{"id":268,"date":"2012-04-17T10:00:57","date_gmt":"2012-04-17T10:00:57","guid":{"rendered":"https:\/\/sustainability-academy.org\/for-sustainability-non-financial-data-is-financial\/"},"modified":"2023-02-14T09:07:00","modified_gmt":"2023-02-14T09:07:00","slug":"pour-le-developpement-durable-les-donnees-non-financieres-sont-financieres","status":"publish","type":"post","link":"https:\/\/sustainability-academy.org\/fr\/pour-le-developpement-durable-les-donnees-non-financieres-sont-financieres\/","title":{"rendered":"Pour le d\u00e9veloppement durable, les donn\u00e9es non financi\u00e8res sont financi\u00e8res"},"content":{"rendered":"<p style=\"text-align:justify\">Comme de plus en plus d'investisseurs recherchent des donn\u00e9es sur le d\u00e9veloppement durable, la ligne de d\u00e9marcation entre les donn\u00e9es financi\u00e8res et les donn\u00e9es non financi\u00e8res devient floue.<\/p>\n<p style=\"text-align:justify\"><a href=\"http:\/\/www.bloomberg.com\/news\/2012-04-13\/non-financial-data-is-material-the-sustainability-paradox.html\" target=\"_blank\" rel=\"noopener\">Eric Roston de Bloomberg<\/a> \u00e9crit : \"Voici donc le paradoxe. Si des donn\u00e9es non financi\u00e8res, telles que les \u00e9missions de gaz \u00e0 effet de serre par dollar de chiffre d'affaires, sont incluses dans les rapports financiers destin\u00e9s aux investisseurs, comment peut-on encore les qualifier de non financi\u00e8res ? Les investisseurs et les entreprises commencent \u00e0 d\u00e9finir ce type de rapport.<\/p>\n<p style=\"text-align:justify\">Ces rapports, appel\u00e9s rapports environnementaux, sociaux et de gouvernance d'entreprise (ESG), sont de plus en plus nombreux dans de nombreuses entreprises. Hank Boerner, pr\u00e9sident du Governance Accountability Institute (GRI), a d\u00e9clar\u00e9 \u00e0 Bloomberg qu'une grande partie de ces rapports prennent la forme d'un rapport sur le d\u00e9veloppement durable. Le GRI recueille des informations sur les rapports de d\u00e9veloppement durable depuis 2012. Bien que ces rapports existent, les donn\u00e9es n'offrent qu'un aper\u00e7u aux investisseurs.<\/p>\n<p style=\"text-align:justify\">L'ann\u00e9e derni\u00e8re, 242 rapports ont \u00e9t\u00e9 publi\u00e9s et 186 d'entre eux ont suivi les lignes directrices de la GRI. Cela repr\u00e9sente une augmentation de 44 % par rapport \u00e0 2010. Parmi les entreprises qui ont d\u00e9cid\u00e9 d'int\u00e9grer leurs donn\u00e9es dans un seul rapport figurent Clorox, Northern Grumman, SAS, Genentech et Polymer Group Inc.<\/p>\n<p style=\"text-align:justify\">A <a href=\"http:\/\/www.deloitte.com\/assets\/Dcom-SouthAfrica\/Local%20Assets\/Documents\/Integrated%20Reporting%20Publication%20II%20%28electronic2%29.pdfhttp:\/\/\" target=\"_blank\" rel=\"noopener\">Rapport r\u00e9cent de Deloitte<\/a>La publication \"Integrated Reporting Navigating your way to a truly Integrated Report\" peut aider votre organisation \u00e0 d\u00e9terminer quelles sont les informations importantes pour votre entreprise.<\/p>\n<p style=\"text-align:justify\">Votre entreprise a-t-elle un rapport int\u00e9gr\u00e9 ? Quelles sont vos exp\u00e9riences ?<\/p>","protected":false},"excerpt":{"rendered":"<p>As more and more investors are looking for data regarding sustainability, the line between financial data and non-financial data is becoming blurred. Bloomberg&#8217;s Eric Roston writes &#8220;so here&#8217;s the paradox. If non-financial data, such as greenhouse gas emissions per dollar of revenue, is included in a financial reports for investors, how can it still be [&hellip;]<\/p>\n","protected":false},"author":1987,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[318],"tags":[],"post_tags":[],"class_list":["post-268","post","type-post","status-publish","format-standard","hentry","category-csr"],"acf":[],"_links":{"self":[{"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/posts\/268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/users\/1987"}],"replies":[{"embeddable":true,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/comments?post=268"}],"version-history":[{"count":1,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/posts\/268\/revisions"}],"predecessor-version":[{"id":947,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/posts\/268\/revisions\/947"}],"wp:attachment":[{"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/media?parent=268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/categories?post=268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/tags?post=268"},{"taxonomy":"post_tags","embeddable":true,"href":"https:\/\/sustainability-academy.org\/fr\/wp-json\/wp\/v2\/post_tags?post=268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}