Voici quelques repres mthodologiquespour appliquer le concept dedouble matrialit dans unelogiquede long terme : La double matrialit place la barre plus hautpourles entrepriseset investisseurs,en veillant ce quilsadoptentunestratgiededurabilitavec le bon niveau de comprhension et dambition. Si lesexercicesde matrialitsont complexesetpourraientencore gagner en robustesse,le prsentdocumentsynthtisedesindications clefspour aider les entreprises et institutions financires prioriserlesenjeuxsocio-environnementauxet thiques les plus stratgiques. Cela aide lesorganisations mieuxlescomprendre. Cela dit, plusieursdes limitesdcrites dansla prsente note de cadragenont pas encoretrouv de solutiontotalement satisfaisante. En France, Deloitte SAS est le cabinet membre de Deloitte Touche Tohmatsu Limited, et les services professionnels sont rendus par ses filiales et ses affilis. the Group of Five(3) or TCFD) is available to date to cover the width and depth of the proposed EU ambition. However, in the wake of the EU Green Deal, the 2030 Agenda for Sustainable Development (SDGs) and also the Paris Agreement on Climate Change, there are requests to make non-financial reporting evolve at a great pace both inside and outside the EU. La matrialit sest avre utile pour les entreprises et institutions financires, au moinspour7raisonsclefs dtailles ci-dessous: Dfinieen fonctionde limpact dune organisation sur le dveloppement durable etses parties prenantes, la matrialit permet aux entreprises demieuxcomprendre les interconnections entre enjeux business et leurs dimensions socio-environnementales. Click below to subscribe to our newsletter. Our software allows for a faster, better, and more affordable process to conduct a data-driven materiality assessment through the lenses of double materiality, with insights backed by taking into consideration a wider scope of external data. Pourtraiter denjeux matriels,les entreprisesdoiventmobiliser une forcetransformatrice suffisante pour contribuer lAgenda2030avec lurgence ncessaire. Restez connects avec Farid Baddache sur Twitter @Fbaddache. Par exemple, nous concevons des solutions innovantes pour accrotre la productivit de nos clients. Il estdoncinutile dadopter une double perspective vis--vis dimpacts climatiquesquiontdes rpercussionsvidentes plus long terme. Thats why these standards requirement that companies report a wide range of relevant science-based environmental data is so key, concludes Simpso. 1 As defined in Article 3(4) of Directive 2013/34/EU (the Accounting Directive): Large undertakings are undertakings which on their balance sheet dates exceed at least two of the three following criteria: balance sheet total: 20M; net turnover: 40M; average number of employees during the financial year: 250. Elle est EU Corporate Reporting Policy Leader, responsable dun Centre dExcellence IFRS et membre de la Global IFRS Leadership Team de Deloitte, membre de lAutorit En savoir plus, Julie est spcialiste du reporting de dveloppement durable et financier. The NFR pillar governance would include a NFR Board, defining, reviewing and approving the standard-setting work and cooperating with the existing (global) non-financial reporting standard-setters and initiatives. Sign up here to receive our newsletter. DTTL ne fournit aucun service aux clients. Stockholm (NordSIP) For most professional asset managers, integrating climate-related considerations into the investment process is a purely bottom-up exercise. Lamatrialitaide une entreprise comprendre les proccupations des parties prenantes et y rpondre. Social categories include Own Workforce, Workers in the value chain, Affected communities, and Consumers and end-users. Plusieurs tudes fondes surlanalyse dedonnesmontrent la corrlation directe entre la matrialit non-financire, sa bonne gestion et une meilleureperformancefinancire. non-legislative legally binding instruments which the EC is allowed to adopt when the EU Council/European Parliament have delegated that ability to the EC through an EU legislative act). Lamatrialit facilitela prise de dcision, notamment en ce qui concerne lallocation de ressources. Cest dautant plus essentiel quenosprogrs collectifsvis--vis des de lAgenda 2030 restent encoretrsinsuffisants. Ainsi, cela peut encourager les petits exploitants produire exclusivement des cultures dexportation. This is a very delicate moment for many businesses, and the return on investment is very important. To that effect, a special Project Task Force (PTF) was established, chaired by Mr Patrick de Cambourg, President of the Autorit des Normes Comptables (the French accounting standard-setter) and author of a report on corporate non-financial reporting in June 2019. Cette interrogation doitde faitprovoquer des transformationsdrastiques. Les dcideurspeuvent semparerpleinementdesenjeux dedveloppement