{"id":35189,"date":"2024-07-15T15:39:54","date_gmt":"2024-07-15T13:39:54","guid":{"rendered":"https:\/\/www.ethifinance.com\/?post_type=opinions&#038;p=35189"},"modified":"2026-03-05T10:24:14","modified_gmt":"2026-03-05T09:24:14","slug":"notation-esg-investissement-durable","status":"publish","type":"opinions","link":"https:\/\/www.ethifinance.com\/fr\/opinions\/notation-esg-investissement-durable\/","title":{"rendered":"La notation ESG doit \u00eatre le nouvel acte de confiance"},"content":{"rendered":"\n<p><strong>par Carol Sirou, CEO d\u2019EthiFinance<\/strong> &#8211; Investir, Le journal des finances, num\u00e9ro 2636 du 13 juillet 2024<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>D\u00e9sormais, investir dans une entreprise, c\u2019est faire confiance \u00e0 ses capacit\u00e9s financi\u00e8res, \u00e0 ses engagements strat\u00e9giques et c\u2019est donner foi \u00e0 sa trajectoire au regard de crit\u00e8res environnementaux, sociaux et de gouvernance.<br><\/p>\n\n\n\n<p>Chez EthiFinance, agence europ\u00e9enne de notation financi\u00e8re et extra-financi\u00e8re, nous avons mis en place l\u2019organisation et le cadre m\u00e9thodologique pour que la notation ESG devienne un v\u00e9ritable outil d\u2019analyse prospective de ces engagements et apporte une opinion \u00e9tay\u00e9e. Nous concevons notre r\u00f4le comme celui\u00a0d&rsquo;un tiers de confiance pour les investisseurs.<\/p>\n\n\n\n<p>Depuis le 1er&nbsp;janvier, la directive CSRD (corporate sustainability responsibility directive) nous apporte le \u00ab&nbsp;carburant&nbsp;\u00bb n\u00e9cessaire pour aller vers une finance durable. Les entreprises vont devoir communiquer leurs donn\u00e9es ESG, selon le r\u00e9f\u00e9rentiel fix\u00e9 par la CSRD qui va s\u2019appliquer par \u00e9tapes d\u2019ici 2027 en commen\u00e7ant, d\u00e8s cette ann\u00e9e, par les grands groupes.<br><br>D\u2019ici trois \u00e0 cinq ans, nous disposerons de donn\u00e9es audit\u00e9es, donc de meilleure qualit\u00e9, plus fiables et surtout plus comparables. Nous conna\u00eetrons aussi les plans de transition des entreprises bas\u00e9s sur une vision de double mat\u00e9rialit\u00e9, c\u2019est-\u00e0-dire en prenant en consid\u00e9ration leurs risques et opportunit\u00e9s et leurs impacts sur leur environnement \u00e9conomique, social et environnemental.<\/p>\n\n\n\n<p>Ce changement a \u00e9t\u00e9 impuls\u00e9 par l\u2019accord de Paris de 2015 et par\u00a0le Green Deal de 2019. Gr\u00e2ce \u00e0 ce socle, l\u2019Union europ\u00e9enne s\u2019impose d\u00e9sormais comme le fer de lance mondial de la transition \u00e9cologique et soci\u00e9tale.<\/p>\n\n\n\n<p>Aujourd\u2019hui, nous voyons des entreprises europ\u00e9ennes et des financeurs pr\u00eats \u00e0 s&rsquo;engager dans cette voie. Ils n\u2019en contestent plus ni le bien-fond\u00e9, ni la n\u00e9cessit\u00e9, mais davantage les moyens et le calendrier \u00e0 mettre en regard.<\/p>\n\n\n\n<p>Les prochaines ann\u00e9es seront donc cruciales pour tester la robustesse de ce reporting extra-financier qui nous oblige autant que les entreprises et auquel il faut se&nbsp;pr\u00e9parer.&nbsp;Si les donn\u00e9es sont assez mesurables et comparables sur les enjeux environnementaux, de type \u00e9mission de tonnes de CO 2, les crit\u00e8res sociaux sont plus difficiles \u00e0 \u00e9valuer. <\/p>\n\n\n\n<p>Il est n\u00e9cessaire de d\u00e9velopper des outils statistiques pour appr\u00e9hender les probl\u00e9matiques, par exemple, d\u2019une absence de parit\u00e9 ou de diversit\u00e9 au sein d\u2019une entreprise. L\u2019analyse des controverses \u2013 telle que nous la pratiquons &#8211; est \u00e9galement un outil d\u00e9j\u00e0 fort utile. L&rsquo;opinion rendue sur le respect ou non d\u2019une trajectoire ESG affich\u00e9e et sur les informations recueillies dans le cadre du reporting extra-financier est d&rsquo;ores et d\u00e9j\u00e0 de plus en plus prise en compte\u00a0dans la notation cr\u00e9dit.