Plusieurs tudes fondes surlanalyse dedonnesmontrent la corrlation directe entre la matrialit non-financire, sa bonne gestion et une meilleureperformancefinancire. 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. Par exemple, nous fournissons des solutions pour que nos clients utilisent moins de ressources et dnergie. sengageren faveur des Objectifs de Dveloppement durabledes Nationsunies. Watch this digital workshop above to see how you can run a double materiality analysis in real time using Datamarans patented technology, and understand how Fortune 500 companies use a data-driven approach to proactively meet rising investor and regulatory expectations, including those outlined in the EU Sustainability Standards, the CSRD, and the IFRS consultation. Lesenjeuxconvergentsdmontrentcombienquil est urgent pour une entreprise dedvelopper et publierun plan de transformation audacieux afin, justement,de lesaborderde front; Lorsque lesenjeux sont saillants dun point devueessentiellementfinancier mais pas ncessairementsur un plansocio-environnemental, lentreprise doitdvelopperun plan daction assorti de mesuresde gestiondes risquesdans une perspectivefinancire(exemple:provisionnement,gestiondes risques, dsinvestissement) ; Pourdes enjeuxplussaillantsdun point de vue socio-environnementalque strictementfinancier, lentreprise doit concevoir un plan daction complet avec des mesuresde remdiationdes risquessurlensemble de ses activits (exemple:feuille de routede dveloppementde produits, recherche et innovation,dveloppement detechnologies de rupture). Leur objectif premier estde faitdinformer les investisseurs sur les risques quils encourent. The 2019 European Commission (EC) Consultation highlighted current shortcomings in terms of comparability, relevance and reliability of non-financial reporting in the EU, hence the plans to revise the current NFRD for which legislative proposals are expected to be published by the EC by the end of April. Cela dit, nousdveloppons les matrices correspondantesen gardant lesprit certaines limites: Les mthodologiesdanalysedematrialit varientbeaucoupdune entreprise lautre. Cest meilleur pour la plante et pour notre dveloppement. Ce conceptveut donc que: LanouvelleTaxonomieverte etlafuture CSRD adoptenttoutes deuxce principe dedouble matrialit comme basedureportingextra-financier. 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. Ainsi, cela peut encourager les petits exploitants produire exclusivement des cultures dexportation. Les deux perspectives de risquespeuvent se chevaucher dans certains cas. Governance categories include Governance, risk management and internal control and Business conduct. This is a very delicate moment for many businesses, and the return on investment is very important. Cetteanalyse est structureautour de3 piliersclefs: Sur la base de la vaste exprience deKsapadans lapplication de la NFRD, voici3questions cls pour aider les entreprises et institutions financires tirer pleinement parti de lapplicationdu concept dela double matrialit. Cela permet aux dcideurs dentreprise de mieux comprendreenquoi leur gestion dediversesdimensions du dveloppement durable est favorable la performance de leurentreprise. Cest dautant plus essentiel quenosprogrs collectifsvis--vis des de lAgenda 2030 restent encoretrsinsuffisants. NordSIP stands for Nordic Sustainable Investment Platform. La lutte contrele rchauffementclimatique ncessite un changement transformationnel. Cette premire tape estun bon dbut poursensibilisersa communaut daffairesenjeux de dveloppement durable. 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. The timeline for the development sustainability standards set out in the PTF report is very ambitious. 2022 Deloitte SAS. 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. Technology. Elle veille ce que lacceptabilit sociale delentreprise ne soit pas carte. Ilestalorsinutilede procder uneanalyse de double matrialitsi cette perspectivenopre quune redite. Datamarans patented technology offers real-time analytics on strategic, regulatory and reputational risks, specific to your business and value chain. Image courtesy of Guillaume Perigois on Unsplash. Ilsagit ausside mieux prendre en compteles enjeux de dveloppement durable,pour amliorer ses propres performances commerciales. Pourtant, lentreprisepeut ne pas considrerncessairement matriel le fait de savoir si et pourquoi lapprovisionnement dun ingrdient donn pourrait avoir un impact ngatif pour la plante et la socit. It is also presumed that there would be an extension of the scope of mandatory disclosures to all large companies(1), that sustainability reporting would be included in the management report and that some level of external assurance of the sustainability information provided would be required. Des points de vue clairants pour voir le monde sous un autre angle ! La gravit (chelle, porte et possibilit de remdier) et, le cas chant, la probabilit des impacts ngatifs rels et potentiels sur lesindividuset lenvironnement ; Lampleur, la porte et probabilit des impacts positifsavrssur lesindividuset lenvironnement,en relation avec les oprations et la chane de valeurde lorganisation; Lurgence dcoulant des objectifs de politique publique sociale ou environnementalemais aussides limites plantaires. 