Information de durabilité : le second pilier de l’information normée des entreprises
There is a growing need for a second pillar of standardized corporate information, focused on sustainability. While financial data has reached a certain level of maturity, its limitations are evident, including its retrospective nature and focus on tangible aspects. The rise of sustainability inform...
Enregistré dans:
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| Format: | Article ou chapitre numérique |
| Langue: | Français |
| Publié: |
2024
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| Accès en ligne: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Résumé: | There is a growing need for a second pillar of standardized corporate information, focused on sustainability. While financial data has reached a certain level of maturity, its limitations are evident, including its retrospective nature and focus on tangible aspects. The rise of sustainability information aims to address these gaps by integrating ESG impacts. However, the challenges are numerous: unreliable data, lack of comparability, and fragmented demands. The EU’s response, with the Corporate Sustainability Reporting Directive, is ambitious. It mandates compulsory reporting for large companies and listed SMEs, covering all sustainability issues and introducing an audit regime. The ESRS standards, adopted by the EU, aim to harmonize practices and ensure global coherence. Yet, the inclusion of SMEs is essential, hence the proposal for simplified standards. This transition to sustainable information is crucial for guiding future decisions, requiring concerted efforts at both the European and global levels. |
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