\u2019analyse des donn\u00e9es. Bien que des pr\u00e9cisions aient [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":8493,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-8491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commentaires sur le projet d\u2019acte d\u00e9l\u00e9gu\u00e9 relatif\u00a0 \u00e0 la directive CSRD | Labrador Transparency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uat.labrador-transparency.com\/fr\/2023\/07\/commentaires-sur-le-projet-dacte-delegue-relatif-a-la-directive-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commentaires sur le projet d\u2019acte d\u00e9l\u00e9gu\u00e9 relatif\u00a0 \u00e0 la directive CSRD | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Lundi 10 juillet 2023 Commentaire g\u00e9n\u00e9ral&nbsp; Nous regrettons que ce projet invite les entreprises \u00e0 communiquer uniquement sur les sujets mat\u00e9riels issus de sa double mat\u00e9rialit\u00e9. 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