durablepour remplir les objectifsde leurs plansglobaux. Finally, the last section sets out a Roadmap and elaborates on how to build on international initiatives and contribute to international convergence, including by proposing, promoting and participating to co-construction efforts. If you continue to use this site we will assume that you are happy with it. La double matrialit encourageainsiun changement de perspective cet effet. Cela dit, nousdveloppons les matrices correspondantesen gardant lesprit certaines limites: Les mthodologiesdanalysedematrialit varientbeaucoupdune entreprise lautre. To inform its decisions, the EC asked Mr Jean-Paul Gauzs, President of the European Financial Reporting Advisory Group (EFRAG), the technical advisor of the EC on international financial reporting standards (IFRS), to make recommendations on an ad personam basis, for possible changes to the governance and funding of EFRAG, should the organisation become the European standard-setter for non-financial (sustainability) reporting. Cestdailleurs ce quiacontribue convaincreles organisations de sengager dans des coalitions. Environment categories include Climate Change, Pollution, Water and marine resources, Biodiversity and Ecosystems, and Resource use and circular economy. Concernant le climatpar exemple, lapproche de la NFRD couvre la fois la matrialit financire et socio-environnementale. Trusted by blue-chip companies and top-tier partners, it brings a data-driven business process for external risk and materiality analysis. La directive europenne sur lereportingextra-financier (NFRD) attend clairement des entreprises et institutions financires quelles adoptent cette double matrialit. Fintech, Insurtech, Blockchain Comment ces acteurs et nouvelles technologies transforment-ils le march des services financiers ? The report prepared by Mr Jean-Paul Gauzs Potential need for changes to the governance and funding of EFRAG, under his ad personam mandate, includes proposals for a revised governance structure for EFRAG, should it be entrusted with European sustainability standard-setting. Le tout en commenant ds prsent intgrer ce concept dans toutes leurs analyses processus dereporting. This new pillar would also include a dedicated NFR Technical Expert Group (TEG) responsible for developing standards for the NFR Board, as well as a Consultative Forum of National Authorities and National Standards-Setters of the Member States and other players, for consultation and advice on the development of the sustainability standards. Aprs plusdune dcenniesdexercices dematrialit,au travers desquelsle climatfiguretoujoursau nombre desenjeux saillants, quelle que soit lentreprise, une vidence sest impose: si certaines thmatiques concernent toutes les entreprises, cestque ces mmes entreprisespeuventexplorer des solutions ensembles. Notably, EFRAGs new standards require organisations to report sustainability matters on the basis of the double materiality principle, i.e., to disclose both how sustainability matters affect their own performance and position and how they themselves impact the environment and society. Un beau concept, une comptabilit complique ? In December 2020, she completed a program in Sustainability Studies at the University of Linkping. Par exemple, nous fournissons des solutions pour que nos clients utilisent moins de ressources et dnergie. Main recent international developments, including the IFRS Foundation announcements for its strategic direction to undertake technical preparation for a potential sustainability reporting standards board, indicate working towards an investor focus on enterprise value (financial materiality lens), rather than the larger audience and focus generally considered in the EU. Auteur de diffrents ouvrages sur les questions de RSE et dveloppement durable. Lesimpacts positifs et/ou ngatifs dune entreprise offrirontdautantplus dopportunits commerciales et/ou de risquesmatriels sur le plan financier. Et ce la foissur le planfinancier etextra-financier. That doesnt mean that double materiality is twice as challenging to achieve, nor that you will be required to conduct two separate assessments and draw two separate matrices. Expert international reconnu, Farid Baddache travail lintgration des questions de droits de lHomme et de climat comme leviers de rsilience et de comptitivit des entreprises. The standard-setter would be expected to develop conceptual guidelines addressing the implementation of the concept of materiality for each of the two dimensions. Given the level of urgency and EU ambition to move swiftly, the PTF recommends that the sustainability reporting standards be developed in phases, with an enhancement of content approach, to eventually achieve the target architecture for a complete sustainability reporting over time. The other side refers to the