{"id":259336,"date":"2025-05-25T10:51:26","date_gmt":"2025-05-25T01:51:26","guid":{"rendered":"https:\/\/dei.so\/?p=259336"},"modified":"2026-09-17T16:40:21","modified_gmt":"2026-09-17T07:40:21","slug":"top-sustainability-reporting-standards-explained-gri-cdp-sasb-and-the-path-to-esg-excellence","status":"publish","type":"post","link":"https:\/\/dei.so\/fr\/top-sustainability-reporting-standards-explained-gri-cdp-sasb-and-the-path-to-esg-excellence\/","title":{"rendered":"Les principales normes de reporting en mati\u00e8re de durabilit\u00e9 expliqu\u00e9esa0: GRI, CDP, SASB et la voie vers ESG l\u2019excellence"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"259336\" class=\"elementor elementor-259336\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2729e60 e-flex e-con-boxed e-con e-parent\" data-id=\"2729e60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d321adc elementor-widget elementor-widget-image\" data-id=\"d321adc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-768x768.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259338\" alt=\"Vue d\u2019ensemble du cadre de reporting ESG et de ses principaux \u00e9l\u00e9ments.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-768x768.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-300x300.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-150x150.jpg 150w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-560x560.jpg 560w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a39b9bd elementor-widget elementor-widget-table-of-contents\" data-id=\"a39b9bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e110a5a e-flex e-con-boxed e-con e-parent\" data-id=\"e110a5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c82b4e6 elementor-widget elementor-widget-text-editor\" data-id=\"c82b4e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"820\" data-end=\"902\">SECTION 1 : Introduction \u2014 Pourquoi les normes de reporting de durabilit\u00e9 sont d\u00e9sormais essentielles<\/h4><p title=\"\" data-start=\"904\" data-end=\"1272\">Dans le contexte \u00e9conomique actuel, la durabilit\u00e9 n\u2019est plus facultative : elle est strat\u00e9gique. Les entreprises de tous secteurs font face \u00e0 une pression croissante des r\u00e9gulateurs, des investisseurs et des consommateurs pour <strong data-start=\"1085\" data-end=\"1159\">disclose their environmental, social, and governance (ESG) performance<\/strong>. Mais comment ces informations doivent-elles \u00eatre publi\u00e9es ? Bienvenue dans l\u2019univers des <strong data-start=\"1233\" data-end=\"1271\">normes de reporting de durabilit\u00e9<\/strong>.<\/p><p title=\"\" data-start=\"1274\" data-end=\"1633\">Sustainability reporting standards provide the structure, credibility, and comparability that modern businesses need to communicate their environmental and social impacts transparently. Whether your goal is regulatory compliance, stakeholder engagement, risk mitigation, or competitive differentiation, the <strong data-start=\"1581\" data-end=\"1609\">bonne norme de reporting<\/strong> sert de feuille de route.<\/p><p title=\"\" data-start=\"1635\" data-end=\"1950\">Cet article clarifie les principales normes de reporting de durabilit\u00e9 utilis\u00e9es dans le monde, notamment <strong data-start=\"1727\" data-end=\"1851\">GRI (Global Reporting Initiative), CDP (Carbon Disclosure Project) et SASB (Sustainability Accounting Standards Board)<\/strong>\u2014 tout en proposant des conseils pratiques pour choisir le cadre adapt\u00e9 \u00e0 votre organisation.<\/p><blockquote data-start=\"1952\" data-end=\"2242\"><p data-start=\"1954\" data-end=\"2242\">Chez DEISO, nous aidons les entreprises \u00e0 ma\u00eetriser, appliquer et optimiser leur reporting de durabilit\u00e9 gr\u00e2ce \u00e0 <strong data-start=\"2045\" data-end=\"2124\">du conseil, des tableaux de bord ESG, des analyses pilot\u00e9es par AI et des formations professionnelles<\/strong>. Cet article s\u2019appuie sur notre exp\u00e9rience op\u00e9rationnelle dans de nombreux secteurs, de l\u2019industrie aux infrastructures et \u00e0 la logistique.