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. The target is not impossible to achieve but implies that the momentum observed and support from the EU stakeholders translate into mobilising financial and/or expert resources very soon for the work to begin expeditiously. Auteur de diffrents ouvrages sur les questions de RSE et dveloppement durable. Simplifier lesapproches etlesseraient utile pour leur permettre de mener des exercices de matrialit. Lanalyse dematrialit consistedoncidentifier lesenjeuxdedveloppement durableles plus saillants au regard des impacts des activits de lentit dclarante et de sa chane de valeur(EFRAG, 2021, p8). Elle explore limpact rel de la production de cet ingrdient dans lensemble de sa chane dapprovisionnement. 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. Laurence est Associe depuis 1999. With Datamaran, we are able to conduct our materiality assessment in a faster and cost-efficient way. Ainsi, si un enjeu donn est propre tablir un lien direct entre la matrialit financire et extra-financire, une double perspective est redondante. Elle est propre lamener conclure quil est important de renforcer la traabilit Autant que de soutenirle mlange des cultureset la diversificationau sein desexploitations. 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. }); __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. Its first perspective looks into potential or actual impacts of ESG-related risks and opportunities on the performance, development and position of the company usually indicated as financial materiality, with an investor type of audience. The EU has shown leadership in creating sustainability standards covering companies impacts on people and planet, as well as environmental-related risk information what the EU calls double materiality, comments Paul Simpso, CEO of CDP, the worlds biggest repository of environmental data submitted on a voluntary basis by companies. 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. Cest la fois ncessaire et invitable. cet gard,ladouble matrialittend souligner limportance derisques et opportunits. The first section sets out the Foundations for the possible standard-setting. Receive updates & data stories. En revanche, la TCFD, par exemple, privilgie une perspective de matrialit financire. The concept of double materiality, first introduced by the EU Commission as part of the Non-Binding Guidelines on Non-Financial Reporting Update (NFRD), speaks to the fact that risks and opportunities can be material from both a financial and non-financial perspective. Datamaran is the only software analytics platform in the world that identifies and monitors external risks, including ESG. Un beau concept, une comptabilit complique ? Equity and, increasingly, even Stockholm (NordSIP) On 28 July, the UN General Assembly adopted a historic resolution, declaring access to a clean, healthy, and sustainable environment a Stockholm (NordSIP) - Whilst Tesla is one of the world's foremost leaders in carbon-free transportation, its CEO's idiosyncracies and the company's reputation for unsafe Stockholm (NordSIP) According to Conservation International, we could count on nature to provide 30% of the action needed to avoid the worst effects Stockholm (NordSIP) Earlier this year, on 6 April, the European Commission formally adopted the consolidated regulatory technical standards (RTS) to the Sustainable Finance We use cookies to ensure that we give you the best experience on our website. Of note, the publication date by EFRAG coincided with the IFRS Foundations announcement on their strategic direction for sustainability reporting prioritising climate-related reporting, while also working towards other ESG (environmental, social and governance) matters. Voicicomment appliquerla double matrialitmthodologiequidoit tre adapte,explicitede faontransparenceet rendue accessible pour lesparties prenantes : Restenttous les autres sujets pour lesquels la double matrialit prendtoutson sens. In-house - at any time. 2 The Taxonomy Regulation defines 6 environmental objectives: Climate change mitigation, Climate change adaptation, The sustainable use and protection of water and marine resources, The transition to a circular economy, Pollution prevention and control and The protection and restoration of biodiversity and ecosystems. Elle favoriselalignement interne. Celapeut se faire au dtriment deprojets qui ne contribuent pasmanire positive aux questions matriellesde lorganisation. Pourtraiter denjeux matriels,les entreprisesdoiventmobiliser une forcetransformatrice suffisante pour contribuer lAgenda2030avec lurgence ncessaire. Ceci afin dobtenirles informationslesplus concrtespossibles. Lesimpacts positifs et/ou ngatifs dune entreprise offrirontdautantplus dopportunits commerciales et/ou de risquesmatriels sur le plan financier. Lesstratgiesde gestion des actifs portentpar exemplesur 10anset plus. In practice, it remains to be seen whether the different ambitions would lead to different outcomes. Climate Risk From Scenario Analysis to Net Zero Investments, Microfinance From Covid-Relief to Fintech Opportunities, The Energy Transition Investment Opportunities in Southern Europe, European Sustainability Reporting Standards, Corporate Sustainable Reporting Directive (CSRD), European Financial Reporting Advisory Group (EFRAG), La Franaise Spotlights Climate-Aware Strategic Asset Allocation, AP7 Shines Light on Tesla Workers Rights, Schroders Finds Partner for Investing in Nature, EC Regulation Containing RTS Goes Official. Votre adresse e-mail ne sera pas publie. The governance would keep the Financial Reporting pillar unchanged and add a Non-Financial Reporting (NFR) pillar with a proper governance, under an overall umbrella of a new EFRAG Administrative Board and an enlarged General Assembly. Cela permet dexplorer la manire dont lensemble dun cosystmepar exemple industriel est susceptible dvoluer sur le long terme. 