external impacts of the companys activities labeled as environmental & social materiality, whose audience consists of consumers, civil society, employees, and investors too. Dans ce contexte, ladoublematrialit ale potentiel de rconcilier la communaut financire avec les consommateurs, employs, partenaires commerciaux, communautslocaleset organisations de la socit civile. It is: Nous avonsainsitest diversesmthodologiesbases sur desapprochesparfoispurement qualitatives, ou bienstrictementquantitatives, ou bien hybrides. Pour en savoir plus, consulter www.deloitte.com/about. Le Green Deal europen impose le devoir de vigilance, Les dcouvertes se poursuivent pour aider compenser les effets ngatifs du changement climatique : focus sur la farine de roche glaciaire du Groenland, 3 aspects critiques suivre de prs durant les consultations publiques de lISSB et de lEFRAG en cours, Rencontre Communaut Ksapa Paris 2022 Enseignements et suivi de progrs, Utilisation des programmes de certification avec les petits exploitants, Responsabilit Socitale et Environnementale (RSE), Using Effective Human Rights Due Diligence to Streamline Compliance Efforts. But what does it mean for corporate leaders? It is hoped that the desire of all the parties to work together for global convergence will prevail. En revanche, la TCFD, par exemple, privilgie une perspective de matrialit financire. Discover more. Dans ce cas dvolution rglementaire, la double matrialit nest pas ncessaire non plus; Les entreprises doivent couvrir lensemble de leur chane de valeuren amont etcomme lavaldans leursanalyses. The timeline for the development sustainability standards set out in the PTF report is very ambitious. Please enable JavaScript to view the site. How can they put the concept into practice? In-house - at any time. In other words, issues or information that are material to environmental and social objectives can have financial consequences over time. The third section proposes a Target architecture giving insights on how standards and sustainability reporting could be structured around three layers of information (sector-agnostic, sector-specific and entity-specific), three reporting areas (Strategy, Implementation and Performance Measurement) and three topics (Environment following the Taxonomy objectives(2) , Social with a stakeholder-centred approach, Governance+, extending beyond the pure governance aspects of an entity to cover topics such as business & ethics, management of the quality of relationships with stakeholders, organisation and innovation, and reputation and brand management). Julia has accumulated experience in asset management for more than 20 years in Stockholm and Beijing, in portfolio management, asset allocation, fund selection and risk management. Creative. Pour cela, de nouvelles exigences lgalesdevrontsappliquer pouruniformiserles rgles du jeu do lexercice de double matrialit. Elle impose ainsiaux investisseurs derendre compte deleurs impacts ngatifs,tant sur la plante que sur la socit. Des effortsmajeurs doivent tre fournisau sein des entreprises,chez les investisseurset lchelle de toutela socit. The first set of standards would be applicable for fiscal year 2023 reports, to be published in 2024. Double materiality requires that both impact materiality and financial materiality perspectives be applied in their own right. Cela permet aux dcideurs dentreprise de mieux comprendreenquoi leur gestion dediversesdimensions du dveloppement durable est favorable la performance de leurentreprise. Elle veille ce que lacceptabilit sociale delentreprise ne soit pas carte. Datamaran is the only software analytics platform in the world that identifies and monitors external risks, including ESG. DTTL (galement dsign Deloitte Global) et chacun de ses cabinets membres et entits lies sont constitus en entits indpendantes et juridiquement distinctes, qui ne peuvent pas s'engager ou se lier les uns aux autres l'gard des tiers. One of the important features of the PTF report is the proposal for introducing a purpose for the sustainability reporting (which terminology has been preferred over non-financial reporting). Compte tenu de ces nuances,Ksapaproposeun plan daction en 3 tapes pour se mettre enconformit avec la plupart desstandards de rfrence, tout en rpondantauxattentes diversesdes parties prenantes : La communaut internationale est appele rapidementflcherdestrillionsdeurospour contribuer activement la compltion delAgenda 2030. Elle est propre lamener conclure quil est important de renforcer la traabilit Autant que de soutenirle mlange des cultureset la diversificationau sein desexploitations. Technology. hbspt.forms.create({ formId: "495acade-7d2c-4eea-9309-730a2621a1b4" Lesentreprises etinvestisseursdoiventpleinementjouerleur rle dans la rponse apporter cescrises sociales etenvironnementales imbriques. In