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b757a95 elementor-widget elementor-widget-text-editor\" data-id=\"b757a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"2249\" data-end=\"2311\">SECTION 2 : Que sont les normes de reporting de durabilit\u00e9 ?<\/h5>\n<p data-start=\"2313\" data-end=\"2601\">Fondamentalement, <strong data-start=\"2328\" data-end=\"2366\">normes de reporting de durabilit\u00e9<\/strong> sont des cadres structur\u00e9s qui d\u00e9finissent <em data-start=\"2405\" data-end=\"2411\">ce que<\/em>, <em data-start=\"2413\" data-end=\"2418\">comment<\/em>, et <em data-start=\"2424\" data-end=\"2430\">quand<\/em> les entreprises doivent publier sur des enjeux ESG. Ces normes apportent coh\u00e9rence et comparabilit\u00e9 aux publications de durabilit\u00e9, tout comme les normes financi\u00e8res le font pour la comptabilit\u00e9.<\/p>\n<p data-start=\"2603\" data-end=\"2642\">Elles r\u00e9pondent \u00e0 des questions essentielles telles que :<\/p>\n\n<ul data-start=\"2643\" data-end=\"2851\">\n \t<li data-start=\"2643\" data-end=\"2685\">\n<p data-start=\"2645\" data-end=\"2685\">Quels indicateurs environnementaux sont les plus importants ?<\/p>\n<\/li>\n \t<li data-start=\"2686\" data-end=\"2747\">\n<p data-start=\"2688\" data-end=\"2747\">Comment les \u00e9missions de carbone doivent-elles \u00eatre cat\u00e9goris\u00e9es (Scope 1, 2 et 3) ?<\/p>\n<\/li>\n \t<li data-start=\"2748\" data-end=\"2800\">\n<p data-start=\"2750\" data-end=\"2800\">Quel niveau d\u2019implication des parties prenantes est n\u00e9cessaire ?<\/p>\n<\/li>\n \t<li data-start=\"2801\" data-end=\"2851\">\n<p data-start=\"2803\" data-end=\"2851\">Comment garantir une mat\u00e9rialit\u00e9 propre \u00e0 votre secteur d\u2019activit\u00e9 ?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2853\" data-end=\"3112\">Par exemple, <strong data-start=\"2866\" data-end=\"2873\">GRI<\/strong> offre un cadre large, centr\u00e9 sur les parties prenantes, tandis que <strong data-start=\"2929\" data-end=\"2937\">SASB<\/strong> se concentre sur les enjeux significatifs sur le plan financier pour les investisseurs. <strong data-start=\"3000\" data-end=\"3007\">CDP<\/strong> cible les donn\u00e9es carbone et environnementales, en coh\u00e9rence avec les objectifs d\u2019action climatique et les publications destin\u00e9es aux investisseurs.<\/p>\n\n<blockquote data-start=\"3114\" data-end=\"3266\">\n<p data-start=\"3116\" data-end=\"3266\">Ces normes ne sont pas interchangeables : elles r\u00e9pondent \u00e0 des publics et \u00e0 des objectifs diff\u00e9rents. Il est donc essentiel de choisir la bonne norme, ou la bonne combinaison de normes.<\/p>\n<\/blockquote>\n\n<hr data-start=\"3268\" data-end=\"3271\" \/>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3458dd elementor-widget elementor-widget-text-editor\" data-id=\"d3458dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"2249\" data-end=\"2311\">SECTION 2 : Que sont les normes de reporting de durabilit\u00e9 ?<\/h5>\n<p data-start=\"2313\" data-end=\"2601\">Fondamentalement, <strong data-start=\"2328\" data-end=\"2366\">normes de reporting de durabilit\u00e9<\/strong> sont des cadres structur\u00e9s qui d\u00e9finissent <em data-start=\"2405\" data-end=\"2411\">ce que<\/em>, <em data-start=\"2413\" data-end=\"2418\">comment<\/em>, et <em data-start=\"2424\" data-end=\"2430\">quand<\/em> les entreprises doivent publier sur des enjeux ESG. Ces normes apportent coh\u00e9rence et comparabilit\u00e9 aux publications de durabilit\u00e9, tout comme les normes financi\u00e8res le font pour la comptabilit\u00e9.<\/p>\n<p data-start=\"2603\" data-end=\"2642\">Elles r\u00e9pondent \u00e0 des questions essentielles telles que :<\/p>\n\n<ul data-start=\"2643\" data-end=\"2851\">\n \t<li data-start=\"2643\" data-end=\"2685\">\n<p data-start=\"2645\" data-end=\"2685\">Quels indicateurs environnementaux sont les plus importants ?<\/p>\n<\/li>\n \t<li data-start=\"2686\" data-end=\"2747\">\n<p data-start=\"2688\" data-end=\"2747\">Comment les \u00e9missions de carbone doivent-elles \u00eatre cat\u00e9goris\u00e9es (Scope 1, 2 et 3) ?