Reporting CSRD: bien se préparer l'évaluation de la double matérialité

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src="https://www.southpole.com/uploads/thumbs/map-icon-white_90x90.png" alt="D&eacute;butez votre transition climatique" /> <div class="menu-drawer__banner-label"> Débutez votre transition climatique </div> <a href="https://www.southpole.com/fr/your-climate-journey" class="menu-drawer__banner-cta link-left-arrow link-animation-arrow tm-menu-banner" >En savoir plus</a> </div> </div> </div> </div> </div> <div class="main-header__scroll-indicator" data-role="scrcoll-indicator"><span></span></div> </header> <div class="" id="wrapper"> <div class="blog-detail__content-blocks"> <div class="blog-post-hero block-margin-top--no-margin block-margin-bottom--small"> <div class="blog-post-hero__wrapper"> <div class="blog-post-hero__container"> <div class="blog-post-hero__intro"> <div class="blog-post-hero__image-container"> <img src="https://www.southpole.com/uploads/thumbs/gabor-molnar-y7ufx8r8pm0-unsplash-1-2_1440x1325.jpg" alt="Reporting CSRD : bien se préparer à l'évaluation de la double matérialité" /> </div> <div class="blog-post-hero__title-container bg--primary"> <span class="blog-post-hero__date">06 Novembre 2023</span> <h1 class="blog-post-hero__title">Reporting CSRD : bien se préparer à l'évaluation de la double matérialité</h1> <span class="blog-post-hero__reading-info">4 minutes de lecture</span> <div class="blog-post-hero__line"></div> </div> </div> <div class="blog-post-hero__info"> <div class="blog-post-hero__categories"> <a href="https://www.southpole.com/fr/perspectives-blog?c=2" class="blog-post-hero__category"> Action climatique d'entreprise </a> <a href="https://www.southpole.com/fr/perspectives-blog?c=1" class="blog-post-hero__category"> Risques et opportunités climatiques </a> <a href="https://www.southpole.com/fr/perspectives-blog?c=9" class="blog-post-hero__category"> Finance durable </a> </div> <div class="blog-post-hero__author-container"> <a href="https://www.southpole.com/fr/blog-contributors/magnus-kagg" class="blog-post-hero__author"> <div class="blog-post-hero__photo"> <img src="https://www.southpole.com/uploads/thumbs/foto-photo-magnus-kagg_200x200.jpg" alt="Magnus Kagg" /> </div> <div class="blog-post-hero__author-info"> <span class="blog-post-hero__name"> Magnus Kagg </span> <span class="blog-post-hero__position"> CSRD Solutions - Global Head </span> </div> </a> </div> <div class="blog-post-hero__share-container"> <span class="blog-post-hero__share">Partager</span> <div class="blog-post-hero__share-icons"> <a href="https://www.facebook.com/sharer/sharer.php?u=https://www.southpole.com/fr/blog/reporting-csrd-bien-se-preparer-a-levaluation-de-la-double-materialite" class="blog-post-hero__share-icon" target="_blank"> <?xml version="1.0" encoding="UTF-8"?> <svg width="11px" height="20px" viewBox="0 0 11 20" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <title>ico/facebook</title> <g id="Symbols" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g id="Group" 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L5.11860625,8.61019711 L1.51110883,6.00037401 Z M15.9494742,3.50312455 L2.0504379,3.50312455 C1.78275636,3.50312455 1.55953078,3.69958197 1.51756248,3.9556955 L1.51047394,4.04308851 L1.51110883,4.14533846 L8.99995607,9.56335831 L16.489771,4.14533846 L16.4894382,4.04308851 C16.4894382,3.77540697 16.2929808,3.55218139 16.0368672,3.51021309 L15.9494742,3.50312455 Z" id="Shape" fill="#ffffff" fill-rule="nonzero"></path> </g> </svg> </a> </div> </div> <div class="blog-post-hero__line-horizontal"></div> </div> </div> </div> </div> <div class="project-text project-text--small project-text--1col block-margin-top--small block-margin-bottom-- block-bg--" data-aos="fade" data-aos-once="true"> <div class="project-text__container"> <h3 class="project-text__title"> CSRD: une avancée majeure en matière de reporting climatique pour les entreprises de l'UE </h3> <div class="project-text__column rich-content-system"> <p> Notre dernier <a href="https://www.southpole.com/fr/blog/csrd">article</a> décryptant la directive CSRD (Corporate Sustainability Reporting Directive) permet d'avoir une vue d'ensemble de cette nouvelle réglementation européenne. L'entrée en vigueur prochaine de cette directive représente une avancée majeure en matière de reporting climatique pour les entreprises de l'UE, en les obligeant à communiquer de manière transparente et systématique sur leur empreinte environnementale et le respect des droits