practice, it remains to be seen whether the different ambitions would lead to different outcomes. Laurence est Associe depuis 1999. The first section sets out the Foundations for the possible standard-setting. }); __CONFIG_colors_palette__{"active_palette":0,"config":{"colors":{"f3080":{"name":"Main Accent","parent":-1},"f2bba":{"name":"Main Light 10","parent":"f3080"},"trewq":{"name":"Main Light 30","parent":"f3080"},"poiuy":{"name":"Main Light 80","parent":"f3080"},"f83d7":{"name":"Main Light 80","parent":"f3080"},"frty6":{"name":"Main Light 45","parent":"f3080"},"flktr":{"name":"Main Light 80","parent":"f3080"}},"gradients":[]},"palettes":[{"name":"Default","value":{"colors":{"f3080":{"val":"rgb(23, 23, 22)"},"f2bba":{"val":"rgba(23, 23, 22, 0.5)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}},"trewq":{"val":"rgba(23, 23, 22, 0.7)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}},"poiuy":{"val":"rgba(23, 23, 22, 0.35)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}},"f83d7":{"val":"rgba(23, 23, 22, 0.4)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}},"frty6":{"val":"rgba(23, 23, 22, 0.2)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}},"flktr":{"val":"rgba(23, 23, 22, 0.8)","hsl_parent_dependency":{"h":60,"l":0.09,"s":0.02}}},"gradients":[]},"original":{"colors":{"f3080":{"val":"rgb(23, 23, 22)","hsl":{"h":60,"s":0.02,"l":0.09}},"f2bba":{"val":"rgba(23, 23, 22, 0.5)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.5}},"trewq":{"val":"rgba(23, 23, 22, 0.7)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.7}},"poiuy":{"val":"rgba(23, 23, 22, 0.35)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.35}},"f83d7":{"val":"rgba(23, 23, 22, 0.4)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.4}},"frty6":{"val":"rgba(23, 23, 22, 0.2)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.2}},"flktr":{"val":"rgba(23, 23, 22, 0.8)","hsl_parent_dependency":{"h":60,"s":0.02,"l":0.09,"a":0.8}}},"gradients":[]}}]}__CONFIG_colors_palette__, Materiality definition: the Ultimate Guide. Au cours de la dernire dcennie,Ksapaa conu et mis jour des analyses de matrialit pournombre dinstitutions financires et entreprises duclassementFortune 500. Il sagit en fin de compte de semparer desenjeuxsystmiquessurlesquels elle a un intrt matriel vident. Ilestalorsinutilede procder uneanalyse de double matrialitsi cette perspectivenopre quune redite. Dune part,les organismesinternationauxde normalisation (tels que la Fondation IFRS ou le SASB)semblentplutt favorables prioriser lesseuls impacts socio-environnementaux exercs sur les entreprises. Unematrialittraitegnralementdestratgiesde dveloppement durabletabliessur3 5 ans. Simply fill the form on the right to book a personalised demonstration of Datamaran, tailored to your needs. Les champs obligatoires sont indiqus avec *, Ksapa explores how organizations can mainstream Human Rights due diligence , La CSRD entre en application ds 2024 et rvolutionne le reporting ESG, 3 aspects critiques suivre de prs durant les consultations publiques de l'ISSB et de l'EFRAG en cours, Rencontre Communaut Ksapa Paris 2022 - Enseignements et suivi de progrs, Grer les crises prvisibles : 3 leons tirer de la crise ukrainienne. Votre adresse e-mail ne sera pas publie. Choices made in the architecture for the Reporting areas and the Topics are also good signs of consistency with international frameworks and practices. Descritiquesdu concept reposent sur le fait que lesanalyses de matrialitconventionnelles tendent renforcer lidologie dominanteenentreprise. Double materiality ensures a comprehensive approach to the identification of relevant risk and opportunities. Les entreprisestendent considrer quellesnontpas des ressources ncessaires pour mener des programmes dedveloppement durable. 90 % des entreprises sont des PME, quidveloppent rarementdesanalyses de matrialit. Cependant, cela ne veut pas dire quon est capable dedcarboner suffisamment pour rester profitable avec un cot du carbone 800 euros qui fait partie des scnarios travaills par les stress-tests climatiques. Celle-ci permet decibler les questionssurlesquellescertaines entreprisespourraient prendre part unagendacommun. Kaasinens New Council on Ethics Engagement Role, Sustainability in Focus for Folksams New Chief Economist. En combinant des dcennies dexpertise et desperspectivesdepraticiens et universitaires,Ksapaesten mesure dersumer les avantages et inconvnients de la matrialit. Ce conceptveut donc que: LanouvelleTaxonomieverte etlafuture CSRD adoptenttoutes deuxce principe dedouble matrialit comme basedureportingextra-financier. Elles ne sinterrogent pas suffisamment surla manire dont lentreprise, tout en grant mieux un enjeu matriel, est capable dinscrire son effort et son innovation la hauteur du problme.

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