Divulgation extra-financière en Angleterre : quel bilan ?
Le Climate Disclosure Standards Board a publié un bilan de la divulgation extra-financière des entreprises dans les domaines environnemental et des gaz à effet de serre du FTSE500 (ici), suite à la réforme introduite au Company Act 2006 en 2013 (Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013).
Voici quelques chiffres extraits de ce bilan :
Principal risks : 41% of companies consider environmental risks in their analysis of the principal risks to their company.
KPIs : 27% of companies make use of environmental KPIs. Of those that do, the majority use one of four main categories of KPIs based on: GHG emissions, energy, water or waste management (Figure 1).
Future development : 42% of companies identify environmental matters when considering the future development, performance or position of their company.
Environmental policies : 87% of companies disclosed environmental policies, 78% disclosed their policies and provided an indication of the effectiveness of those policies.
Environmental impacts : 90% of companies disclosed information regarding the environmental impacts of their business operations (Figure 2). Of the 10% that did not, 70% provided an explanation as to why that information was omitted.
GHG emissions : The Regulations require the disclosure of total annual GHG emissions (CO2e) for which a company is responsible. 90% of companies disclosed their total annual GHG emissions. 77% of companies disclosed the breakdown of both Scope 1 and 2 GHG emissions. 41% of companies disclosed omitted emission sources and explained the reasons for omission. Of the companies who explained omissions, the majority (44%) cited materiality as the main reason for omission (Figure 3). The sources of GHG emissions omitted by companies varied widely. Figure 4 shows the range of general categories of information omitted.
À la prochaine…
Ivan Tchotourian