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. Nous pouvons citerla perte de biodiversit, la pnurie mondiale deau, la dforestation, les ingalits et es droitshumains. Pour cela, de nouvelles exigences lgalesdevrontsappliquer pouruniformiserles rgles du jeu do lexercice de double matrialit. Le concept renforce en fin de comptela pertinence deleurs analyses etleursrsultats, en alignant les investisseurs et les autres parties prenantesautour durle dune entreprisedonnevis--vis de lagendade dveloppement durablede la communaut internationale. 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. Pour en savoir plus, consulter www.deloitte.com/about. But what does it mean for corporate leaders? Au cours de la dernire dcennie,Ksapaa conu et mis jour des analyses de matrialit pournombre dinstitutions financires et entreprises duclassementFortune 500. Parce quil est prfrable pour les entreprises de garantir le prix et la qualit. 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. Lapplication du concept de matrialitidentifie clairementles enjeuxles plus pertinents. Stockholm (NordSIP) Late on Friday, 29 April, the European Financial Reporting Advisory Group (EFRAG) announced the release of the first draft of its widely anticipated European Sustainability Reporting Standards. to provide relevant, faithful, comparable and reliable information: This proposed purpose would be anchoring what is known as the double materiality concept, which is already featured in the current NFRD. Double materiality requires that both impact materiality and financial materiality perspectives be applied in their own right. Protein Transition: Can Science & the Business of Food Solve our Consumption Equation? Nous avonsainsitest diversesmthodologiesbases sur desapprochesparfoispurement qualitatives, ou bienstrictementquantitatives, ou bien hybrides. Cest probablement lune des principales raisonsdufossapparententre les marchs europen et amricain surcettequestion de la double matrialit. In order to make available the first standards by mid-2022 the preparatory work would need to continue in some forms. DTTL et chacun de ses cabinets membres et entits lies sont uniquement responsables de leurs propres actes et manquements, et aucunement de ceux des autres. It is hoped that the desire of all the parties to work together for global convergence will prevail. Les dcideurspeuvent semparerpleinementdesenjeux dedveloppement durablepour remplir les objectifsde leurs plansglobaux. Watch the live discussion to better understand the notion of double materiality and discover how patented technology makes analysis possible. Uneorganisationne pourra identifier ses enjeuxfinanciers et de cration de valeurde faon exhaustive que si elle examine dabord ses impacts matrielsvis--vis dudveloppement durable. Otherwise, the series of exposure drafts (EDs) released by EFRAG follow the familiar ESG framework. 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. 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. Please enable JavaScript to view the site. Associe, EU Corporate Reporting Policy Leader, Grande distribution, Ngoce & Distribution spcialise, Energie, Ressources & Produits industriels, Technologies, Mdias & Tlcommunications, Tlcommunication, Mdias & Divertissement, Les instruments de dette intgrant des critres environnementaux, sociaux et de gouvernance (ESG), Charte de protection des donnes personnelles. 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). Cest peut-trefinalementl que rside la valeur ajoute de ce concept complexe. 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). Dune part,les entreprises et institutions financiressoientresponsables de la gestion du risque financier que les facteurs socio-environnementaux gnrent pour leurs rsultats ; Dautre part, ces mmes entreprises et institutions financires doiventpleinementassumer la responsabilit desimpactsngatifs avrset potentiels que leurs dcisions feraient pesersur lesindividus, la socit et lenvironnement. The first set of standards would be applicable for fiscal year 2023 reports, to be published in 2024. Dune part,les organismesinternationauxde normalisation (tels que la Fondation IFRS ou le SASB)semblentplutt favorables prioriser lesseuls impacts socio-environnementaux exercs sur les entreprises. Cette interrogation doitde faitprovoquer des transformationsdrastiques. Lesanalyses de matrialit financirescouvrent, quant elles,destemporalitsbeaucoup plus longues. Lanalyse de la matrialit et les mthodes dereportingne sont souvent pas incluses