<\/p>\n<\/li>\n \t<li data-start=\"2748\" data-end=\"2800\">\n<p data-start=\"2750\" data-end=\"2800\">Quel niveau d\u2019implication des parties prenantes est n\u00e9cessaire ?<\/p>\n<\/li>\n \t<li data-start=\"2801\" data-end=\"2851\">\n<p data-start=\"2803\" data-end=\"2851\">Comment garantir une mat\u00e9rialit\u00e9 propre \u00e0 votre secteur d\u2019activit\u00e9 ?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2853\" data-end=\"3112\">Par exemple, <strong data-start=\"2866\" data-end=\"2873\">GRI<\/strong> offre un cadre large, centr\u00e9 sur les parties prenantes, tandis que <strong data-start=\"2929\" data-end=\"2937\">SASB<\/strong> se concentre sur les enjeux significatifs sur le plan financier pour les investisseurs. <strong data-start=\"3000\" data-end=\"3007\">CDP<\/strong> cible les donn\u00e9es carbone et environnementales, en coh\u00e9rence avec les objectifs d\u2019action climatique et les publications destin\u00e9es aux investisseurs.<\/p>\n\n<blockquote data-start=\"3114\" data-end=\"3266\">\n<p data-start=\"3116\" data-end=\"3266\">Ces normes ne sont pas interchangeables : elles r\u00e9pondent \u00e0 des publics et \u00e0 des objectifs diff\u00e9rents. Il est donc essentiel de choisir la bonne norme, ou la bonne combinaison de normes.<\/p>\n<\/blockquote>\n\n<hr data-start=\"3268\" data-end=\"3271\" \/>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-935f129 elementor-widget elementor-widget-text-editor\" data-id=\"935f129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"3273\" data-end=\"3351\">SECTION 3 : Pourquoi des normes telles que GRI, CDP et SASB sont essentielles pour les entreprises<\/h4><p data-start=\"3353\" data-end=\"3435\">Voici ce qui se produit lorsqu\u2019une entreprise ne suit pas une norme de reporting reconnue :<\/p><ul data-start=\"3436\" data-end=\"3629\"><li data-start=\"3436\" data-end=\"3491\"><p data-start=\"3438\" data-end=\"3491\">Les investisseurs consid\u00e8rent les rapports ESG comme vagues et peu fiables<\/p><\/li><li data-start=\"3492\" data-end=\"3551\"><p data-start=\"3494\" data-end=\"3551\">Les parties prenantes ne peuvent pas comparer votre performance \u00e0 celle de vos pairs<\/p><\/li><li data-start=\"3552\" data-end=\"3629\"><p data-start=\"3554\" data-end=\"3629\">Des opportunit\u00e9s de financement ou d\u2019achats li\u00e9s \u00e0 la durabilit\u00e9 sont perdues<\/p><\/li><\/ul><p data-start=\"3631\" data-end=\"3722\">\u00c0 l\u2019inverse, les entreprises qui utilisent des <strong data-start=\"3659\" data-end=\"3708\">normes structur\u00e9es de reporting de durabilit\u00e9<\/strong> b\u00e9n\u00e9ficient de :<\/p><ul data-start=\"3723\" data-end=\"4055\"><li data-start=\"3723\" data-end=\"3781\"><p data-start=\"3725\" data-end=\"3781\">Une transparence et une cr\u00e9dibilit\u00e9 renforc\u00e9es aupr\u00e8s des parties prenantes<\/p><\/li><li data-start=\"3782\" data-end=\"3829\"><p data-start=\"3784\" data-end=\"3829\">Une meilleure gestion des risques et un \u00e9talonnage ESG<\/p><\/li><li data-start=\"3830\" data-end=\"3923\"><p data-start=\"3832\" data-end=\"3923\">Une pr\u00e9paration aux \u00e9volutions r\u00e9glementaires (par exemple, CSRD en Europe et les publications climatiques SEC aux \u00c9tats-Unis)<\/p><\/li><li data-start=\"3924\" data-end=\"4055\"><p data-start=\"3926\" data-end=\"4055\">Une meilleure ad\u00e9quation avec <strong data-start=\"3949\" data-end=\"3997\">les KPI de durabilit\u00e9 li\u00e9s \u00e0 la performance de l\u2019entreprise<\/strong>, which DEISO helps clients develop and track in real time<\/p><\/li><\/ul><blockquote data-start=\"4057\" data-end=\"4141\"><p data-start=\"4059\" data-end=\"4141\">En bref : les normes transforment ESG d\u2019une d\u00e9marche PR en un <strong data-start=\"4117\" data-end=\"4140\">avantage strat\u00e9gique<\/strong>.