de l'homme au sein de leurs opérations. L'objectif de cette réglementation est d'assurer une transition plus juste vers un monde à faible émission de carbone. </p><p> Pour aller plus loin dans la compréhension et l'articulation des concepts introduits par cette nouvelle directive, nous allons nous intéresser au le concept de « double matérialité », l'une des innovations majeures apportées au processus de reporting dans le cadre de la nouvelle réglementation. </p><h3><strong>Historique et déploiement de la CSRD au sein de l'UE</strong></h3><p> <strong></strong>En vue d'atteindre les objectifs de 1,5 °C fixés par l'Accord de Paris et avec le soutien de la Commission européenne, le Groupe consultatif européen sur l'information financière (EFRAG) a vu le jour en 2001, afin de développer et promouvoir une position commune en matière d'information financière et de durabilité. </p><p> En 2022 et avec la publication de la CSRD, le rôle de l'EFRAG s'est vu renforcé afin de fournir des conseils techniques aux entreprises de l'UE sur un ensemble harmonisé de normes de reporting. Plusieurs normes européennes (European Sustainability Reporting Standards, ESRS) ont ainsi été élaborées. La norme ESRS identifie et impose ainsi la divulgation de l'empreinte environnementale des entreprises et organisations dans le cadre de leur reporting extra financier, mais aussi des risques et opportunités sociaux et de gouvernance (ESG) pour plus de 50 000 entreprises de l'UE et hors UE. </p><p> (Re) lisez notre <a href="https://www.southpole.com/blog/corporate-sustainability-reporting-directive-csrd-prepare-new-eu-regulation">article</a> sur la CSRD pour mieux comprendre les obligations de cette nouvelle législation européenne. </p><h3><strong>Introduction de la double matérialité : aller plus loin dans l'évaluation de l'empreinte environnementale des entreprises</strong></h3><p>Le principe de « double matérialité » implique pour les entreprises de rendre compte :</p><ol><li>du risque financier posé par le changement climatique sur la pérennité de leur activité (matérialité financière)</li><li>de l'empreinte sociale et environnementale générée par les activités de l'entreprise (matérialité d'impact).</li></ol><p>Cette initiative exige des entreprises qu'elles évaluent leur empreinte de manière précise et complète, et qu'elles prennent ensuite leurs responsabilités vis-à -vis de cette empreinte. Au-delà des exigences réglementaires, l'analyse de la double matérialité est une base essentielle pour la planification stratégique de l'ESG, l'allocation du budget, et la gestion des risques liés au changement climatique et ses effets. Elle permet d'identifier et de hiérarchiser les risques et impacts environnementaux, sociaux et de gouvernance liés à l'activité de l'entreprise ou pouvant affecter les performances, la création de valeur, la réputation et le statut juridique de l'entreprise dans le futur.</p><p>Cette initiative implique une meilleure prise de conscience et de responsabilité des entreprises par rapport à leur empreinte environnementale et constitue une base importante pour la planification stratégique des critères ESG, l'allocation budgétaire, la gestion des risques et la communication.</p><h3>Plus de précision dans les données fournies : la clé d'un reporting CSRD de qualité<br></h3><p> Quelles sont les étapes à suivre pour préparer son reporting CSRD : </p><p> <strong>Commencez par définir un processus interne et une structure de gouvernance dédiés:</strong> l'analyse de la double matérialité nécessite un engagement général au sein de l'entreprise et la collaboration de l'ensemble des parties prenantes. Nous recommandons aux entreprises de nommer un chef de projet chargé de coordonner et de mettre en œuvre l'évaluation de la matérialité. Un suivi approfondi et l'implication des bons acteurs sont effectivement essentiels pour allouer correctement les ressources, vérifier les résultats et intégrer efficacement les changements dans la stratégie de l'entreprise. </p><p> <a href="https://www.southpole.com/blog/why-its-critical-to-get-data-collection-right-and-how-to-make-it-easier">La collecte de données fiables</a> est par ailleurs indispensable à l'évaluation, et les entreprises doivent s'assurer qu'une méthodologie robuste est mise en place pour l'évaluation de la matérialité financière et d'impact. L'ensemble des sujets ESG pertinents pour l'entreprise doivent être couverts et les informations doivent provenir de sources multiples et concordantes. Il est ensuite nécessaire