{"id":8810,"date":"2024-01-12T00:00:00","date_gmt":"2024-01-12T05:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/blog\/que-faire-si-lon-identifie-de-nouveaux-enjeux-esg-materiels-avec-la-csrd\/"},"modified":"2025-05-20T22:55:42","modified_gmt":"2025-05-21T03:55:42","slug":"que-faire-si-lon-identifie-de-nouveaux-enjeux-esg-materiels-avec-la-csrd","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/fr\/2024\/01\/que-faire-si-lon-identifie-de-nouveaux-enjeux-esg-materiels-avec-la-csrd\/","title":{"rendered":"\u00ab Que faire si l\u2019on identifie de nouveaux enjeux ESG mat\u00e9riels avec la CSRD ? \u00bb"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/www.labrador-transparency.com\/wp-content\/uploads\/2025\/05\/iStock-1798013229-2-1024x683.jpg\" alt=\"\" class=\"wp-image-9468\" style=\"aspect-ratio:1.501466275659824;width:763px;height:auto\" \/><\/figure>\n\n\n\n<p><strong>Entretien avec <a href=\"https:\/\/www.linkedin.com\/in\/corinne-baudoin\/\">Corinne Baudoin<\/a>, Consultante communication ESG et int\u00e9gr\u00e9e<\/strong><\/p>\n\n\n\n<p><strong>Pourquoi faut-il se mettre sur le sujet CSRD sans attendre ?<\/strong><\/p>\n\n\n\n<p>La r\u00e9glementation avance progressivement. Il y a encore bon nombre d\u2019ajustements, d\u2019am\u00e9nagements temporels, de d\u00e9crets \u00e0 para\u00eetre. Mais au c\u0153ur de ce texte, le principe de la double mat\u00e9rialit\u00e9 reste un pilier. Les entreprises doivent s\u2019interroger sur les cons\u00e9quences financi\u00e8res des enjeux environnementaux et sociaux, mais aussi sur leurs impacts sur l\u2019environnement et la soci\u00e9t\u00e9. Et cela passe par une r\u00e9flexion d\u00e9taill\u00e9e, une analyse particuli\u00e8rement fine des impacts, risques et opportunit\u00e9s li\u00e9s aux crit\u00e8res ESG. Alors on doit se poser la question d\u00e8s aujourd\u2019hui : que faire si on d\u00e9tecte des enjeux mat\u00e9riels jusqu\u2019ici non identifi\u00e9s ?<\/p>\n\n\n\n<p class=\"has-text-align-center has-text-color\" style=\"color:#ff291e\"><strong>\u00ab La question de la disponibilit\u00e9 en eau peut entra\u00eener des changements structurants de strat\u00e9gie. \u00bb<\/strong><\/p>\n\n\n\n<p><strong>Pouvez-vous nous donner un exemple concret d\u2019enjeux qui sont remont\u00e9s avec l\u2019analyse de mat\u00e9rialit\u00e9 ?<\/strong><\/p>\n\n\n\n<p>L\u2019analyse de la mat\u00e9rialit\u00e9 financi\u00e8re des crit\u00e8res ESG peut par exemple faire appara\u00eetre une d\u00e9pendance \u00e0 une ressource en particulier. Nous ne sommes plus en effet dans une analyse de risques classique en net et sur le court terme. Avec la double mat\u00e9rialit\u00e9, l\u2019entreprise analyse les risques bruts \u00e0 court terme, mais aussi et surtout \u00e0 moyen et long terme. La liste des enjeux \u00e0 analyser est assez granulaire. L\u2019entreprise doit se projeter sur diff\u00e9rents sc\u00e9narios comme le d\u00e9r\u00e8glement climatique, qui a des cons\u00e9quences sur l\u2019acc\u00e8s \u00e0 l\u2019eau et \u00e0 certaines mati\u00e8res premi\u00e8res, ou encore sur le changement de comportements des consommateurs.