<\/p><\/blockquote><hr data-start=\"4143\" data-end=\"4146\" \/><h4 data-start=\"4148\" data-end=\"4235\">\ud83d\udfe9 SECTION 4: Table \u2013 Side-by-Side Comparison of Sustainability Reporting Standards<\/h4><p>Vous trouverez ci-dessous une comparaison des principaux cadres de reporting de durabilit\u00e9 afin de comprendre leurs diff\u00e9rences selon des crit\u00e8res cl\u00e9s :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26dd970 elementor-widget elementor-widget-html\" data-id=\"26dd970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  .responsive-table-wrapper {\n    width: 100%;\n    overflow-x: auto;\n    -webkit-overflow-scrolling: touch;\n    margin-bottom: 1.5rem;\n  }\n\n  .responsive-table {\n    width: 100%;\n    border-collapse: collapse;\n    font-size: 18px;\n    min-width: 700px;\n    table-layout: fixed;\n  }\n\n  .responsive-table th,\n  .responsive-table td {\n    border: 1px solid #ddd;\n    padding: 12px 16px;\n    text-align: left;\n    vertical-align: top;\n    word-wrap: break-word;\n  }\n\n  .responsive-table th {\n    background-color: #003366;\n    color: white;\n    font-weight: bold;\n  }\n\n  @media (max-width: 1024px) {\n    .responsive-table {\n      font-size: 16px;\n    }\n  }\n\n  @media (max-width: 768px) {\n    .responsive-table {\n      font-size: 14px;\n    }\n  }\n<\/style>\n\n<div class=\"responsive-table-wrapper\">\n  <table class=\"responsive-table\">\n    <thead>\n      <tr>\n        <th>Crit\u00e8res<\/th>\n        <th>GRI<\/th>\n        <th>CDP<\/th>\n        <th>SASB<\/th>\n        <th>TCFD<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td><strong>Domaine d\u2019intervention<\/strong><\/td>\n        <td>Th\u00e9matiques ESG g\u00e9n\u00e9rales<\/td>\n        <td>Changement climatique, eau, for\u00eats<\/td>\n        <td>Enjeux ESG significatifs sur le plan financier<\/td>\n        <td>Publications financi\u00e8res li\u00e9es au climat<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Public cible<\/strong><\/td>\n        <td>Parties prenantes (au sens large)<\/td>\n        <td>Investisseurs, ONG, d\u00e9cideurs publics<\/td>\n        <td>Investisseurs<\/td>\n        <td>Investisseurs, r\u00e9gulateurs<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Sp\u00e9cificit\u00e9 sectorielle<\/strong><\/td>\n        <td>Oui (mais large)<\/td>\n        <td>Absence de<\/td>\n        <td>Oui (normes sectorielles)<\/td>\n        <td>Absence de<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Approche de la mat\u00e9rialit\u00e9<\/strong><\/td>\n        <td>Centr\u00e9e sur les parties prenantes<\/td>\n        <td>Risques climatiques<\/td>\n        <td>Mat\u00e9rialit\u00e9 financi\u00e8re<\/td>\n        <td>Risques et opportunit\u00e9s<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Type de donn\u00e9es<\/strong><\/td>\n        <td>Qualitatives et quantitatives<\/td>\n        <td>Quantitatives (GHG, eau, etc.)<\/td>\n        <td>Quantitatives + pertinence financi\u00e8re<\/td>\n        <td>Quantitatives + analyse de sc\u00e9narios<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>P\u00e9rim\u00e8tre d\u2019adoption<\/strong><\/td>\n        <td>International<\/td>\n        <td>International<\/td>\n        <td>Origine am\u00e9ricaine, utilisation mondiale croissante<\/td>\n        <td>International<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>Alignement r\u00e9glementaire<\/strong><\/td>\n        <td>centr\u00e9 sur EU, align\u00e9 sur CSRD<\/td>\n        <td>S\u2019aligne sur TCFD<\/td>\n        <td>Potentiel d\u2019alignement avec les \u00c9tats-Unis SEC<\/td>\n        <td>Obligatoire dans plusieurs juridictions<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c97a0fb e-flex e-con-boxed e-con e-parent\" data-id=\"c97a0fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00fc17e elementor-widget elementor-widget-text-editor\" data-id=\"00fc17e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"6149\" data-end=\"6169\">Exemple de cas d\u2019usage<\/strong>: Un fabricant multinational peut combiner <strong data-start=\"6214\" data-end=\"6221\">GRI<\/strong> pour la transparence aupr\u00e8s des parties prenantes, <strong data-start=\"6252\" data-end=\"6259\">CDP<\/strong> pour les d\u00e9clarations climatiques, et <strong data-start=\"6289\" data-end=\"6297\">SASB<\/strong> pour la communication avec les investisseurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c786a elementor-widget elementor-widget-image\" data-id=\"11c786a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-768x768.