<\/p>\n\n\n\n<p>Un autre enjeu m\u00e9thodologique concerne la coexistence de deux r\u00e9f\u00e9rentiels ESG&nbsp;: celui de l\u2019Efrag (European Reporting advisory Group) dans l\u2019Union europ\u00e9enne et celui extra-europ\u00e9en de l\u2019ISSB (International Sustainability Standards Board). L\u2019Efrag et l\u2019ISSB se sont mis d\u2019accord sur le principe d\u2019interop\u00e9rabilit\u00e9 entre leurs standards. <\/p>\n\n\n\n<p>Ainsi si les grands groupes mondiaux devaient d\u00e8s cette ann\u00e9e se conformer \u00e0 la norme europ\u00e9enne reposant sur la double mat\u00e9rialit\u00e9, les deux normes devraient tendre \u00e0 l\u2019harmonisation pour faciliter l\u2019exercice de reporting et de comparaison indispensable \u00e0 leurs parties prenantes.<\/p>\n\n\n\n<p>Pour embarquer les quelques 50&nbsp;000 ETI et PME europ\u00e9ennes r\u00e9glement\u00e9es&nbsp;par la CSRD, il est n\u00e9cessaire d\u2019adapter le standard Efrag aux r\u00e9alit\u00e9s op\u00e9rationnelles des entreprises de plus petite taille et de faire preuve de beaucoup de p\u00e9dagogie. Construire des r\u00e9f\u00e9rentiels pertinents et adapt\u00e9s aux organisations de toutes tailles&nbsp;pour les aider dans leur transition ESG est \u00e0 port\u00e9e de main, si la volont\u00e9 politique est l\u00e0.<\/p>\n\n\n\n<p>Au-del\u00e0 de ces ajustements m\u00e9thodologiques, nous voulons \u0153uvrer pour que la notation extra-financi\u00e8re d\u00e9passe la simple labellisation d\u2019un reporting annuel pour devenir une opinion solide, fond\u00e9e sur l\u2019analyse prospective des engagements des entreprises.<\/p>\n\n\n\n<p>Expert reconnu du m\u00e9tier depuis\u00a020 ans dans l\u2019accompagnement des entreprises, notre capacit\u00e9 \u00e0 \u00e9clairer ces d\u00e9bats est indiscutable.<\/p>\n\n\n\n<p>Pour les investisseurs, les march\u00e9s et les parties prenantes qui affichent et revendiquent leurs engagements durables, l&rsquo;heure du choix responsable est\u00a0arriv\u00e9e.\u00a0<br><\/p>\n\n\n\n<p><strong>Carol Sirou<\/strong><br>CEO d\u2019EthiFinance<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ethifinance.com\/\">ethifinance.com<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"632\" height=\"935\" src=\"https:\/\/www.ethifinance.com\/wp-content\/uploads\/2024\/07\/Investir-Carol-Sirou-1.png\" alt=\"\" class=\"wp-image-35192\" srcset=\"https:\/\/www.ethifinance.com\/wp-content\/uploads\/2024\/07\/Investir-Carol-Sirou-1.png 632w, https:\/\/www.ethifinance.com\/wp-content\/uploads\/2024\/07\/Investir-Carol-Sirou-1-203x300.png 203w, https:\/\/www.ethifinance.com\/wp-content\/uploads\/2024\/07\/Investir-Carol-Sirou-1-8x12.png 8w\" sizes=\"(max-width: 632px) 100vw, 632px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>par Carol Sirou, CEO d\u2019EthiFinance &#8211; Investir, Le journal des finances, num\u00e9ro 2636 du 13 juillet 2024 D\u00e9sormais, investir dans une entreprise, c\u2019est faire confiance \u00e0 ses capacit\u00e9s financi\u00e8res, \u00e0 ses engagements strat\u00e9giques et c\u2019est donner foi \u00e0 sa trajectoire au regard de crit\u00e8res environnementaux, sociaux et de gouvernance. Chez EthiFinance, agence europ\u00e9enne de notation [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-35189","opinions","type-opinions","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La notation ESG doit \u00eatre le nouvel acte de confiance - EthiFinance<\/title>\n<meta name=\"description\" content=\"EthiFinance, agence europ\u00e9enne de notation financi\u00e8rs.e et extra-financi\u00e8re, guide les investisseurs gr\u00e2ce \u00e0 des notations ESG compl\u00e8tes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ethifinance.com\/fr\/opinions\/notation-esg-investissement-durable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La notation ESG doit \u00eatre le nouvel acte de confiance - 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