d'identifier les questions importantes et de déterminer comment celles-ci seront traitées et vérifiées. </p><h3>Prévoyez une étape de validation avec les parties prenantes et les tiers </h3><p> Le dialogue avec vos parties prenantes est indispensable pour valider les questions et les données préalablement identifiées. Les informations peuvent être recueillies par le biais de différents canaux tels que des enquêtes, des entretiens, des réunions ou des ateliers. Une fois les données collectées et les thèmes validés, compris et évalués, il est temps de mettre en place des actions. L'évaluation de la matérialité doit ensuite être documentée et communiquée à l'ensemble des acteurs engagés dans le projet, afin de garantir la transparence et la robustesse du rapport. Une validation supplémentaire par une tierce partie est recommandée pour les entreprises de l'UE soumises à la CSRD. </p><h3>Planifiez votre évaluation dès maintenant pour gagner du temps sur le long terme </h3><p> En tant qu'acteurs de nos sociétés, les entreprises sont déjà confrontées aux conséquences du changement climatique, et doivent s'adapter non seulement pour assumer leur responsabilité vis-à-vis de l'environnement, mais aussi pour assurer la pérennité de leurs activités.</p><p> Les nouvelles normes ESRS ont pour but de garantir un reporting standardisé et plus transparent, et l'approche de la double matérialité permet d'évaluer de manière exhaustive les impacts, les risques et les opportunités liés aux contextes environnementaux, sociaux et de gouvernance. Pour se conformer à cette norme, les entreprises doivent mettre en place des structures et des processus appropriés, identifier les sujets critiques, rassembler des preuves, valider les résultats auprès des parties prenantes et agir en conséquence. </p><p> Bien que ce reporting supplémentaire puisse sembler fastidieux, la mise en conformité immédiate avec la CSRD aura pour bénéfice une montée en compétence immédiate sur les sujets ESG, mais aussi une évaluation précoce des risques et des opportunités générées par ces nouvelles exigences et l'instauration d'un dialogue avec les partenaires tout au long de la chaîne d'approvisionnement de l'entreprise, élément essentiel à la pérennité des activités de l'entreprise sur le long terme. </p> </div> </div> </div> <div class="more-info-block more-info-block--medium block-margin-top-- block-margin-bottom--"> <div class="more-info-block__wrapper"> <div class="more-info-block__container"> <div class="more-info-block__image"> <picture> <source srcset="https://www.southpole.com/uploads/thumbs/landing-page-image_640x440.png.webp" type="image/webp"> <img src="https://www.southpole.com/uploads/thumbs/landing-page-image_640x440.png" alt="Le petit guide de la CSRD (Corporate Sustainability Reporting Directive)" /> </picture> </div> <div class="more-info-block__info"> <h4 class="more-info-block__title"> Le petit guide de la CSRD (Corporate Sustainability Reporting Directive) </h4> <div class="more-info-block__content"> Découvrez les informations que vous allez devoir déclarer et comment vous y préparer grâce à notre petit guide sur la CSRD. </div> <a href="https://www.southpole.com/fr/publications/quick-guide-to-csrd" class="link-left-arrow link-animation-arrow more-info-block__cta" >En savoir plus</a> </div> </div> </div> </div> ; <div class="contact-cta block-margin-top--small block-margin-bottom--medium "> <div class="contact-cta__wrapper"> <div class="contact-cta__image"> <picture> <source srcset="https://www.southpole.com/uploads/thumbs/gabor-molnar-y7ufx8r8pm0-unsplash-1-2_600x600.jpg.webp" type="image/webp"> <img src="https://www.southpole.com/uploads/thumbs/gabor-molnar-y7ufx8r8pm0-unsplash-1-2_600x600.jpg" alt="Pour en savoir plus" /> </picture> </div> <div class="contact-cta__content bg--secondary"> <div class="contact-cta__subtitle">Contactez-nous dès aujourd'hui pour en savoir plus sur la CSRD et sur l’évaluation de la double matérialité</div> <div class="contact-cta__title">Pour en savoir plus</div> <div class="contact-cta__text rich-content"><p> Nos experts spécialisés dans l'évaluation de la double matérialité et dans la mise en place de nouveaux processus de collecte et d'analyse des données, sont là pour vous accompagner. </p></div> <div class="contact-cta__cta"> <a href="#" class="std-button std-button--large alt-color" data-formid="4" data-formurl="https://go.southpole.com/l/881182/2022-12-07/43n27" data-controller="components/form-modal" 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