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259348\" alt=\"Sch\u00e9ma des normes de reporting de durabilit\u00e9 et de leurs \u00e9l\u00e9ments cl\u00e9s.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-768x768.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-300x300.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-150x150.jpg 150w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-560x560.jpg 560w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a846670 elementor-widget elementor-widget-text-editor\" data-id=\"a846670\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"6332\" data-end=\"6424\">5 : Comment choisir la norme de reporting de durabilit\u00e9 adapt\u00e9e \u00e0 votre entreprise<\/h4><p data-start=\"6426\" data-end=\"6537\">Le choix d\u2019un cadre de reporting de durabilit\u00e9 n\u2019est pas une d\u00e9cision universelle. Voici les principaux \u00e9l\u00e9ments \u00e0 prendre en compte :<\/p><h4 data-start=\"6539\" data-end=\"6568\">\u2705 1. <strong data-start=\"6549\" data-end=\"6568\">Secteur d\u2019activit\u00e9<\/strong><\/h4><ul data-start=\"6569\" data-end=\"6686\"><li data-start=\"6569\" data-end=\"6615\"><p data-start=\"6571\" data-end=\"6615\"><em data-start=\"6571\" data-end=\"6602\">Industrie manufacturi\u00e8re \/ industrie lourde ?<\/em> \u2192 SASB + CDP<\/p><\/li><li data-start=\"6616\" data-end=\"6648\"><p data-start=\"6618\" data-end=\"6648\"><em data-start=\"6618\" data-end=\"6642\">Commerce de d\u00e9tail \/ biens de consommation ?<\/em> \u2192 GRI<\/p><\/li><li data-start=\"6649\" data-end=\"6686\"><p data-start=\"6651\" data-end=\"6686\"><em data-start=\"6651\" data-end=\"6672\">Services financiers ?<\/em> \u2192 TCFD + SASB<\/p><\/li><\/ul><h4 data-start=\"6688\" data-end=\"6722\">\u2705 2. <strong data-start=\"6698\" data-end=\"6722\">Objectif de reporting<\/strong><\/h4><ul data-start=\"6723\" data-end=\"6888\"><li data-start=\"6723\" data-end=\"6767\"><p data-start=\"6725\" data-end=\"6767\"><em data-start=\"6725\" data-end=\"6761\">Mobiliser les parties prenantes et instaurer la confiance ?<\/em> \u2192 GRI<\/p><\/li><li data-start=\"6768\" data-end=\"6825\"><p data-start=\"6770\" data-end=\"6825\"><em data-start=\"6770\" data-end=\"6818\">R\u00e9pondre aux exigences des investisseurs ou \u00e0 une cotation en bourse ?<\/em> \u2192 SASB<\/p><\/li><li data-start=\"6826\" data-end=\"6888\"><p data-start=\"6828\" data-end=\"6888\"><em data-start=\"6828\" data-end=\"6875\">Vous pr\u00e9parer \u00e0 la r\u00e9glementation climatique ou \u00e0 une taxe carbone ?<\/em> \u2192 CDP + TCFD<\/p><\/li><\/ul><h4 data-start=\"6890\" data-end=\"6934\">\u2705 3. <strong data-start=\"6900\" data-end=\"6934\">Exposition r\u00e9glementaire g\u00e9ographique<\/strong><\/h4><ul data-start=\"6935\" data-end=\"7001\"><li data-start=\"6935\" data-end=\"6966\"><p data-start=\"6937\" data-end=\"6966\"><em data-start=\"6937\" data-end=\"6953\">Europe (CSRD) ?<\/em> \u2192 GRI + ESRS<\/p><\/li><li data-start=\"6967\" data-end=\"7001\"><p data-start=\"6969\" data-end=\"7001\"><em data-start=\"6969\" data-end=\"6987\">USA (r\u00e8gles SEC) ?<\/em> \u2192 SASB + TCFD<\/p><\/li><\/ul><h4 data-start=\"7003\" data-end=\"7034\">\u2705 4. <strong data-start=\"7013\" data-end=\"7034\">Maturit\u00e9 num\u00e9rique<\/strong><\/h4><p data-start=\"7035\" data-end=\"7188\">Si votre entreprise dispose d\u2019 <strong data-start=\"7058\" data-end=\"7107\">outils num\u00e9riques ou vise un reporting en temps r\u00e9el<\/strong>, DEISO recommande d\u2019int\u00e9grer les cadres dans <strong data-start=\"7154\" data-end=\"7183\">AI-powered ESG dashboards<\/strong> pour :<\/p><ul data-start=\"7189\" data-end=\"7302\"><li data-start=\"7189\" data-end=\"7229\"><p data-start=\"7191\" data-end=\"7229\">Suivi automatis\u00e9 des Scope 1, 2 et 3<\/p><\/li><li data-start=\"7230\" data-end=\"7266\"><p data-start=\"7232\" data-end=\"7266\">Benchmark instantan\u00e9 des performances<\/p><\/li><li data-start=\"7267\" data-end=\"7302\"><p data-start=\"7269\" data-end=\"7302\">Cartographie intelligente de la mat\u00e9rialit\u00e9<\/p><\/li><\/ul><blockquote data-start=\"7304\" data-end=\"7461\"><p data-start=\"7306\" data-end=\"7461\">Besoin d\u2019aide pour choisir et d\u00e9ployer votre cadre ? <strong data-start=\"7358\" data-end=\"7461\">DEISO propose du conseil, des formations et l\u2019int\u00e9gration de syst\u00e8mes ESG adapt\u00e9s \u00e0 votre secteur et \u00e0 votre r\u00e9gion.