{"id":8171,"date":"2022-11-29T07:04:09","date_gmt":"2022-11-29T12:04:09","guid":{"rendered":"https:\/\/gbta.org\/?p=8171"},"modified":"2023-08-22T16:00:48","modified_gmt":"2023-08-22T20:00:48","slug":"gbta-applauds-new-corporate-sustainability-reporting-directive","status":"publish","type":"post","link":"https:\/\/gbta.org\/fr\/gbta-applauds-new-corporate-sustainability-reporting-directive\/","title":{"rendered":"La GBTA applaudit la nouvelle directive sur les rapports sur le d\u00e9veloppement durable des entreprises"},"content":{"rendered":"<p>L&#039;Association mondiale des voyages d&#039;affaires (<a href=\"https:\/\/gbta.org\/fr\/\">GBTA<\/a>), la voix de l&#039;industrie mondiale du voyage d&#039;affaires, se f\u00e9licite de l&#039;adoption de la directive europ\u00e9enne <a href=\"https:\/\/www.europarl.europa.eu\/news\/pt\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals\">Directive sur les rapports sur le d\u00e9veloppement durable des entreprises<\/a> (CSRD) pour cr\u00e9er de nouvelles exigences d\u00e9taill\u00e9es en mati\u00e8re de reporting d\u00e9veloppement durable et augmenter consid\u00e9rablement le nombre d&#039;entreprises europ\u00e9ennes et non europ\u00e9ennes soumises au cadre europ\u00e9en de reporting d\u00e9veloppement durable. <\/p>\n\n\n\n<p>La CSRD remplacera la directive sur l&#039;information non financi\u00e8re (NFRD) existante et s&#039;appliquera \u00e0 toutes les grandes entreprises de l&#039;UE, tant publiques que priv\u00e9es, touchant environ 50 000 entreprises, contre 11 700 auparavant. Les entreprises exer\u00e7ant des activit\u00e9s en dehors de l&#039;UE et r\u00e9alisant un chiffre d&#039;affaires net de 150 millions d&#039;euros dans l&#039;UE et au moins une filiale ou succursale dans l&#039;UE seront \u00e9galement tenues de soumettre un rapport de d\u00e9veloppement durable.<\/p>\n\n\n\n<p>Les nouvelles exigences en mati\u00e8re de d\u00e9claration comprendront\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rapports sur les questions sociales et de gouvernance (par exemple, le respect des droits du travail et de l&#039;homme, la lutte contre la corruption et les pots-de-vin, la gouvernance d&#039;entreprise, la diversit\u00e9 et l&#039;inclusion) en plus des rapports sur l&#039;environnement et le changement climatique. <\/li>\n\n\n\n<li>Divulguer des informations sur les processus de diligence raisonnable en mati\u00e8re de d\u00e9veloppement durable d&#039;une entreprise, ainsi que sur les impacts n\u00e9gatifs r\u00e9els et potentiels des op\u00e9rations et de la cha\u00eene de valeur d&#039;une entreprise.<\/li>\n\n\n\n<li>Rapports sur les \u00e9missions de scope 3, y compris les \u00e9missions de scope 3.6 li\u00e9es aux voyages d&#039;affaires.<\/li>\n<\/ul>\n\n\n\n<p>Le nouveau CSRD sera progressivement mis en service \u00e0 partir de 2024.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> A partir du 1er janvier 2024 : les grandes entit\u00e9s d&#039;int\u00e9r\u00eat public (de plus de 500 salari\u00e9s) d\u00e9j\u00e0 soumises \u00e0 la directive sur l&#039;information extra-financi\u00e8re, avec des rapports attendus en 2025 ;<\/li>\n\n\n\n<li>A partir du 1er janvier 2025 : grandes entreprises non soumises actuellement \u00e0 la directive sur le reporting extra-financier (comptant plus de 250 salari\u00e9s et\/ou un chiffre d&#039;affaires de 40 millions d&#039;euros et\/ou un actif total de 20 millions d&#039;euros), dont les rapports doivent \u00eatre rendus en 2026 ;<\/li>\n\n\n\n<li>\u00c0 partir du 1er janvier 2026\u00a0: petites et moyennes entreprises (PME) cot\u00e9es et autres soci\u00e9t\u00e9s dont les rapports doivent \u00eatre rendus en 2027. Les PME peuvent \u00eatre exempt\u00e9es de cette obligation jusqu&#039;en 2028.<\/li>\n<\/ul>\n\n\n\n<p>Un auditeur ou un certificateur ind\u00e9pendant sera requis pour garantir que les entreprises respectent les r\u00e8gles de reporting et les normes de certification.<\/p>\n\n\n\n<p>\u00ab\u00a0GBTA soutient le CSRD et les efforts visant \u00e0 accro\u00eetre \u00e0 la fois la port\u00e9e des rapports sur le d\u00e9veloppement durable et les entreprises tenues de soumettre un rapport. Le niveau \u00e9tendu de reporting permettra aux investisseurs et aux professionnels des achats de comparer les nouveaux fournisseurs non seulement sur les param\u00e8tres financiers, mais \u00e9galement sur l&#039;objectif du fournisseur, sa politique ESG et ses r\u00e9f\u00e9rences en mati\u00e8re de d\u00e9veloppement durable \u00bb, a d\u00e9clar\u00e9 Catherine Logan, vice-pr\u00e9sidente r\u00e9gionale \u2013 EMEA,<br>GBTA.