{"id":454,"date":"2023-06-26T17:59:00","date_gmt":"2023-06-26T15:59:00","guid":{"rendered":"https:\/\/canis-conseil.fr\/?p=454"},"modified":"2025-11-23T19:41:28","modified_gmt":"2025-11-23T18:41:28","slug":"reporting-extra-financier-de-nouvelles-normes-internationales-sur-le-climat","status":"publish","type":"post","link":"https:\/\/canis-conseil.fr\/index.php\/2023\/06\/26\/reporting-extra-financier-de-nouvelles-normes-internationales-sur-le-climat\/","title":{"rendered":"Reporting extra-financier\u00a0: de nouvelles normes internationales sur le climat\u00a0"},"content":{"rendered":"\n

Les Echos<\/a>, 26 juin 2023. <\/p>\n\n\n\n

L’International Sustainability Standards Board (ISSB) est le pendant, pour le reporting durable, de l’International Accounting Standards Board (IASB) qui a cr\u00e9\u00e9 les normes comptables internationales IFRS pour les comptes consolid\u00e9s. Il est n\u00e9 en 2021 \u00e0 Glasgow lors de la COP26, puis a \u00e9t\u00e9 soutenu par le G20 pour \u00e9laborer des standards internationaux extra-financiers. Deux normes ont \u00e9t\u00e9 publi\u00e9es ce lundi : l’IFRS S1 et l’IFRS S2. Elles portent essentiellement sur des donn\u00e9es li\u00e9es au climat. La premi\u00e8re \u00e9tablit les principes g\u00e9n\u00e9raux, explique la grammaire et le lexique de ce nouveau langage qui se veut commun \u00e0 tous. La seconde pr\u00e9sente les informations sp\u00e9cifiques li\u00e9es au climat. […]
L’EFRAG (European Financial Reporting Advisory Group) a aussi publi\u00e9 des normes ESG. Cette organisation publique, situ\u00e9e \u00e0 Bruxelles, a \u00e9t\u00e9 mandat\u00e9e par la European Commission pour \u00e9laborer les normes de reporting ESG que les entreprises europ\u00e9ennes devront appliquer. En novembre dernier, l’Efrag a publi\u00e9 un projet de 12 normes, les ESRS qui couvrent les questions environnementales (climat, pollution, ressources marines, eau\u2026), les aspects sociaux (main-d’\u0153uvre, communaut\u00e9s locales, consommateurs et utilisateurs finaux), la gouvernance et l’\u00e9thique des affaires. Ces normes seront d\u00e9finitives d\u00e9but juillet quand aura \u00e9t\u00e9 publi\u00e9 l’acte d\u00e9l\u00e9gu\u00e9 de la directive CSRD, qui r\u00e9volutionne l’information extra-financi\u00e8re.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les Echos, 26 juin 2023. L’International Sustainability Standards Board (ISSB) est le pendant, pour le reporting durable, de l’International Accounting Standards Board (IASB) qui a cr\u00e9\u00e9 les normes comptables internationales IFRS pour les comptes consolid\u00e9s. Il est n\u00e9 en 2021 \u00e0 Glasgow lors de la COP26, puis a \u00e9t\u00e9 soutenu par le G20 pour \u00e9laborer …<\/p>\n

Reporting extra-financier\u00a0: de nouvelles normes internationales sur le climat\u00a0<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","footnotes":""},"categories":[10,9],"tags":[],"class_list":["post-454","post","type-post","status-publish","format-standard","hentry","category-esg","category-gouvernance"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Catherine Delahaye","author_link":"https:\/\/canis-conseil.fr\/index.php\/author\/admin5132\/"},"uagb_comment_info":1,"uagb_excerpt":"Les Echos, 26 juin 2023. L’International Sustainability Standards Board (ISSB) est le pendant, pour le reporting durable, de l’International Accounting Standards Board (IASB) qui a cr\u00e9\u00e9 les normes comptables internationales IFRS pour les comptes consolid\u00e9s. Il est n\u00e9 en 2021 \u00e0 Glasgow lors de la COP26, puis a \u00e9t\u00e9 soutenu par le G20 pour \u00e9laborer…","_links":{"self":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=454"}],"version-history":[{"count":2,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/454\/revisions"}],"predecessor-version":[{"id":1492,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/454\/revisions\/1492"}],"wp:attachment":[{"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canis-conseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}