<\/strong><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9b6a4 elementor-widget elementor-widget-image\" data-id=\"1c9b6a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"1152\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-768x1152.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259346\" alt=\"Organigramme de s\u00e9lection des normes de reporting de durabilit\u00e9.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-768x1152.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-200x300.jpg 200w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-683x1024.jpg 683w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-826610a elementor-widget elementor-widget-text-editor\" data-id=\"826610a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"7468\" data-end=\"7555\">6 : Cas d\u2019usage \u2013 Comment les jumeaux num\u00e9riques peuvent soutenir le reporting ESG (exemple uniquement)<\/h4><p data-start=\"7557\" data-end=\"7745\">Bien qu\u2019ils ne constituent pas eux-m\u00eames un cadre, <strong data-start=\"7594\" data-end=\"7611\">jumeaux num\u00e9riques<\/strong> peuvent servir de catalyseurs pour un reporting ESG avanc\u00e9. En cr\u00e9ant une r\u00e9plique virtuelle en temps r\u00e9el d\u2019un site ou d\u2019une cha\u00eene d\u2019approvisionnement, les entreprises peuvent :<\/p><ul data-start=\"7746\" data-end=\"7915\"><li data-start=\"7746\" data-end=\"7793\"><p data-start=\"7748\" data-end=\"7793\">Mesurer la consommation \u00e9nerg\u00e9tique et les \u00e9missions en temps r\u00e9el<\/p><\/li><li data-start=\"7794\" data-end=\"7858\"><p data-start=\"7796\" data-end=\"7858\">Simuler des sc\u00e9narios de durabilit\u00e9 (p. ex., des am\u00e9liorations de processus)<\/p><\/li><li data-start=\"7859\" data-end=\"7915\"><p data-start=\"7861\" data-end=\"7915\">Collecter automatiquement les donn\u00e9es relatives aux \u00e9missions des Scope 1, 2 et 3<\/p><\/li><\/ul><blockquote data-start=\"7917\" data-end=\"8093\"><p data-start=\"7919\" data-end=\"8093\">Chez DEISO, nous associons <strong data-start=\"7940\" data-end=\"7977\">les technologies de jumeaux num\u00e9riques \u00e0 AI<\/strong> afin d\u2019aider nos clients \u00e0 automatiser la collecte de donn\u00e9es ESG, et ainsi r\u00e9pondre aux exigences de reporting CDP et GRI.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e621419 elementor-widget elementor-widget-text-editor\" data-id=\"e621419\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"8100\" data-end=\"8179\">7 : Pourquoi DEISO est votre partenaire pour r\u00e9ussir votre reporting de durabilit\u00e9<\/h4><p data-start=\"8181\" data-end=\"8337\">Que vous d\u00e9butiez votre d\u00e9marche ESG ou que vous passiez \u00e0 des cadres align\u00e9s sur CSRD ou SEC, <strong data-start=\"8279\" data-end=\"8314\">DEISO est votre partenaire strat\u00e9gique<\/strong>. Voici ce que nous proposons :<\/p><h4 data-start=\"8339\" data-end=\"8387\">\ud83d\udcbc DEISO Services Aligned to ESG Reporting:<\/h4><ul data-start=\"8388\" data-end=\"8861\"><li data-start=\"8388\" data-end=\"8506\"><p data-start=\"8390\" data-end=\"8506\"><strong data-start=\"8390\" data-end=\"8425\">Conseil ESG et durabilit\u00e9<\/strong>: S\u00e9lection du cadre, \u00e9laboration de feuille de route et strat\u00e9gie d\u2019engagement des parties prenantes<\/p><\/li><li data-start=\"8507\" data-end=\"8611\"><p data-start=\"8509\" data-end=\"8611\"><strong data-start=\"8509\" data-end=\"8539\">Tableaux de bord AI enrichis par ESG<\/strong>: Plateformes sur mesure pour automatiser, visualiser et optimiser les KPI ESG<\/p><\/li><li data-start=\"8612\" data-end=\"8746\"><p data-start=\"8614\" data-end=\"8746\"><strong data-start=\"8614\" data-end=\"8643\">Programmes de formation premium<\/strong>: Former