dans le champ dapplication des mandats de vrification. En combinant des dcennies dexpertise et desperspectivesdepraticiens et universitaires,Ksapaesten mesure dersumer les avantages et inconvnients de la matrialit. Sign up here to receive our newsletter. If you continue to use this site we will assume that you are happy with it. On 8 March 2021, EFRAG published two reports mandated by the European Commission in the context of the revision of the Non-Financial Reporting Directive, paving the way, and urging, for the development of EU sustainability reporting standards. Trusted by blue-chip companies and top-tier partners, it brings a data-driven business process for external risk and materiality analysis. It includes what could be the expected characteristics of an information of quality, namely relevance, faithful representation, comparability, understandability and reliability (auditable information). Une idologiequiconsisteau finalchercherla croissance conomique pluttquepromouvoir des modes de consommation plus durables. the Group of Five(3) or TCFD) is available to date to cover the width and depth of the proposed EU ambition. Lamatrialit permet de relierlamission des entreprises. 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. 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. Le tout en commenant ds prsent intgrer ce concept dans toutes leurs analyses processus dereporting. Des effortsmajeurs doivent tre fournisau sein des entreprises,chez les investisseurset lchelle de toutela socit. Also, the explicit suggestion of a dialogue with the IFRS Foundation once the IFRS Foundation has set a possible course of action is encouraging. 100% Digital ! Ce qui est vrai pourla crise climatiquelestaussipour tous les autres enjeux. The second section proposes Conceptual guidelines that would be used by the standard-setter to develop the standards, as well as by companies in preparing their reporting. The organization would be expected to remain an independent public-private partnership, with separate funding for each pillar. Membre de Deloitte Touche Tohmatsu Limited. Materiality Definition: The Ultimate Guide. The EC also asked the EFRAG Corporate Reporting Lab to perform preliminary work, if the EU were to start developing non-financial reporting standards. Ainsi elles peuventidentifier lesquelsexigentdes ressources et du temps pourmobiliserleurs parties prenantes. Restez connects avec Farid Baddache sur Twitter @Fbaddache. In particular, it is assumed that the European standard-setting would take existence through delegated acts (i.e. The platform serves as the information link and connection hub between institutional investors and managers offering sustainable investment products, and as a reference point for the high interest across the asset management spectrum and beyond, viewed from the Nordics. Voir les Conditions d'Utilisation pour plus d'informations. Dans ce contexte, ladoublematrialit ale potentiel de rconcilier la communaut financire avec les consommateurs, employs, partenaires commerciaux, communautslocaleset organisations de la socit civile. Si lesexercicesde matrialitsont complexesetpourraientencore gagner en robustesse,le prsentdocumentsynthtisedesindications clefspour aider les entreprises et institutions financires prioriserlesenjeuxsocio-environnementauxet thiques les plus stratgiques. One of them stems from the PTF extensive assessment work showing the momentum for sustainability reporting in the EU and the need to cater for EU specificities, as well as to ensure consistency in the EU regulatory landscape (in particular with the Sustainable Finance agenda and implications: Taxonomy Regulation, Sustainable Finance Disclosures Regulation - SFDR, amongst others). Il est donc essentiel daligner des horizons de temps trs diffrents. Listed companies across the EU will use the proposed rules to implement mandatory sustainability-related disclosures under the upcoming Corporate Sustainable Reporting Directive (CSRD). Thats why these standards requirement that companies report a wide range of relevant science-based environmental data is so key, concludes Simpso. Lanalyse de matrialit dune entreprise alimentaire pourrait mettre en vidence limportance dimposer une plus grande traabilit de ses ingrdients. Choices made in the architecture for the Reporting areas and the Topics are also good signs of consistency with international frameworks and practices. Parce que les clientsexigentde plus en plus ce niveau dinformation. Ladouble matrialit pousse lvaluation plus loinencore. This will give the kick-off for the debates with the EU Council and Parliament. The platform allows us to explore double materiality, or social and environmental issues which are clearly impacting businesses today., Elisa Moscolin, Head of Sustainability and CSR, Santander UK. Avantde chercherdes ressources supplmentaires, la matrialit permet de revoir laffectation des ressources existantes. Stockholm (NordSIP) For most professional asset managers, integrating climate-related considerations into the investment process is a purely bottom-up exercise. Par exemple, nous concevons des solutions innovantes pour accrotre la productivit de nos clients.
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