<\/p>\n\n\n\n<p>En s\u2019interrogeant d\u2019autre part sur l\u2019impact qu\u2019elle peut avoir, notamment sur le rapport entre l\u2019utilit\u00e9 sociale de son produit et son impact sur l\u2019environnement, l\u2019entreprise peut s\u2019engager dans des voies disruptives et novatrices. Comment se passer du plastique ? Comment trouver sa place dans l\u2019\u00e9conomie de la fonctionnalit\u00e9 ?&#8230; Autant de questions tr\u00e8s concr\u00e8tes qui peuvent surgir \u00e0 cette occasion.<\/p>\n\n\n\n<p>D\u00e8s lors, l\u2019entreprise doit s\u2019approprier cet enjeu mat\u00e9riel nouveau, le partager avec les instances dirigeantes, pr\u00e9parer de nouvelles politiques, et donc construire une strat\u00e9gie qui lui permette de g\u00e9rer ces incidences ainsi identifi\u00e9es. Et sur la dur\u00e9e ! D&rsquo;o\u00f9 l&rsquo;importance de commencer le travail sur la double mat\u00e9rialit\u00e9, pas seulement dans un but de reporting.<\/p>\n\n\n\n<p class=\"has-text-align-center has-text-color\" style=\"color:#ff291e\"><strong>\u00ab Nouveaux standards de march\u00e9 et barri\u00e8res \u00e0 l\u2019entr\u00e9e \u00bb<\/strong><\/p>\n\n\n\n<p><strong>Cette analyse de double mat\u00e9rialit\u00e9 est un enjeu de r\u00e9flexion strat\u00e9gique\u2026<\/strong><\/p>\n\n\n\n<p>L\u2019entreprise doit g\u00e9rer un enjeu identifi\u00e9 comme mat\u00e9riel selon le principe de la diligence raisonnable (la proportionnalit\u00e9). Tout l\u2019int\u00e9r\u00eat de la CSRD et de la double mat\u00e9rialit\u00e9 est de faire remonter l\u2019information \u00e0 la direction g\u00e9n\u00e9rale. Le reporting est l\u00e0 pour enclencher une r\u00e9flexion strat\u00e9gique. Nous sommes dans une d\u00e9marche d\u2019am\u00e9lioration continue sur des sujets qui ont \u00e9t\u00e9 identifi\u00e9s de mani\u00e8re la plus objective possible. L\u2019id\u00e9e est bien de construire une feuille de route strat\u00e9gique et les budgets qui vont avec, sans attendre les obligations de reporting.<\/p>\n\n\n\n<p>Mieux, certaines entreprises se servent de ces r\u00e9flexions pour \u00eatre plus innovantes, pour poser de nouveaux standards dans leur m\u00e9tier et par l\u00e0 m\u00eame \u00e9riger de nouvelles barri\u00e8res \u00e0 l\u2019entr\u00e9e. En partant du principe que c\u2019est possible !<\/p>\n\n\n\n<p><em>Propos recueillis par Be\u00f1at Caujolle<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entretien avec Corinne Baudoin, Consultante communication ESG et int\u00e9gr\u00e9e Pourquoi faut-il se mettre sur le sujet CSRD sans attendre ? La r\u00e9glementation avance progressivement. Il y a encore bon nombre d\u2019ajustements, d\u2019am\u00e9nagements temporels, de d\u00e9crets \u00e0 para\u00eetre. Mais au c\u0153ur de ce texte, le principe de la double mat\u00e9rialit\u00e9 reste un pilier. Les entreprises doivent [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":8811,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[109],"tags":[75,79],"class_list":["post-8810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informations-esg-2","tag-csrd","tag-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00ab Que faire si l\u2019on identifie de nouveaux enjeux ESG mat\u00e9riels avec la CSRD ? \u00bb<\/title>\n<meta name=\"description\" content=\"La CSRD va \u00eatre mise en \u0153uvre de mani\u00e8re progressive \u00e0 partir de l\u2019exercice 2024. 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