vos \u00e9quipes internes \u00e0 pr\u00e9parer, mettre en \u0153uvre et auditer les rapports ESG selon GRI, CDP et SASB<\/p><\/li><li data-start=\"8747\" data-end=\"8861\"><p data-start=\"8749\" data-end=\"8861\"><strong data-start=\"8749\" data-end=\"8783\">Gestion et v\u00e9rification des donn\u00e9es<\/strong>: Collecte des donn\u00e9es de cycle de vie, calcul des \u00e9missions par p\u00e9rim\u00e8tre et accompagnement \u00e0 l\u2019assurance<\/p><\/li><\/ul><p data-start=\"8863\" data-end=\"8982\">Nous ne nous contentons pas de mettre en \u0153uvre des normes : nous vous aidons \u00e0 les <strong data-start=\"8909\" data-end=\"8955\">mobiliser comme leviers de croissance<\/strong> et de r\u00e9silience r\u00e9glementaire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b842ad elementor-widget elementor-widget-image\" data-id=\"8b842ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-768x512.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259349\" alt=\"Normes de reporting de durabilit\u00e9 : GRI, CDP, SASB, ISO\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-768x512.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-300x200.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-1024x683.jpg 1024w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7.jpg 1228w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c519f1c elementor-widget elementor-widget-text-editor\" data-id=\"c519f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"8989\" data-end=\"9057\">8 : Conclusion \u2013 Ma\u00eetrisez les normes, impulsez le changement<\/h5><p data-start=\"9059\" data-end=\"9277\"><strong data-start=\"9059\" data-end=\"9097\">Normes de reporting en mati\u00e8re de durabilit\u00e9<\/strong> sont plus que des outils de divulgation : ce sont des outils de pilotage. Le cadre adapt\u00e9 aide votre organisation \u00e0 <strong data-start=\"9197\" data-end=\"9276\">instaurer la confiance, atteindre ses objectifs de conformit\u00e9, attirer les investisseurs et cro\u00eetre durablement<\/strong>.<\/p><p data-start=\"9279\" data-end=\"9417\">Que vous vous aligniez sur <strong data-start=\"9302\" data-end=\"9334\">GRI, CDP, SASB ou les trois<\/strong>, votre r\u00e9ussite d\u00e9pend de <strong data-start=\"9360\" data-end=\"9416\">la qualit\u00e9 de mise en \u0153uvre, de mesure et de gestion des donn\u00e9es ESG<\/strong>.<\/p><blockquote data-start=\"9419\" data-end=\"9612\"><p data-start=\"9421\" data-end=\"9612\">\ud83d\udd0e <strong data-start=\"9424\" data-end=\"9486\">Vous recherchez clart\u00e9 et impact pour votre strat\u00e9gie de reporting ?<\/strong><br data-start=\"9486\" data-end=\"9489\" \/>\ud83d\udcac <a href=\"https:\/\/dei.so\/fr\/contact\/\"><strong data-start=\"9494\" data-end=\"9517\">Contactez DEISO d\u00e8s aujourd\u2019hui<\/strong><\/a> pour \u00e9changer sur vos objectifs ESG et d\u00e9couvrir comment nos outils et notre expertise peuvent renforcer votre prochain rapport.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548f810 elementor-widget elementor-widget-image\" data-id=\"548f810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/dei.so\/wp-content\/uploads\/elementor\/thumbs\/sus-reportig-1-rs2pxf0yeyoqhbblq7fo3l4aqt3gd406fmsha6y16w.jpg\" title=\"sus-reportig-1\" alt=\"Services DEISO : AI, conseil, formation, tableaux de bord.\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e8dd42 e-flex e-con-boxed e-con e-parent\" data-id=\"5e8dd42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d7ddb3 e-flex e-con-boxed e-con e-parent\" data-id=\"6d7ddb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6e46fd elementor-widget elementor-widget-spacer\" data-id=\"f6e46fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Table of Contents SECTION 1: Introduction \u2014 Why Sustainability Reporting Standards Matter Now In today\u2019s business landscape, sustainability is no longer optional\u2014it\u2019s strategic. Companies across sectors are under growing pressure from regulators, investors, and consumers to disclose their environmental, social, and governance (ESG) performance. But how exactly should this information be reported? Enter the world [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":259338,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_deiso_takeaway":"","_deiso_part":0,"_deiso_aiv_faq":[{"q":"What are sustainability reporting standards?","a":"Sustainability reporting standards are structured frameworks that define what, how, and when companies should report on environmental, social, and governance issues. They bring consistency and comparability to sustainability disclosures."