<br><br>\u00ab Le r\u00e9sultat de la proposition CountEmissionsEU soutenue par GBTA sera crucial pour fournir une m\u00e9thodologie harmonis\u00e9e pour calculer les \u00e9missions li\u00e9es aux transports dans l&#039;UE, pour rendre compte des \u00e9missions de port\u00e9e 3 comme l&#039;exige le CSDR, ouvrant la voie \u00e0 une d\u00e9carbonation efficace des voyages d&#039;affaires. secteur \u00bb, a ajout\u00e9 Delphine Millot, SVP Sustainability et MD GBTA Foundation, GBTA. Pour consulter la prise de position compl\u00e8te de la Global Business Travel Association sur la proposition CountEmissionsEU, veuillez <a href=\"https:\/\/gbta.org\/wp-content\/uploads\/GBTA_Position_Paper___CountEmissionsEU_Final2.pdf\">Cliquez ici<\/a>.<\/p>\n\n\n\n<p><strong>\u00c0 propos de GBTA<\/strong><br>La Global Business Travel Association (GBTA) est la plus grande organisation professionnelle de voyages d&#039;affaires et de r\u00e9unions au monde, dont le si\u00e8ge est dans la r\u00e9gion de Washington, DC et qui exerce ses activit\u00e9s sur six continents. Les membres de la GBTA g\u00e8rent chaque ann\u00e9e plus de $345 milliards de d\u00e9penses mondiales en mati\u00e8re de voyages d&#039;affaires et de r\u00e9unions. GBTA propose des formations, des \u00e9v\u00e9nements, des recherches, des activit\u00e9s de plaidoyer et des m\u00e9dias de classe mondiale \u00e0 un r\u00e9seau mondial croissant de plus de 28 000 professionnels du voyage et 125 000 contacts actifs. Pour apprendre plus, <a href=\"https:\/\/gbta.org\/fr\/\">visitez www.gbta.org<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Global Business Travel Association (GBTA), la voix de l&#039;industrie mondiale du voyage d&#039;affaires, se f\u00e9licite de l&#039;adoption de la directive europ\u00e9enne sur les rapports sur le d\u00e9veloppement durable des entreprises (CSRD) pour cr\u00e9er de nouvelles exigences d\u00e9taill\u00e9es en mati\u00e8re de rapports sur le d\u00e9veloppement durable et augmenter consid\u00e9rablement le nombre de rapports europ\u00e9ens et non europ\u00e9ens. entreprises soumises au cadre europ\u00e9en de reporting d\u00e9veloppement durable. Le CSRD remplacera l\u2019existant\u2026<\/p>","protected":false},"author":22,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","om_disable_all_campaigns":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"1,415,661,662,664,666","_relevanssi_noindex_reason":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1516,280,1519],"tags":[],"class_list":["post-8171","post","type-post","status-publish","format-standard","hentry","category-foundation","category-sustainability","category-sustainability-foundation"],"acf":[],"featured_image_src_large":false,"author_info":{"display_name":"","author_link":"https:\/\/gbta.org\/fr\/author\/"},"comment_info":"","category_info":[{"term_id":1516,"name":"Foundation","slug":"foundation","term_group":0,"term_taxonomy_id":1516,"taxonomy":"category","description":"","parent":0,"count":52,"filter":"raw","cat_ID":1516,"category_count":52,"category_description":"","cat_name":"Foundation","category_nicename":"foundation","category_parent":0},{"term_id":280,"name":"Sustainability","slug":"sustainability","term_group":0,"term_taxonomy_id":280,"taxonomy":"category","description":"","parent":0,"count":130,"filter":"raw","cat_ID":280,"category_count":130,"category_description":"","cat_name":"Sustainability","category_nicename":"sustainability","category_parent":0},{"term_id":1519,"name":"Sustainability","slug":"sustainability-foundation","term_group":0,"term_taxonomy_id":1519,"taxonomy":"category","description":"","parent":1516,"count":29,"filter":"raw","cat_ID":1519,"category_count":29,"category_description":"","cat_name":"Sustainability","category_nicename":"sustainability-foundation","category_parent":1516}],"tag_info":false,"taxonomy_info":{"category":[{"value":1516,"label":"Foundation"},{"value":280,"label":"Sustainability"},{"value":1519,"label":"Sustainability"}]},"featured_image_src":null,"featured_image_src_square":null,"mfb_rest_fields":["featured_image_src_large","author_info","comment_info","category_info","tag_info","taxonomy_info","featured_image_src","featured_image_src_square"],"_links":{"self":[{"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/posts\/8171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/comments?post=8171"}],"version-history":[{"count":0,"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/posts\/8171\/revisions"}],"wp:attachment":[{"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/media?parent=8171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/categories?post=8171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gbta.org\/fr\/wp-json\/wp\/v2\/tags?post=8171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}