},{"q":"What is the difference between GRI, CDP, and SASB?","a":"GRI provides a broad, stakeholder-centric framework, CDP focuses on carbon and environmental data, and SASB addresses financially material issues relevant to investors. These standards serve different audiences and purposes and can be used in combination."},{"q":"How do I choose the right sustainability reporting standard for my company?","a":"Choose a framework based on your industry, disclosure objectives, geographic regulatory exposure, and digital readiness. The page suggests examples such as GRI for stakeholder engagement, SASB for investor communication, and CDP plus TCFD for climate regulation or carbon-tax preparation."},{"q":"Can DEISO help with sustainability reporting?","a":"DEISO offers ESG and sustainability consulting, framework selection, roadmap development, stakeholder engagement strategy, AI-enhanced ESG dashboards, training, and data management and verification support. Its services cover reporting approaches involving GRI, CDP, SASB, and other ESG frameworks."},{"q":"How can digital twins support ESG reporting?","a":"Digital twins can create a real-time virtual replica of a facility or supply chain to measure energy use and emissions, simulate sustainability scenarios, and collect data for Scope 1, 2, and 3 emissions. DEISO combines digital twin technologies with AI to support automated ESG data collection for CDP and GRI reporting requirements."}],"footnotes":"","jetpack_post_was_ever_published":false},"categories":[429],"tags":[1371,1370,516,1372,1365,1367,1368,1366,1369],"deiso_standard":[],"deiso_series":[],"deiso_issue":[],"deiso-finder":[],"content-type":[],"content-filter":[937,962,961],"site-search-options":[974,977],"class_list":["post-259336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-posts","tag-cdp","tag-corporate-sustainability","tag-esg-reporting","tag-esg-strategy","tag-gri","tag-sasb","tag-sustainability-frameworks","tag-sustainability-kpis","tag-sustainability-reporting-standards","content-filter-exclude","content-filter-exclude-from-services","content-filter-exclude-from-training","site-search-options-blog","site-search-options-entire-site","grve-entry-item","grve-blog-item"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover.jpg","_links":{"self":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/259336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/users\/132"}],"replies":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/comments?post=259336"}],"version-history":[{"count":0,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/259336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media\/259338"}],"wp:attachment":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media?parent=259336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/categories?post=259336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/tags?post=259336"},{"taxonomy":"deiso_standard","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_standard?post=259336"},{"taxonomy":"deiso_series","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_series?post=259336"},{"taxonomy":"deiso_issue","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_issue?post=259336"},{"taxonomy":"deiso-finder","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso-finder?post=259336"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-type?post=259336"},{"taxonomy":"content-filter","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-filter?post=259336"},{"taxonomy":"site-search-options","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/site-search-options?post=259336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}